S&S Healthcare Holding (ROCO:4198) Return-on-Tangible-Equity: -18.93% (As of Dec. 2025)

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ROCO:4198 S&S Healthcare Holding Ltd ROCO:4198
54 GF Score
Price NT$41.90
GF Value NT$23.57
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is S&S Healthcare Holding Return-on-Tangible-Equity?

S&S Healthcare Holding ROCO:4198 +2.95% 54 Return-on-Tangible-Equity is -18.93% as of Dec. 2025. GuruFocus rates ROCO:4198 with a GF Score™ of 54/100 and a GF Value™ of NT$23.57 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 758 Medical Devices & Instruments companies, S&S Healthcare Holding ranks worse than 72.3% 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. S&S Healthcare Holding's annualized net income for the quarter that ended in Dec. 2025 was NT$-38.6 Mil. S&S Healthcare Holding's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$204.0 Mil. Therefore, S&S Healthcare Holding's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -18.93%.

The historical rank and industry rank for S&S Healthcare Holding's Return-on-Tangible-Equity or its related term are showing as below:

ROCO:4198' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -159.3   Med: -66.4   Max: 60.75
Current: -22.03

During the past 13 years, S&S Healthcare Holding's highest Return-on-Tangible-Equity was 60.75%. The lowest was -159.30%. And the median was -66.40%.

ROCO:4198's Return-on-Tangible-Equity is ranked worse than
72.3% of 758 companies
in the Medical Devices & Instruments industry
Industry Median: 4.08 vs ROCO:4198: -22.03

S&S Healthcare Holding  (ROCO:4198) 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.


S&S Healthcare Holding Return-on-Tangible-Equity Related Terms


S&S Healthcare Holding Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for S&S Healthcare Holding'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.

S&S Healthcare Holding Return-on-Tangible-Equity Chart

S&S Healthcare Holding 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 -159.30 -96.07 60.75 -17.08 -22.05

S&S Healthcare Holding 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 6.71 -14.41 -32.01 -22.84 -18.93

ROCO:4198 vs ABT, SYK, MDT: Return-on-Tangible-Equity Comparison

For the Medical Devices subindustry, S&S Healthcare Holding'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.


S&S Healthcare Holding Return-on-Tangible-Equity vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, S&S Healthcare Holding's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where S&S Healthcare Holding's Return-on-Tangible-Equity falls into.


ROCO:4198
54GF Score
S&S Healthcare Holding Ltd ROCO:4198
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

S&S Healthcare Holding Return-on-Tangible-Equity Calculation

S&S Healthcare Holding'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 )
=-47.295/( (227.671+201.243 )/ 2 )
=-47.295/214.457
=-22.05 %

S&S Healthcare Holding'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 )
=-38.62/( (206.852+201.243)/ 2 )
=-38.62/204.0475
=-18.93 %

* 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 -18.93% mean?
S&S Healthcare Holding (ROCO:4198) has a Return-on-Tangible-Equity of -18.93% 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 S&S Healthcare Holding and its competitors. According to the industry distribution chart, S&S Healthcare Holding ranks #548 out of 758 companies in the Medical Devices & Instruments industry, placing it in the top 72.3%.
Is S&S Healthcare Holding's Return-on-Tangible-Equity too high?
S&S Healthcare Holding's current Return-on-Tangible-Equity is -18.93%. Based on the distribution chart, S&S Healthcare Holding ranks #548 out of 758 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, S&S Healthcare Holding has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does S&S Healthcare Holding's Return-on-Tangible-Equity compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, S&S Healthcare Holding ranks #548 out of 758 companies for Return-on-Tangible-Equity. This places S&S Healthcare Holding in the lower half of its industry. The industry median Return-on-Tangible-Equity is 4.08. 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 Medical Devices & Instruments company?
The median Return-on-Tangible-Equity among Medical Devices & Instruments companies is 4.08, based on 758 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 S&S Healthcare Holding and its competitors. For the Medical Devices & Instruments industry, the median Return-on-Tangible-Equity is 4.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S&S Healthcare Holding's current Return-on-Tangible-Equity is -18.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S&S Healthcare Holding stock overvalued right now?
Based on GuruFocus' analysis, S&S Healthcare Holding (ROCO:4198) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$23.57, compared to a current price of NT$41.90 — trading 77.8% above its estimated fair value. The current Return-on-Tangible-Equity is -18.93%. S&S Healthcare Holding's overall GF Score™ is 54/100 with 1 warning sign 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 S&S Healthcare Holding (ROCO:4198), the current Return-on-Tangible-Equity is -18.93% 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 S&S Healthcare Holding (ROCO:4198) Overvalued in 2026?

Based on GuruFocus' analysis, S&S Healthcare Holding stock appears to be overvalued. The current stock price of NT$41.90 is trading 77.8% above its estimated GF Value™ of NT$23.57. GuruFocus considers S&S Healthcare Holding to be Significantly Overvalued.

Key valuation signals for ROCO:4198:

  • Return-on-Tangible-Equity: -18.93%
  • GF Value™: NT$23.57 vs. price of NT$41.90 (77.8% above fair value)
  • GF Score™: 54/100 with 1 warning sign

No single metric tells the full story. See the ROCO:4198 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S&S Healthcare Holding Business Description

Address 7th Floor, Number 89, Xinhu 1st Road, Taipei, TWN, 114
S&S Healthcare Holding Ltd, formerly Swissray Global Healthcare Holding Ltd is involved in providing DR systems designed for any application in general radiography. The product divisions of the company cover Swissray DDR systems, Novadaq, and EZ2GO. The main business projects of the company and its subsidiaries are the research and development, manufacturing, sales, and maintenance services of high-end medical equipment and the manufacturing and sales of basic medical equipment.
54GF Score

Get the complete analysis for ROCO:4198

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

NT$41.90
Price
NT$23.57
GF Value