U-Best Innovative Technology Co (ROCO:4714) Return-on-Tangible-Equity: -39.94% (As of Dec. 2025)

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ROCO:4714 U-Best Innovative Technology Co Ltd ROCO:4714
55 GF Score
Price NT$10.75
GF Value NT$28.78
Valuation Possible Value Trap
! 8 Warning Signs
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What is U-Best Innovative Technology Co Return-on-Tangible-Equity?

U-Best Innovative Technology Co ROCO:4714 -2.27% 55 Return-on-Tangible-Equity is -39.94% as of Dec. 2025. GuruFocus rates ROCO:4714 with a GF Score™ of 55/100 and a GF Value™ of NT$28.78 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 1,568 Chemicals companies, U-Best Innovative Technology Co ranks worse than 81.19% 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. U-Best Innovative Technology Co's annualized net income for the quarter that ended in Dec. 2025 was NT$-884 Mil. U-Best Innovative Technology Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$2,213 Mil. Therefore, U-Best Innovative Technology Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -39.94%.

The historical rank and industry rank for U-Best Innovative Technology Co's Return-on-Tangible-Equity or its related term are showing as below:

ROCO:4714' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -4.36   Med: 2.75   Max: 8.02
Current: -4.27

During the past 13 years, U-Best Innovative Technology Co's highest Return-on-Tangible-Equity was 8.02%. The lowest was -4.36%. And the median was 2.75%.

ROCO:4714's Return-on-Tangible-Equity is ranked worse than
81.19% of 1568 companies
in the Chemicals industry
Industry Median: 5.785 vs ROCO:4714: -4.27

U-Best Innovative Technology Co  (ROCO:4714) 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.


U-Best Innovative Technology Co Return-on-Tangible-Equity Related Terms


U-Best Innovative Technology Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for U-Best Innovative Technology 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.

U-Best Innovative Technology Co Return-on-Tangible-Equity Chart

U-Best Innovative Technology 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 2.30 -3.31 1.35 7.32 -4.36

U-Best Innovative Technology 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 20.77 21.89 -16.72 16.92 -39.94

ROCO:4714 vs LIN, SHW, ECL: Return-on-Tangible-Equity Comparison

For the Specialty Chemicals subindustry, U-Best Innovative Technology 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.


U-Best Innovative Technology Co Return-on-Tangible-Equity vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, U-Best Innovative Technology Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where U-Best Innovative Technology Co's Return-on-Tangible-Equity falls into.


ROCO:4714
55GF Score
U-Best Innovative Technology Co Ltd ROCO:4714
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

U-Best Innovative Technology Co Return-on-Tangible-Equity Calculation

U-Best Innovative Technology 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 )
=-95.506/( (2244.671+2135.907 )/ 2 )
=-95.506/2190.289
=-4.36 %

U-Best Innovative Technology 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 )
=-883.684/( (2289.106+2135.907)/ 2 )
=-883.684/2212.5065
=-39.94 %

* 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 -39.94% mean?
U-Best Innovative Technology Co (ROCO:4714) has a Return-on-Tangible-Equity of -39.94% 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 U-Best Innovative Technology Co and its competitors. According to the industry distribution chart, U-Best Innovative Technology Co ranks #1273 out of 1568 companies in the Chemicals industry, placing it in the top 81.2%.
Is U-Best Innovative Technology Co's Return-on-Tangible-Equity too high?
U-Best Innovative Technology Co's current Return-on-Tangible-Equity is -39.94%. Based on the distribution chart, U-Best Innovative Technology Co ranks #1273 out of 1568 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, U-Best Innovative Technology Co has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does U-Best Innovative Technology Co's Return-on-Tangible-Equity compare to LIN and SHW?
According to the Chemicals industry distribution chart, U-Best Innovative Technology Co ranks #1273 out of 1568 companies for Return-on-Tangible-Equity. This places U-Best Innovative Technology Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.79. 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 Chemicals company?
The median Return-on-Tangible-Equity among Chemicals companies is 5.79, based on 1,568 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 U-Best Innovative Technology Co and its competitors. For the Chemicals industry, the median Return-on-Tangible-Equity is 5.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. U-Best Innovative Technology Co's current Return-on-Tangible-Equity is -39.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-Best Innovative Technology Co stock overvalued right now?
Based on GuruFocus' analysis, U-Best Innovative Technology Co (ROCO:4714) is currently considered Possible Value Trap. The stock's GF Value™ is NT$28.78, compared to a current price of NT$10.75 — trading 62.6% below its estimated fair value. The current Return-on-Tangible-Equity is -39.94%. U-Best Innovative Technology Co's overall GF Score™ is 55/100 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 U-Best Innovative Technology Co (ROCO:4714), the current Return-on-Tangible-Equity is -39.94% 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 U-Best Innovative Technology Co (ROCO:4714) Overvalued in 2026?

Based on GuruFocus' analysis, U-Best Innovative Technology Co stock appears to be undervalued. The current stock price of NT$10.75 is trading 62.6% below its estimated GF Value™ of NT$28.78. GuruFocus considers U-Best Innovative Technology Co to be Possible Value Trap.

Key valuation signals for ROCO:4714:

  • Return-on-Tangible-Equity: -39.94%
  • GF Value™: NT$28.78 vs. price of NT$10.75 (62.6% below fair value)
  • GF Score™: 55/100 with 8 warning signs

No single metric tells the full story. See the ROCO:4714 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


U-Best Innovative Technology Co Business Description

Address Number 258-26, Anding, Anjia Li, Anding District, Tainan, TWN
U-Best Innovative Technology Co Ltd is engaged in the manufacturing and trading of polymer chemical raw materials, including polyurethane resins, adhesives, surface treatment agents, and solvents and the development, leasing, and sale of residential and office buildings. The company operates in two segments Manufacturing segment, and Construction segment.
55GF Score

Get the complete analysis for ROCO:4714

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

NT$10.75
Price
NT$28.78
GF Value