Lucky Royal Co (TPE:7791) Return-on-Tangible-Asset: 14.19% (As of Mar. 2026) — 56% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:7791 Lucky Royal Co Ltd TPE:7791
21 GF Score
Price NT$57.20
! 4 Warning Signs
View Full Analysis

What is Lucky Royal Co Return-on-Tangible-Asset?

Lucky Royal Co TPE:7791 +0.88% 21 Return-on-Tangible-Asset is 14.19% as of Mar. 2026, which is 56% above its 10-year median of 9.10. GuruFocus rates TPE:7791 with a GF Score™ of 21/100. The stock has 4 warning signs investors should review. Among 1,994 Consumer Packaged Goods companies, Lucky Royal Co ranks better than 77.73% 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. Lucky Royal Co's annualized Net Income for the quarter that ended in Mar. 2026 was NT$597 Mil. Lucky Royal Co's average total tangible assets for the quarter that ended in Mar. 2026 was NT$4,207 Mil. Therefore, Lucky Royal Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 14.19%.

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

TPE:7791' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.9   Med: 9.1   Max: 9.95
Current: 8.92

During the past 4 years, Lucky Royal Co's highest Return-on-Tangible-Asset was 9.95%. The lowest was 3.90%. And the median was 9.10%.

TPE:7791's Return-on-Tangible-Asset is ranked better than
77.73% of 1994 companies
in the Consumer Packaged Goods industry
Industry Median: 3.545 vs TPE:7791: 8.92

Lucky Royal Co  (TPE:7791) 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.


Lucky Royal Co Return-on-Tangible-Asset Related Terms


Lucky Royal Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Lucky Royal 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.

Lucky Royal Co Return-on-Tangible-Asset Chart

Lucky Royal Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
3.90 8.74 9.46 9.95

Lucky Royal Co Quarterly Data
Dec22 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 18.92 9.90 8.83 2.63 14.19

TPE:7791 vs KHC, GIS: Return-on-Tangible-Asset Comparison

For the Packaged Foods subindustry, Lucky Royal 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.


Lucky Royal Co Return-on-Tangible-Asset vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lucky Royal Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Lucky Royal Co's Return-on-Tangible-Asset falls into.


TPE:7791
21GF Score
Lucky Royal Co Ltd TPE:7791
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lucky Royal Co Return-on-Tangible-Asset Calculation

Lucky Royal 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 )
=403.431/( (3915.775+4197.458)/ 2 )
=403.431/4056.6165
=9.95 %

Lucky Royal Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=596.98/( (4197.458+4216.751)/ 2 )
=596.98/4207.1045
=14.19 %

* 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 14.19% mean?
Lucky Royal Co (TPE:7791) has a Return-on-Tangible-Asset of 14.19% 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 Lucky Royal Co and its competitors. This is 56% above median its historical median of 9.10. Over the past decade, Lucky Royal Co's Return-on-Tangible-Asset has ranged from 3.90 to 9.95. According to the industry distribution chart, Lucky Royal Co ranks #444 out of 1994 companies in the Consumer Packaged Goods industry, placing it in the top 22.3%.
Is Lucky Royal Co's Return-on-Tangible-Asset too high?
Lucky Royal Co's current Return-on-Tangible-Asset of 14.19% is 56% above median its 10-year median of 9.10. Over the past 10 years, this metric has ranged from a low of 3.90 to a high of 9.95. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.55. Lucky Royal Co's value of 14.19% is 300.3% above this industry median. Based on the distribution chart, Lucky Royal Co ranks #444 out of 1994 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Lucky Royal Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Lucky Royal Co's Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lucky Royal Co ranks #444 out of 1994 companies for Return-on-Tangible-Asset. This places Lucky Royal Co in the top 22% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.55. Lucky Royal Co's value of 14.19% is 300.3% above this benchmark. Historically, Lucky Royal Co's own Return-on-Tangible-Asset has ranged from 3.90 to 9.95 over the past decade. While the company's 10-year median is 9.10 vs. the industry median of 3.55, Lucky Royal 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.55, based on 1,994 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. Lucky Royal Co's current Return-on-Tangible-Asset of 14.19% is 300.3% 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 Lucky Royal Co and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lucky Royal Co's current Return-on-Tangible-Asset is 14.19%, which is 56% above median its own 10-year median of 9.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lucky Royal Co stock overvalued right now?
Lucky Royal Co (TPE:7791) has a current Return-on-Tangible-Asset of 14.19%. The current Return-on-Tangible-Asset is 14.19%, which is 56% above median its 10-year median of 9.10 and 300.3% above the Consumer Packaged Goods industry median of 3.55. Lucky Royal Co's overall GF Score™ is 21/100 with 4 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 Lucky Royal Co (TPE:7791), the current Return-on-Tangible-Asset is 14.19% 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.

Lucky Royal Co Business Description

Address Chongqing North Road, 4th Floor, No. 338, Section 3, Datong District, Taipei, TWN, 103250
Lucky Royal Co Ltd company's crucial business activities includes the manufacturing, wholesale, and Retail of the dairy products, Noodles and vermicelli, and food ice, as well as leasing, restaurant operations, and the import of tobacco and alcohol. The company has three reportable segment includes, Ice cream department which includes manufacturing and sales of various types of ice cream; Food department which includes manufacturing and sales of frozen prepared food; and Catering department which includes wholesale and retail of tobacco products and alcohol. The majority of revenue comes from Ice cream products segment. The company has presence in Taiwan, China, and others of which majority of revenue comes from Taiwan.
21GF Score

Get the complete analysis for TPE:7791

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

NT$57.20
Price