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Eslite SpectrumROCO:2926 +1.58%51 Return-on-Tangible-Equity is 7.37% as of Dec. 2025, which is 52% above its 10-year median of 4.84. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.31 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,062 Retail - Cyclical companies, Eslite Spectrum ranks worse than 61.39% 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. Eslite Spectrum's annualized net income for the quarter that ended in Dec. 2025 was NT$38 Mil. Eslite Spectrum's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$520 Mil. Therefore, Eslite Spectrum's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 7.37%.
The historical rank and industry rank for Eslite Spectrum's Return-on-Tangible-Equity or its related term are showing as below:
ROCO:2926'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -28.87 Med: 4.84 Max: 26.63
Current: 4.96
During the past 13 years, Eslite Spectrum's highest Return-on-Tangible-Equity was 26.63%. The lowest was -28.87%. And the median was 4.84%.
ROCO:2926's Return-on-Tangible-Equity is ranked worse than 61.39% of 1062
companies
in the Retail - Cyclical industry
Industry Median: 8.47
vs ROCO:2926: 4.96
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.
Eslite Spectrum Return-on-Tangible-Equity Related Terms
Eslite Spectrum Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum'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.
ROCO:2926 vs DDS, M: Return-on-Tangible-Equity Comparison
For the Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum Return-on-Tangible-Equity vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum's Return-on-Tangible-Equity 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-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 7.37% mean?
Eslite Spectrum (ROCO:2926) has a Return-on-Tangible-Equity of 7.37% 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 Eslite Spectrum and its competitors. This is 52% above median its historical median of 4.84. According to the industry distribution chart, Eslite Spectrum ranks #652 out of 1062 companies in the Retail - Cyclical industry, placing it in the top 61.4%.
Is Eslite Spectrum's Return-on-Tangible-Equity too high?
Eslite Spectrum's current Return-on-Tangible-Equity of 7.37% is 52% above median its 10-year median of 4.84. The Retail - Cyclical industry median Return-on-Tangible-Equity is 8.47. Eslite Spectrum's value of 7.37% is 13% below this industry median. Based on the distribution chart, Eslite Spectrum ranks #652 out of 1062 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Return-on-Tangible-Equity compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #652 out of 1062 companies for Return-on-Tangible-Equity. This places Eslite Spectrum in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.47. Eslite Spectrum's value of 7.37% is 13% below this benchmark. While the company's 10-year median is 4.84 vs. the industry median of 8.47, Eslite Spectrum has consistently been below 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 Retail - Cyclical company?
The median Return-on-Tangible-Equity among Retail - Cyclical companies is 8.47, based on 1,062 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. Eslite Spectrum's current Return-on-Tangible-Equity of 7.37% is 13% below 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Equity is 8.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current Return-on-Tangible-Equity is 7.37%, which is 52% above median its own 10-year median of 4.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.31, compared to a current price of NT$32.10 — trading 45.9% below its estimated fair value. The current Return-on-Tangible-Equity is 7.37%, which is 52% above median its 10-year median of 4.84 and 13% below the Retail - Cyclical industry median of 8.47. Eslite Spectrum's overall GF Score™ is 51/100 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 Eslite Spectrum (ROCO:2926), the current Return-on-Tangible-Equity is 7.37% 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$32.10 is trading 45.9% below its estimated GF Value™ of NT$59.31.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
Return-on-Tangible-Equity: 7.37% (52% above median its 10-year median of 4.84)
GF Value™: NT$59.31 vs. price of NT$32.10 (45.9% below fair value)
Industry Position: 13% below the Retail - Cyclical median (#652 of 1062)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
Get the complete analysis for ROCO:2926
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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