Lungyen Life Service Co (ROCO:5530) Return-on-Tangible-Equity: 4.86% (As of Dec. 2025) — 32% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
73 GF Score
Price NT$48.40
GF Value NT$46.11
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is Lungyen Life Service Co Return-on-Tangible-Equity?

Lungyen Life Service Co ROCO:5530 -0.92% 73 Return-on-Tangible-Equity is 4.86% as of Dec. 2025, which is 32% below its 10-year median of 7.18. GuruFocus rates ROCO:5530 with a GF Score™ of 73/100 and a GF Value™ of NT$46.11 (Fairly Valued). The stock has 7 warning signs investors should review. Among 85 Personal Services companies, Lungyen Life Service Co ranks worse than 69.41% 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. Lungyen Life Service Co's annualized net income for the quarter that ended in Dec. 2025 was NT$1,323 Mil. Lungyen Life Service Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$27,229 Mil. Therefore, Lungyen Life Service Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 4.86%.

The historical rank and industry rank for Lungyen Life Service Co's Return-on-Tangible-Equity or its related term are showing as below:

ROCO:5530' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 4.35   Med: 7.18   Max: 17.72
Current: 4.41

During the past 13 years, Lungyen Life Service Co's highest Return-on-Tangible-Equity was 17.72%. The lowest was 4.35%. And the median was 7.18%.

ROCO:5530's Return-on-Tangible-Equity is ranked worse than
69.41% of 85 companies
in the Personal Services industry
Industry Median: 13.17 vs ROCO:5530: 4.41

Lungyen Life Service Co  (ROCO:5530) 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.


Lungyen Life Service Co Return-on-Tangible-Equity Related Terms


Lungyen Life Service Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co Return-on-Tangible-Equity Chart

Lungyen Life Service 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 7.42 6.73 5.73 6.69 4.35

Lungyen Life Service 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 10.31 6.10 1.07 5.62 4.86

ROCO:5530 vs ROL, SCI, FTDR: Return-on-Tangible-Equity Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co Return-on-Tangible-Equity vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's Return-on-Tangible-Equity falls into.


ROCO:5530
73GF Score
Lungyen Life Service Co Ltd ROCO:5530
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lungyen Life Service Co Return-on-Tangible-Equity Calculation

Lungyen Life Service 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 )
=1154.484/( (25391.928+27711.869 )/ 2 )
=1154.484/26551.8985
=4.35 %

Lungyen Life Service 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 )
=1323.388/( (26746.248+27711.869)/ 2 )
=1323.388/27229.0585
=4.86 %

* 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 4.86% mean?
Lungyen Life Service Co (ROCO:5530) has a Return-on-Tangible-Equity of 4.86% 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 Lungyen Life Service Co and its competitors. This is 32% below median its historical median of 7.18. Over the past decade, Lungyen Life Service Co's Return-on-Tangible-Equity has ranged from 4.35 to 17.72. According to the industry distribution chart, Lungyen Life Service Co ranks #59 out of 85 companies in the Personal Services industry, placing it in the top 69.4%.
Is Lungyen Life Service Co's Return-on-Tangible-Equity too high?
Lungyen Life Service Co's current Return-on-Tangible-Equity of 4.86% is 32% below median its 10-year median of 7.18. Over the past 10 years, this metric has ranged from a low of 4.35 to a high of 17.72. The Personal Services industry median Return-on-Tangible-Equity is 13.17. Lungyen Life Service Co's value of 4.86% is 63.1% below this industry median. Based on the distribution chart, Lungyen Life Service Co ranks #59 out of 85 companies in the Personal Services industry, which is below the industry midpoint. Overall, Lungyen Life Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Return-on-Tangible-Equity compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #59 out of 85 companies for Return-on-Tangible-Equity. This places Lungyen Life Service Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 13.17. Lungyen Life Service Co's value of 4.86% is 63.1% below this benchmark. Historically, Lungyen Life Service Co's own Return-on-Tangible-Equity has ranged from 4.35 to 17.72 over the past decade. While the company's 10-year median is 7.18 vs. the industry median of 13.17, Lungyen Life Service Co 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 Personal Services company?
The median Return-on-Tangible-Equity among Personal Services companies is 13.17, based on 85 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. Lungyen Life Service Co's current Return-on-Tangible-Equity of 4.86% is 63.1% 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 Lungyen Life Service Co and its competitors. For the Personal Services industry, the median Return-on-Tangible-Equity is 13.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current Return-on-Tangible-Equity is 4.86%, which is 32% below median its own 10-year median of 7.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.11, compared to a current price of NT$48.40 — trading 5% above its estimated fair value. The current Return-on-Tangible-Equity is 4.86%, which is 32% below median its 10-year median of 7.18 and 63.1% below the Personal Services industry median of 13.17. Lungyen Life Service Co's overall GF Score™ is 73/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current Return-on-Tangible-Equity is 4.86% 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$48.40 is trading 5% above its estimated GF Value™ of NT$46.11. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • Return-on-Tangible-Equity: 4.86% (32% below median its 10-year median of 7.18)
  • GF Value™: NT$46.11 vs. price of NT$48.40 (5% above fair value)
  • GF Score™: 73/100 with 7 warning signs
  • Industry Position: 63.1% below the Personal Services median (#59 of 85)

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
73GF Score

Get the complete analysis for ROCO:5530

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

NT$48.40
Price
NT$46.11
GF Value