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X-Legend Entertainment CoTPE:4994 +0.43%68 Return-on-Tangible-Asset is 4.75% as of Dec. 2025, which is 31% below its 10-year median of 6.87. GuruFocus rates TPE:4994 with a GF Score™ of 68/100 and a GF Value™ of NT$70.58 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 567 Interactive Media companies, X-Legend Entertainment Co ranks better than 74.07% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. X-Legend Entertainment Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$65 Mil. X-Legend Entertainment Co's average total tangible assets for the quarter that ended in Dec. 2025 was NT$1,377 Mil. Therefore, X-Legend Entertainment Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 4.75%.
The historical rank and industry rank for X-Legend Entertainment Co's Return-on-Tangible-Asset or its related term are showing as below:
TPE:4994'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -19.78 Med: 6.87 Max: 27.66
Current: 8.9
During the past 13 years, X-Legend Entertainment Co's highest Return-on-Tangible-Asset was 27.66%. The lowest was -19.78%. And the median was 6.87%.
TPE:4994's Return-on-Tangible-Asset is ranked better than 74.07% of 567
companies
in the Interactive Media industry
Industry Median: 0.69
vs TPE:4994: 8.90
X-Legend Entertainment Co (TPE:4994) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
X-Legend Entertainment Co Return-on-Tangible-Asset Related Terms
X-Legend Entertainment Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for X-Legend Entertainment Co's Return-on-Tangible-Asset can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
X-Legend Entertainment Co Return-on-Tangible-Asset Chart
TPE:4994 vs NTES, EA, TTWO: Return-on-Tangible-Asset Comparison
For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment Co's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
X-Legend Entertainment Co Return-on-Tangible-Asset vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where X-Legend Entertainment Co's Return-on-Tangible-Asset falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 4.75% mean?
X-Legend Entertainment Co (TPE:4994) has a Return-on-Tangible-Asset of 4.75% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on X-Legend Entertainment Co and its competitors. This is 31% below median its historical median of 6.87. According to the industry distribution chart, X-Legend Entertainment Co ranks #147 out of 567 companies in the Interactive Media industry, placing it in the top 25.9%.
Is X-Legend Entertainment Co's Return-on-Tangible-Asset too high?
X-Legend Entertainment Co's current Return-on-Tangible-Asset of 4.75% is 31% below median its 10-year median of 6.87. The Interactive Media industry median Return-on-Tangible-Asset is 0.69. X-Legend Entertainment Co's value of 4.75% is 588.4% above this industry median. Based on the distribution chart, X-Legend Entertainment Co ranks #147 out of 567 companies in the Interactive Media industry, which is above the industry midpoint. Overall, X-Legend Entertainment Co has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Return-on-Tangible-Asset compare to NTES and EA?
According to the Interactive Media industry distribution chart, X-Legend Entertainment Co ranks #147 out of 567 companies for Return-on-Tangible-Asset. This puts X-Legend Entertainment Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 0.69. X-Legend Entertainment Co's value of 4.75% is 588.4% above this benchmark. While the company's 10-year median is 6.87 vs. the industry median of 0.69, X-Legend Entertainment Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for an Interactive Media company?
The median Return-on-Tangible-Asset among Interactive Media companies is 0.69, based on 567 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. X-Legend Entertainment Co's current Return-on-Tangible-Asset of 4.75% is 588.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on X-Legend Entertainment Co and its competitors. For the Interactive Media industry, the median Return-on-Tangible-Asset is 0.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. X-Legend Entertainment Co's current Return-on-Tangible-Asset is 4.75%, which is 31% below median its own 10-year median of 6.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.58, compared to a current price of NT$93.40 — trading 32.3% above its estimated fair value. The current Return-on-Tangible-Asset is 4.75%, which is 31% below median its 10-year median of 6.87 and 588.4% above the Interactive Media industry median of 0.69. X-Legend Entertainment Co's overall GF Score™ is 68/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For X-Legend Entertainment Co (TPE:4994), the current Return-on-Tangible-Asset is 4.75% as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?
Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued.
The current stock price of NT$93.40 is trading 32.3% above its estimated GF Value™ of NT$70.58.
GuruFocus considers X-Legend Entertainment Co to be Significantly Overvalued.
Key valuation signals for TPE:4994:
Return-on-Tangible-Asset: 4.75% (31% below median its 10-year median of 6.87)
GF Value™: NT$70.58 vs. price of NT$93.40 (32.3% above fair value)
Industry Position: 588.4% above the Interactive Media median (#147 of 567)
No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
68GF Score
Get the complete analysis for TPE:4994
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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