Flavor Full Foods (ROCO:1260) Return-on-Tangible-Equity: 16.22% (As of Dec. 2025) — 87% Above Median

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ROCO:1260 Flavor Full Foods Inc ROCO:1260
70 GF Score
Price NT$25.70
GF Value NT$25.59
Valuation Fairly Valued
! 5 Warning Signs
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What is Flavor Full Foods Return-on-Tangible-Equity?

Flavor Full Foods ROCO:1260 -4.64% 70 Return-on-Tangible-Equity is 16.22% as of Dec. 2025, which is 87% above its 10-year median of 8.69. GuruFocus rates ROCO:1260 with a GF Score™ of 70/100 and a GF Value™ of NT$25.59 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,877 Consumer Packaged Goods companies, Flavor Full Foods ranks better than 52.9% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Flavor Full Foods's annualized net income for the quarter that ended in Dec. 2025 was NT$390 Mil. Flavor Full Foods's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$2,405 Mil. Therefore, Flavor Full Foods's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 16.22%.

The historical rank and industry rank for Flavor Full Foods's Return-on-Tangible-Equity or its related term are showing as below:

ROCO:1260' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.4   Med: 8.69   Max: 16.79
Current: 8.84

During the past 13 years, Flavor Full Foods's highest Return-on-Tangible-Equity was 16.79%. The lowest was 1.40%. And the median was 8.69%.

ROCO:1260's Return-on-Tangible-Equity is ranked better than
52.9% of 1877 companies
in the Consumer Packaged Goods industry
Industry Median: 7.99 vs ROCO:1260: 8.84

Flavor Full Foods  (ROCO:1260) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


Flavor Full Foods Return-on-Tangible-Equity Related Terms


Flavor Full Foods Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Flavor Full Foods's Return-on-Tangible-Equity 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.

Flavor Full Foods Return-on-Tangible-Equity Chart

Flavor Full Foods Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.03 11.81 8.70 1.40 8.68

Flavor Full Foods Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Equity 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 11.58 4.21 -1.42 1.29 16.22

ROCO:1260 vs ADM, BG, TSN: Return-on-Tangible-Equity Comparison

For the Farm Products subindustry, Flavor Full Foods's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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.


Flavor Full Foods Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Flavor Full Foods's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Flavor Full Foods's Return-on-Tangible-Equity falls into.


ROCO:1260
70GF Score
Flavor Full Foods Inc ROCO:1260
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Flavor Full Foods Return-on-Tangible-Equity Calculation

Flavor Full Foods's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=209.942/( (2316.332+2520.853 )/ 2 )
=209.942/2418.5925
=8.68 %

Flavor Full Foods's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=390.122/( (2290.006+2520.853)/ 2 )
=390.122/2405.4295
=16.22 %

* 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is two times the semi-annual (Dec. 2025) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 16.22% mean?
Flavor Full Foods (ROCO:1260) has a Return-on-Tangible-Equity of 16.22% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Flavor Full Foods and its competitors. This is 87% above median its historical median of 8.69. Over the past decade, Flavor Full Foods' Return-on-Tangible-Equity has ranged from 1.40 to 16.79. According to the industry distribution chart, Flavor Full Foods ranks #884 out of 1877 companies in the Consumer Packaged Goods industry, placing it in the top 47.1%.
Is Flavor Full Foods' Return-on-Tangible-Equity too high?
Flavor Full Foods' current Return-on-Tangible-Equity of 16.22% is 87% above median its 10-year median of 8.69. Over the past 10 years, this metric has ranged from a low of 1.40 to a high of 16.79. The Consumer Packaged Goods industry median Return-on-Tangible-Equity is 7.99. Flavor Full Foods' value of 16.22% is 103% above this industry median. Based on the distribution chart, Flavor Full Foods ranks #884 out of 1877 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Flavor Full Foods has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Flavor Full Foods' Return-on-Tangible-Equity compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Flavor Full Foods ranks #884 out of 1877 companies for Return-on-Tangible-Equity. This puts Flavor Full Foods in the upper half of its industry. The industry median Return-on-Tangible-Equity is 7.99. Flavor Full Foods' value of 16.22% is 103% above this benchmark. Historically, Flavor Full Foods' own Return-on-Tangible-Equity has ranged from 1.40 to 16.79 over the past decade. While the company's 10-year median is 8.69 vs. the industry median of 7.99, Flavor Full Foods 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-Equity for a Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 7.99, based on 1,877 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Flavor Full Foods's current Return-on-Tangible-Equity of 16.22% is 103% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Flavor Full Foods and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 7.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Flavor Full Foods's current Return-on-Tangible-Equity is 16.22%, which is 87% above median its own 10-year median of 8.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flavor Full Foods stock overvalued right now?
Based on GuruFocus' analysis, Flavor Full Foods (ROCO:1260) is currently considered Fairly Valued. The stock's GF Value™ is NT$25.59, compared to a current price of NT$25.70 — trading 0.4% above its estimated fair value. The current Return-on-Tangible-Equity is 16.22%, which is 87% above median its 10-year median of 8.69 and 103% above the Consumer Packaged Goods industry median of 7.99. Flavor Full Foods' overall GF Score™ is 70/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Flavor Full Foods (ROCO:1260), the current Return-on-Tangible-Equity is 16.22% 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 Flavor Full Foods (ROCO:1260) Overvalued in 2026?

Based on GuruFocus' analysis, Flavor Full Foods stock appears to be overvalued. The current stock price of NT$25.70 is trading 0.4% above its estimated GF Value™ of NT$25.59. GuruFocus considers Flavor Full Foods to be Fairly Valued.

Key valuation signals for ROCO:1260:

  • Return-on-Tangible-Equity: 16.22% (87% above median its 10-year median of 8.69)
  • GF Value™: NT$25.59 vs. price of NT$25.70 (0.4% above fair value)
  • GF Score™: 70/100 with 5 warning signs
  • Industry Position: 103% above the Consumer Packaged Goods median (#884 of 1877)

No single metric tells the full story. See the ROCO:1260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flavor Full Foods Business Description

Address No. 102, Citizen Avenue, 11th Floor, Section 4, Da'an District, Taipei, TWN
Flavor Full Foods Inc is a manufacturer and exporter of sesame oil products. The company's products include pure sesame oil, blended sesame oil, sesame sauce, sesame spread, sesame powder, flavoured sesame seeds, and other sesame-related products.
70GF Score

Get the complete analysis for ROCO:1260

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

NT$25.70
Price
NT$25.59
GF Value