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uPI SemiconductorTPE:6719 +5.85%84 Return-on-Tangible-Asset is 5.23% as of Mar. 2026, which is 24% above its 10-year median of 4.22. GuruFocus rates TPE:6719 with a GF Score™ of 84/100 and a GF Value™ of NT$223.16 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,028 Semiconductors companies, uPI Semiconductor ranks better than 59.73% 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. uPI Semiconductor's annualizedNet Income for the quarter that ended in Mar. 2026 was NT$884 Mil. uPI Semiconductor's average total tangible assets for the quarter that ended in Mar. 2026 was NT$16,903 Mil. Therefore, uPI Semiconductor's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 5.23%.
The historical rank and industry rank for uPI Semiconductor's Return-on-Tangible-Asset or its related term are showing as below:
TPE:6719'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.54 Med: 4.22 Max: 28.11
Current: 4.57
During the past 7 years, uPI Semiconductor's highest Return-on-Tangible-Asset was 28.11%. The lowest was 0.54%. And the median was 4.22%.
TPE:6719's Return-on-Tangible-Asset is ranked better than 59.73% of 1028
companies
in the Semiconductors industry
Industry Median: 2.72
vs TPE:6719: 4.57
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.
uPI Semiconductor Return-on-Tangible-Asset Related Terms
uPI Semiconductor Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for uPI Semiconductor'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.
TPE:6719 vs NVDA, AVGO, MU: Return-on-Tangible-Asset Comparison
For the Semiconductors subindustry, uPI Semiconductor'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.
uPI Semiconductor Return-on-Tangible-Asset vs Semiconductors Industry
For the Semiconductors industry and Technology sector, uPI Semiconductor's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where uPI Semiconductor'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 (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 5.23% mean?
uPI Semiconductor (TPE:6719) has a Return-on-Tangible-Asset of 5.23% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on uPI Semiconductor and its competitors. This is 24% above median its historical median of 4.22. Over the past decade, uPI Semiconductor's Return-on-Tangible-Asset has ranged from 0.54 to 28.11. According to the industry distribution chart, uPI Semiconductor ranks #414 out of 1028 companies in the Semiconductors industry, placing it in the top 40.3%.
Is uPI Semiconductor's Return-on-Tangible-Asset too high?
uPI Semiconductor's current Return-on-Tangible-Asset of 5.23% is 24% above median its 10-year median of 4.22. Over the past 10 years, this metric has ranged from a low of 0.54 to a high of 28.11. The Semiconductors industry median Return-on-Tangible-Asset is 2.72. uPI Semiconductor's value of 5.23% is 92.3% above this industry median. Based on the distribution chart, uPI Semiconductor ranks #414 out of 1028 companies in the Semiconductors industry, which is above the industry midpoint. Overall, uPI Semiconductor has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does uPI Semiconductor's Return-on-Tangible-Asset compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, uPI Semiconductor ranks #414 out of 1028 companies for Return-on-Tangible-Asset. This puts uPI Semiconductor in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.72. uPI Semiconductor's value of 5.23% is 92.3% above this benchmark. Historically, uPI Semiconductor's own Return-on-Tangible-Asset has ranged from 0.54 to 28.11 over the past decade. While the company's 10-year median is 4.22 vs. the industry median of 2.72, uPI Semiconductor 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 Semiconductors company?
The median Return-on-Tangible-Asset among Semiconductors companies is 2.72, based on 1,028 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. uPI Semiconductor's current Return-on-Tangible-Asset of 5.23% is 92.3% 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 uPI Semiconductor and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Asset is 2.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. uPI Semiconductor's current Return-on-Tangible-Asset is 5.23%, which is 24% above median its own 10-year median of 4.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is uPI Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, uPI Semiconductor (TPE:6719) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$223.16, compared to a current price of NT$199.00 — trading 10.8% below its estimated fair value. The current Return-on-Tangible-Asset is 5.23%, which is 24% above median its 10-year median of 4.22 and 92.3% above the Semiconductors industry median of 2.72. uPI Semiconductor's overall GF Score™ is 84/100 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 uPI Semiconductor (TPE:6719), the current Return-on-Tangible-Asset is 5.23% as of Mar. 2026. 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 uPI Semiconductor (TPE:6719) Overvalued in 2026?
Based on GuruFocus' analysis, uPI Semiconductor stock appears to be undervalued.
The current stock price of NT$199.00 is trading 10.8% below its estimated GF Value™ of NT$223.16.
GuruFocus considers uPI Semiconductor to be Modestly Undervalued.
Key valuation signals for TPE:6719:
Return-on-Tangible-Asset: 5.23% (24% above median its 10-year median of 4.22)
GF Value™: NT$223.16 vs. price of NT$199.00 (10.8% below fair value)
Industry Position: 92.3% above the Semiconductors median (#414 of 1028)
No single metric tells the full story. See the TPE:6719 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
uPI Semiconductor Corp is a Taiwan-based company. The company is engaged in the design, researching, developing, and selling of various integrated circuits. The product categories offered by the company are in Power Management, Battery Management, MOSFET, Analog MISC and GaN Solution. The company operates in Taiwan, America, and Asia. Out of which Asia generates the majority of its revenue.
84GF Score
Get the complete analysis for TPE:6719
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