Eson Precision Ind Co (TPE:5243) Return-on-Tangible-Asset: 5.32% (As of Dec. 2025) — 11% Above Median

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TPE:5243 Eson Precision Ind Co Ltd TPE:5243
83 GF Score
Price NT$86.70
GF Value NT$63.10
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Eson Precision Ind Co Return-on-Tangible-Asset?

Eson Precision Ind Co TPE:5243 -3.24% 83 Return-on-Tangible-Asset is 5.32% as of Dec. 2025, which is 11% above its 10-year median of 4.80. GuruFocus rates TPE:5243 with a GF Score™ of 83/100 and a GF Value™ of NT$63.10 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,501 Hardware companies, Eson Precision Ind Co ranks better than 70.33% 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. Eson Precision Ind Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$694 Mil. Eson Precision Ind Co's average total tangible assets for the quarter that ended in Dec. 2025 was NT$13,050 Mil. Therefore, Eson Precision Ind Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 5.32%.

The historical rank and industry rank for Eson Precision Ind Co's Return-on-Tangible-Asset or its related term are showing as below:

TPE:5243' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.65   Med: 4.8   Max: 7.25
Current: 5.75

During the past 13 years, Eson Precision Ind Co's highest Return-on-Tangible-Asset was 7.25%. The lowest was 3.65%. And the median was 4.80%.

TPE:5243's Return-on-Tangible-Asset is ranked better than
70.33% of 2501 companies
in the Hardware industry
Industry Median: 2.45 vs TPE:5243: 5.75

Eson Precision Ind Co  (TPE:5243) 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 company’s 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 company’s 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.


Eson Precision Ind Co Return-on-Tangible-Asset Related Terms


Eson Precision Ind Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Eson Precision Ind 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.

Eson Precision Ind Co Return-on-Tangible-Asset Chart

Eson Precision Ind Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.67 7.25 5.00 4.56 5.57

Eson Precision Ind Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 5.25 5.10 6.16 6.66 5.32

TPE:5243 vs APH, GLW: Return-on-Tangible-Asset Comparison

For the Electronic Components subindustry, Eson Precision Ind 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.


Eson Precision Ind Co Return-on-Tangible-Asset vs Hardware Industry

For the Hardware industry and Technology sector, Eson Precision Ind Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Eson Precision Ind Co's Return-on-Tangible-Asset falls into.


TPE:5243
83GF Score
Eson Precision Ind Co Ltd TPE:5243
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eson Precision Ind Co Return-on-Tangible-Asset Calculation

Eson Precision Ind Co's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=741.268/( (12927.752+13667.785)/ 2 )
=741.268/13297.7685
=5.57 %

Eson Precision Ind Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=693.948/( (12432.215+13667.785)/ 2 )
=693.948/13050
=5.32 %

* 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 5.32% mean?
Eson Precision Ind Co (TPE:5243) has a Return-on-Tangible-Asset of 5.32% 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 Eson Precision Ind Co and its competitors. This is 11% above median its historical median of 4.80. Over the past decade, Eson Precision Ind Co's Return-on-Tangible-Asset has ranged from 3.65 to 7.25. According to the industry distribution chart, Eson Precision Ind Co ranks #742 out of 2501 companies in the Hardware industry, placing it in the top 29.7%.
Is Eson Precision Ind Co's Return-on-Tangible-Asset too high?
Eson Precision Ind Co's current Return-on-Tangible-Asset of 5.32% is 11% above median its 10-year median of 4.80. Over the past 10 years, this metric has ranged from a low of 3.65 to a high of 7.25. The Hardware industry median Return-on-Tangible-Asset is 2.45. Eson Precision Ind Co's value of 5.32% is 117.1% above this industry median. Based on the distribution chart, Eson Precision Ind Co ranks #742 out of 2501 companies in the Hardware industry, which is above the industry midpoint. Overall, Eson Precision Ind Co has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's Return-on-Tangible-Asset compare to APH and GLW?
According to the Hardware industry distribution chart, Eson Precision Ind Co ranks #742 out of 2501 companies for Return-on-Tangible-Asset. This puts Eson Precision Ind Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.45. Eson Precision Ind Co's value of 5.32% is 117.1% above this benchmark. Historically, Eson Precision Ind Co's own Return-on-Tangible-Asset has ranged from 3.65 to 7.25 over the past decade. While the company's 10-year median is 4.80 vs. the industry median of 2.45, Eson Precision Ind 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 a Hardware company?
The median Return-on-Tangible-Asset among Hardware companies is 2.45, based on 2,501 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. Eson Precision Ind Co's current Return-on-Tangible-Asset of 5.32% is 117.1% 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 Eson Precision Ind Co and its competitors. For the Hardware industry, the median Return-on-Tangible-Asset is 2.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eson Precision Ind Co's current Return-on-Tangible-Asset is 5.32%, which is 11% above median its own 10-year median of 4.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$63.10, compared to a current price of NT$86.70 — trading 37.4% above its estimated fair value. The current Return-on-Tangible-Asset is 5.32%, which is 11% above median its 10-year median of 4.80 and 117.1% above the Hardware industry median of 2.45. Eson Precision Ind Co's overall GF Score™ is 83/100 with 2 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 Eson Precision Ind Co (TPE:5243), the current Return-on-Tangible-Asset is 5.32% 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?

Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued. The current stock price of NT$86.70 is trading 37.4% above its estimated GF Value™ of NT$63.10. GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.

Key valuation signals for TPE:5243:

  • Return-on-Tangible-Asset: 5.32% (11% above median its 10-year median of 4.80)
  • GF Value™: NT$63.10 vs. price of NT$86.70 (37.4% above fair value)
  • GF Score™: 83/100 with 2 warning signs
  • Industry Position: 117.1% above the Hardware median (#742 of 2501)

No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eson Precision Ind Co Business Description

Address Section. 4, Zhongyang Road, 12th Floor-3, No.2, Tucheng District, New Taipei, TWN, 236
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
83GF Score

Get the complete analysis for TPE:5243

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$86.70
Price
NT$63.10
GF Value