Chu Yu Hsiang Co (ROCO:2760) Return-on-Tangible-Equity: -168.90% (As of Dec. 2025)

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ROCO:2760 Chu Yu Hsiang Co Ltd ROCO:2760
38 GF Score
Price NT$11.85
GF Value NT$65.55
Valuation Possible Value Trap
! 8 Warning Signs
View Full Analysis

What is Chu Yu Hsiang Co Return-on-Tangible-Equity?

Chu Yu Hsiang Co ROCO:2760 38 Return-on-Tangible-Equity is -168.90% as of Dec. 2025. GuruFocus rates ROCO:2760 with a GF Score™ of 38/100 and a GF Value™ of NT$65.55 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 332 Restaurants companies, Chu Yu Hsiang Co ranks worse than 94.58% 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. Chu Yu Hsiang Co's annualized net income for the quarter that ended in Dec. 2025 was NT$-122.5 Mil. Chu Yu Hsiang Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$72.6 Mil. Therefore, Chu Yu Hsiang Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -168.90%.

The historical rank and industry rank for Chu Yu Hsiang Co's Return-on-Tangible-Equity or its related term are showing as below:

ROCO:2760' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -77.36   Med: 28.92   Max: 65.63
Current: -77.36

During the past 7 years, Chu Yu Hsiang Co's highest Return-on-Tangible-Equity was 65.63%. The lowest was -77.36%. And the median was 28.92%.

ROCO:2760's Return-on-Tangible-Equity is ranked worse than
94.58% of 332 companies
in the Restaurants industry
Industry Median: 8.725 vs ROCO:2760: -77.36

Chu Yu Hsiang Co  (ROCO:2760) 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.


Chu Yu Hsiang Co Return-on-Tangible-Equity Related Terms


Chu Yu Hsiang Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Chu Yu Hsiang 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.

Chu Yu Hsiang Co Return-on-Tangible-Equity Chart

Chu Yu Hsiang Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial 34.43 33.40 21.50 13.12 -72.83

Chu Yu Hsiang Co Semi-Annual Data
Dec19 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 21.04 17.43 7.66 -24.98 -168.90

ROCO:2760 vs MCD, SBUX, YUM: Return-on-Tangible-Equity Comparison

For the Restaurants subindustry, Chu Yu Hsiang 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.


Chu Yu Hsiang Co Return-on-Tangible-Equity vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Chu Yu Hsiang Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Chu Yu Hsiang Co's Return-on-Tangible-Equity falls into.


ROCO:2760
38GF Score
Chu Yu Hsiang Co Ltd ROCO:2760
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Chu Yu Hsiang Co Return-on-Tangible-Equity Calculation

Chu Yu Hsiang 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 )
=-75.98/( (149.548+59.089 )/ 2 )
=-75.98/104.3185
=-72.83 %

Chu Yu Hsiang 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: 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 )
=-122.536/( (86.014+59.089)/ 2 )
=-122.536/72.5515
=-168.90 %

* 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 -168.90% mean?
Chu Yu Hsiang Co (ROCO:2760) has a Return-on-Tangible-Equity of -168.90% 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 Chu Yu Hsiang Co and its competitors. According to the industry distribution chart, Chu Yu Hsiang Co ranks #314 out of 332 companies in the Restaurants industry, placing it in the top 94.6%.
Is Chu Yu Hsiang Co's Return-on-Tangible-Equity too high?
Chu Yu Hsiang Co's current Return-on-Tangible-Equity is -168.90%. Based on the distribution chart, Chu Yu Hsiang Co ranks #314 out of 332 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Chu Yu Hsiang Co has a GF Score™ of 38/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Chu Yu Hsiang Co's Return-on-Tangible-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Chu Yu Hsiang Co ranks #314 out of 332 companies for Return-on-Tangible-Equity. This places Chu Yu Hsiang Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.73. 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 Restaurants company?
The median Return-on-Tangible-Equity among Restaurants companies is 8.73, based on 332 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. 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 Chu Yu Hsiang Co and its competitors. For the Restaurants industry, the median Return-on-Tangible-Equity is 8.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chu Yu Hsiang Co's current Return-on-Tangible-Equity is -168.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chu Yu Hsiang Co stock overvalued right now?
Based on GuruFocus' analysis, Chu Yu Hsiang Co (ROCO:2760) is currently considered Possible Value Trap. The stock's GF Value™ is NT$65.55, compared to a current price of NT$11.85 — trading 81.9% below its estimated fair value. The current Return-on-Tangible-Equity is -168.90%. Chu Yu Hsiang Co's overall GF Score™ is 38/100 with 8 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 Chu Yu Hsiang Co (ROCO:2760), the current Return-on-Tangible-Equity is -168.90% 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 Chu Yu Hsiang Co (ROCO:2760) Overvalued in 2026?

Based on GuruFocus' analysis, Chu Yu Hsiang Co stock appears to be undervalued. The current stock price of NT$11.85 is trading 81.9% below its estimated GF Value™ of NT$65.55. GuruFocus considers Chu Yu Hsiang Co to be Possible Value Trap.

Key valuation signals for ROCO:2760:

  • Return-on-Tangible-Equity: -168.90%
  • GF Value™: NT$65.55 vs. price of NT$11.85 (81.9% below fair value)
  • GF Score™: 38/100 with 8 warning signs

No single metric tells the full story. See the ROCO:2760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chu Yu Hsiang Co Business Description

Address No. 88, Sec. 1, Huizhong Road, 21st Floor-2,, Xitun District, Taichung, TWN, 407555
Chu Yu Hsiang Co Ltd operates a chain of cafe under the Ding Tea brand and sales of related products. The company's product portfolio includes flavored milk, flavored tea, fresh tea, classical flavored tea, yogurt, coffee and chocolate creamy mixture, and creamy milk.
38GF Score

Get the complete analysis for ROCO:2760

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

NT$11.85
Price
NT$65.55
GF Value