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Gudeng Precision Industrial CoROCO:3680 -5.81%89 Return-on-Tangible-Equity is 21.47% as of Dec. 2025, which is 84% above its 10-year median of 11.67. GuruFocus rates ROCO:3680 with a GF Score™ of 89/100 and a GF Value™ of NT$564.76 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 985 Semiconductors companies, Gudeng Precision Industrial Co ranks better than 64.57% 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. Gudeng Precision Industrial Co's annualized net income for the quarter that ended in Dec. 2025 was NT$2,008 Mil. Gudeng Precision Industrial Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$9,350 Mil. Therefore, Gudeng Precision Industrial Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 21.47%.
The historical rank and industry rank for Gudeng Precision Industrial Co's Return-on-Tangible-Equity or its related term are showing as below:
ROCO:3680'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.37 Med: 11.67 Max: 21.32
Current: 9.68
During the past 13 years, Gudeng Precision Industrial Co's highest Return-on-Tangible-Equity was 21.32%. The lowest was 1.37%. And the median was 11.67%.
ROCO:3680's Return-on-Tangible-Equity is ranked better than 64.57% of 985
companies
in the Semiconductors industry
Industry Median: 5.24
vs ROCO:3680: 9.68
Gudeng Precision Industrial Co (ROCO:3680) 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.
Gudeng Precision Industrial Co Return-on-Tangible-Equity Related Terms
Gudeng Precision Industrial Co Return-on-Tangible-Equity 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.
Gudeng Precision Industrial Co Return-on-Tangible-Equity Chart
ROCO:3680 vs NVDA, AVGO, MU: Return-on-Tangible-Equity Comparison
For the Semiconductors subindustry, Gudeng Precision Industrial 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.
Gudeng Precision Industrial Co Return-on-Tangible-Equity vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Gudeng Precision Industrial Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Gudeng Precision Industrial Co'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 21.47% mean?
Gudeng Precision Industrial Co (ROCO:3680) has a Return-on-Tangible-Equity of 21.47% 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 Gudeng Precision Industrial Co and its competitors. This is 84% above median its historical median of 11.67. Over the past decade, Gudeng Precision Industrial Co's Return-on-Tangible-Equity has ranged from 1.37 to 21.32. According to the industry distribution chart, Gudeng Precision Industrial Co ranks #349 out of 985 companies in the Semiconductors industry, placing it in the top 35.4%.
Is Gudeng Precision Industrial Co's Return-on-Tangible-Equity too high?
Gudeng Precision Industrial Co's current Return-on-Tangible-Equity of 21.47% is 84% above median its 10-year median of 11.67. Over the past 10 years, this metric has ranged from a low of 1.37 to a high of 21.32. The Semiconductors industry median Return-on-Tangible-Equity is 5.24. Gudeng Precision Industrial Co's value of 21.47% is 309.7% above this industry median. Based on the distribution chart, Gudeng Precision Industrial Co ranks #349 out of 985 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Gudeng Precision Industrial Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gudeng Precision Industrial Co's Return-on-Tangible-Equity compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Gudeng Precision Industrial Co ranks #349 out of 985 companies for Return-on-Tangible-Equity. This puts Gudeng Precision Industrial Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.24. Gudeng Precision Industrial Co's value of 21.47% is 309.7% above this benchmark. Historically, Gudeng Precision Industrial Co's own Return-on-Tangible-Equity has ranged from 1.37 to 21.32 over the past decade. While the company's 10-year median is 11.67 vs. the industry median of 5.24, Gudeng Precision Industrial 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 Semiconductors company?
The median Return-on-Tangible-Equity among Semiconductors companies is 5.24, based on 985 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. Gudeng Precision Industrial Co's current Return-on-Tangible-Equity of 21.47% is 309.7% 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 Gudeng Precision Industrial Co and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Equity is 5.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gudeng Precision Industrial Co's current Return-on-Tangible-Equity is 21.47%, which is 84% above median its own 10-year median of 11.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gudeng Precision Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Gudeng Precision Industrial Co (ROCO:3680) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$564.76, compared to a current price of NT$437.50 — trading 22.5% below its estimated fair value. The current Return-on-Tangible-Equity is 21.47%, which is 84% above median its 10-year median of 11.67 and 309.7% above the Semiconductors industry median of 5.24. Gudeng Precision Industrial Co's overall GF Score™ is 89/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Gudeng Precision Industrial Co (ROCO:3680), the current Return-on-Tangible-Equity is 21.47% 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 Gudeng Precision Industrial Co (ROCO:3680) Overvalued in 2026?
Based on GuruFocus' analysis, Gudeng Precision Industrial Co stock appears to be undervalued.
The current stock price of NT$437.50 is trading 22.5% below its estimated GF Value™ of NT$564.76.
GuruFocus considers Gudeng Precision Industrial Co to be Modestly Undervalued.
Key valuation signals for ROCO:3680:
Return-on-Tangible-Equity: 21.47% (84% above median its 10-year median of 11.67)
GF Value™: NT$564.76 vs. price of NT$437.50 (22.5% below fair value)
Industry Position: 309.7% above the Semiconductors median (#349 of 985)
No single metric tells the full story. See the ROCO:3680 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gudeng Precision Industrial Co Business Description
Gudeng Precision Industrial Co Ltd main business activities include the trading and manufacturing of molds, mask packages, etc. Its products and services include Photomask carriers, Wafer carriers, Equipment products, Semiconductor manufacturing materials and consumables, and others. The company's segments include Semiconductor Carriers and Semiconductor Equipment manufacturing. It generates maximum revenue from the Semiconductor manufacturing segment and from Taiwan.
89GF Score
Get the complete analysis for ROCO:3680
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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