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.
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.
Power Wind Health IndustryTPE:8462 -2.08%86 Return-on-Tangible-Asset is 6.31% as of Mar. 2026, which is 9% above its 10-year median of 5.77. GuruFocus rates TPE:8462 with a GF Score™ of 86/100 and a GF Value™ of NT$168.89 (Fairly Valued). The stock has 3 warning signs investors should review. Among 857 Travel & Leisure companies, Power Wind Health Industry ranks better than 71.65% 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. Power Wind Health Industry's annualizedNet Income for the quarter that ended in Mar. 2026 was NT$765 Mil. Power Wind Health Industry's average total tangible assets for the quarter that ended in Mar. 2026 was NT$12,112 Mil. Therefore, Power Wind Health Industry's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 6.31%.
The historical rank and industry rank for Power Wind Health Industry's Return-on-Tangible-Asset or its related term are showing as below:
TPE:8462'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.85 Med: 5.77 Max: 16.45
Current: 6.39
During the past 13 years, Power Wind Health Industry's highest Return-on-Tangible-Asset was 16.45%. The lowest was -1.85%. And the median was 5.77%.
TPE:8462's Return-on-Tangible-Asset is ranked better than 71.65% of 857
companies
in the Travel & Leisure industry
Industry Median: 2.83
vs TPE:8462: 6.39
Power Wind Health Industry (TPE:8462) 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.
Power Wind Health Industry Return-on-Tangible-Asset Related Terms
Power Wind Health Industry Return-on-Tangible-Asset Historical Data
* 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.
Power Wind Health Industry Return-on-Tangible-Asset Chart
TPE:8462 vs AS, HAS, LTH: Return-on-Tangible-Asset Comparison
For the Leisure subindustry, Power Wind Health Industry'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.
Power Wind Health Industry Return-on-Tangible-Asset vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Power Wind Health Industry's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Power Wind Health Industry'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 6.31% mean?
Power Wind Health Industry (TPE:8462) has a Return-on-Tangible-Asset of 6.31% 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 Power Wind Health Industry and its competitors. This is near median its historical median of 5.77. According to the industry distribution chart, Power Wind Health Industry ranks #243 out of 857 companies in the Travel & Leisure industry, placing it in the top 28.4%.
Is Power Wind Health Industry's Return-on-Tangible-Asset too high?
Power Wind Health Industry's current Return-on-Tangible-Asset of 6.31% is near median its 10-year median of 5.77. The Travel & Leisure industry median Return-on-Tangible-Asset is 2.83. Power Wind Health Industry's value of 6.31% is 123% above this industry median. Based on the distribution chart, Power Wind Health Industry ranks #243 out of 857 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Power Wind Health Industry has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Power Wind Health Industry's Return-on-Tangible-Asset compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Power Wind Health Industry ranks #243 out of 857 companies for Return-on-Tangible-Asset. This puts Power Wind Health Industry in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.83. Power Wind Health Industry's value of 6.31% is 123% above this benchmark. While the company's 10-year median is 5.77 vs. the industry median of 2.83, Power Wind Health Industry 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 Travel & Leisure company?
The median Return-on-Tangible-Asset among Travel & Leisure companies is 2.83, based on 857 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. Power Wind Health Industry's current Return-on-Tangible-Asset of 6.31% is 123% 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 Power Wind Health Industry and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Asset is 2.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Power Wind Health Industry's current Return-on-Tangible-Asset is 6.31%, which is near median its own 10-year median of 5.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Power Wind Health Industry stock overvalued right now?
Based on GuruFocus' analysis, Power Wind Health Industry (TPE:8462) is currently considered Fairly Valued. The stock's GF Value™ is NT$168.89, compared to a current price of NT$165.00 — trading 2.3% below its estimated fair value. The current Return-on-Tangible-Asset is 6.31%, which is near median its 10-year median of 5.77 and 123% above the Travel & Leisure industry median of 2.83. Power Wind Health Industry's overall GF Score™ is 86/100 with 3 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 Power Wind Health Industry (TPE:8462), the current Return-on-Tangible-Asset is 6.31% 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 Power Wind Health Industry (TPE:8462) Overvalued in 2026?
Based on GuruFocus' analysis, Power Wind Health Industry stock appears to be undervalued.
The current stock price of NT$165.00 is trading 2.3% below its estimated GF Value™ of NT$168.89.
GuruFocus considers Power Wind Health Industry to be Fairly Valued.
Key valuation signals for TPE:8462:
Return-on-Tangible-Asset: 6.31% (near median its 10-year median of 5.77)
GF Value™: NT$168.89 vs. price of NT$165.00 (2.3% below fair value)
Industry Position: 123% above the Travel & Leisure median (#243 of 857)
No single metric tells the full story. See the TPE:8462 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Power Wind Health Industry Inc is engaged in the business of membership-based fitness center chains, recreational sports venues and other sports services. The company is engaged in the business of recreational sports and fitness centers and services it provides are all related to recreational sports and fitness which is considered as a single operating department.
86GF Score
Get the complete analysis for TPE:8462
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:8462 has been successfully added to your 
