La Kaffa International Co (ROCO:2732) Return-on-Tangible-Equity: 23.08% (As of Dec. 2025) — 20% Above Median

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ROCO:2732 La Kaffa International Co Ltd ROCO:2732
64 GF Score
Price NT$64.20
GF Value NT$112.29
Valuation Possible Value Trap
! 9 Warning Signs
View Full Analysis

What is La Kaffa International Co Return-on-Tangible-Equity?

La Kaffa International Co ROCO:2732 +3.05% 64 Return-on-Tangible-Equity is 23.08% as of Dec. 2025, which is 20% above its 10-year median of 19.27. GuruFocus rates ROCO:2732 with a GF Score™ of 64/100 and a GF Value™ of NT$112.29 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 109 Beverages - Non-Alcoholic companies, La Kaffa International Co ranks worse than 69.72% 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. La Kaffa International Co's annualized net income for the quarter that ended in Dec. 2025 was NT$150 Mil. La Kaffa International Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$649 Mil. Therefore, La Kaffa International Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 23.08%.

The historical rank and industry rank for La Kaffa International Co's Return-on-Tangible-Equity or its related term are showing as below:

ROCO:2732' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 5.42   Med: 19.27   Max: 42.84
Current: 6.38

During the past 13 years, La Kaffa International Co's highest Return-on-Tangible-Equity was 42.84%. The lowest was 5.42%. And the median was 19.27%.

ROCO:2732's Return-on-Tangible-Equity is ranked worse than
69.72% of 109 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 13.73 vs ROCO:2732: 6.38

La Kaffa International Co  (ROCO:2732) 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.


La Kaffa International Co Return-on-Tangible-Equity Related Terms


La Kaffa International Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for La Kaffa International Co'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.

La Kaffa International Co Return-on-Tangible-Equity Chart

La Kaffa International Co 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 16.85 30.99 28.50 19.80 5.42

La Kaffa International 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-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 9.91 4.76 -14.37 17.65 23.08

ROCO:2732 vs KO, PEP, MNST: Return-on-Tangible-Equity Comparison

For the Beverages - Non-Alcoholic subindustry, La Kaffa International Co'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.


La Kaffa International Co Return-on-Tangible-Equity vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, La Kaffa International Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where La Kaffa International Co's Return-on-Tangible-Equity falls into.


ROCO:2732
64GF Score
La Kaffa International Co Ltd ROCO:2732
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

La Kaffa International Co Return-on-Tangible-Equity Calculation

La Kaffa International Co'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 )
=50.239/( (1162.75+689.956 )/ 2 )
=50.239/926.353
=5.42 %

La Kaffa International Co'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: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=149.828/( (608.192+689.956)/ 2 )
=149.828/649.074
=23.08 %

* 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 four times the quarterly (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 23.08% mean?
La Kaffa International Co (ROCO:2732) has a Return-on-Tangible-Equity of 23.08% 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 La Kaffa International Co and its competitors. This is 20% above median its historical median of 19.27. Over the past decade, La Kaffa International Co's Return-on-Tangible-Equity has ranged from 5.42 to 42.84. According to the industry distribution chart, La Kaffa International Co ranks #76 out of 109 companies in the Beverages - Non-Alcoholic industry, placing it in the top 69.7%.
Is La Kaffa International Co's Return-on-Tangible-Equity too high?
La Kaffa International Co's current Return-on-Tangible-Equity of 23.08% is 20% above median its 10-year median of 19.27. Over the past 10 years, this metric has ranged from a low of 5.42 to a high of 42.84. The Beverages - Non-Alcoholic industry median Return-on-Tangible-Equity is 13.73. La Kaffa International Co's value of 23.08% is 68.1% above this industry median. Based on the distribution chart, La Kaffa International Co ranks #76 out of 109 companies in the Beverages - Non-Alcoholic industry, which is below the industry midpoint. Overall, La Kaffa International Co has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does La Kaffa International Co's Return-on-Tangible-Equity compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, La Kaffa International Co ranks #76 out of 109 companies for Return-on-Tangible-Equity. This places La Kaffa International Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 13.73. La Kaffa International Co's value of 23.08% is 68.1% above this benchmark. Historically, La Kaffa International Co's own Return-on-Tangible-Equity has ranged from 5.42 to 42.84 over the past decade. While the company's 10-year median is 19.27 vs. the industry median of 13.73, La Kaffa International 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-Equity for a Beverages - Non-Alcoholic company?
The median Return-on-Tangible-Equity among Beverages - Non-Alcoholic companies is 13.73, based on 109 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. La Kaffa International Co's current Return-on-Tangible-Equity of 23.08% is 68.1% 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-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 La Kaffa International Co and its competitors. For the Beverages - Non-Alcoholic industry, the median Return-on-Tangible-Equity is 13.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. La Kaffa International Co's current Return-on-Tangible-Equity is 23.08%, which is 20% above median its own 10-year median of 19.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is La Kaffa International Co stock overvalued right now?
Based on GuruFocus' analysis, La Kaffa International Co (ROCO:2732) is currently considered Possible Value Trap. The stock's GF Value™ is NT$112.29, compared to a current price of NT$64.20 — trading 42.8% below its estimated fair value. The current Return-on-Tangible-Equity is 23.08%, which is 20% above median its 10-year median of 19.27 and 68.1% above the Beverages - Non-Alcoholic industry median of 13.73. La Kaffa International Co's overall GF Score™ is 64/100 with 9 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 La Kaffa International Co (ROCO:2732), the current Return-on-Tangible-Equity is 23.08% 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 La Kaffa International Co (ROCO:2732) Overvalued in 2026?

Based on GuruFocus' analysis, La Kaffa International Co stock appears to be undervalued. The current stock price of NT$64.20 is trading 42.8% below its estimated GF Value™ of NT$112.29. GuruFocus considers La Kaffa International Co to be Possible Value Trap.

Key valuation signals for ROCO:2732:

  • Return-on-Tangible-Equity: 23.08% (20% above median its 10-year median of 19.27)
  • GF Value™: NT$112.29 vs. price of NT$64.20 (42.8% below fair value)
  • GF Score™: 64/100 with 9 warning signs
  • Industry Position: 68.1% above the Beverages - Non-Alcoholic median (#76 of 109)

No single metric tells the full story. See the ROCO:2732 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


La Kaffa International Co Business Description

Address No. 98, Gaotie 9th Road, Hsinchu County, Zhubei, TWN, 30264
La Kaffa International Co Ltd is a beverage enterprise. It exports coffee, tea, and sweet desserts. Its principal business activities are the franchising of chain food and beverage outlets and the sale of related products.
64GF Score

Get the complete analysis for ROCO:2732

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

NT$64.20
Price
NT$112.29
GF Value