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Grade Upon TechnologyROCO:6739 -9.66%71 Return-on-Tangible-Equity is 59.20% as of Dec. 2025, which is 448% above its 10-year median of 10.81. GuruFocus rates ROCO:6739 with a GF Score™ of 71/100 and a GF Value™ of NT$385.08 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 985 Semiconductors companies, Grade Upon Technology ranks better than 94.62% 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. Grade Upon Technology's annualized net income for the quarter that ended in Dec. 2025 was NT$558.6 Mil. Grade Upon Technology's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$943.6 Mil. Therefore, Grade Upon Technology's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 59.20%.
The historical rank and industry rank for Grade Upon Technology's Return-on-Tangible-Equity or its related term are showing as below:
ROCO:6739'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -11.17 Med: 10.81 Max: 45.55
Current: 45.55
During the past 8 years, Grade Upon Technology's highest Return-on-Tangible-Equity was 45.55%. The lowest was -11.17%. And the median was 10.81%.
ROCO:6739's Return-on-Tangible-Equity is ranked better than 94.62% of 985
companies
in the Semiconductors industry
Industry Median: 5.31
vs ROCO:6739: 45.55
Grade Upon Technology (ROCO:6739) 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.
Grade Upon Technology Return-on-Tangible-Equity Related Terms
Grade Upon Technology Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Grade Upon Technology'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.
Grade Upon Technology Return-on-Tangible-Equity Chart
ROCO:6739 vs NVDA, AVGO, MU: Return-on-Tangible-Equity Comparison
For the Semiconductors subindustry, Grade Upon Technology'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.
Grade Upon Technology Return-on-Tangible-Equity vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Grade Upon Technology's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Grade Upon Technology'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 59.20% mean?
Grade Upon Technology (ROCO:6739) has a Return-on-Tangible-Equity of 59.20% 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 Grade Upon Technology and its competitors. This is 448% above median its historical median of 10.81. According to the industry distribution chart, Grade Upon Technology ranks #53 out of 985 companies in the Semiconductors industry, placing it in the top 5.4%.
Is Grade Upon Technology's Return-on-Tangible-Equity too high?
Grade Upon Technology's current Return-on-Tangible-Equity of 59.20% is 448% above median its 10-year median of 10.81. The Semiconductors industry median Return-on-Tangible-Equity is 5.31. Grade Upon Technology's value of 59.20% is 1014.9% above this industry median. Based on the distribution chart, Grade Upon Technology ranks #53 out of 985 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Grade Upon Technology has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Return-on-Tangible-Equity compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Grade Upon Technology ranks #53 out of 985 companies for Return-on-Tangible-Equity. This places Grade Upon Technology in the top 5% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 5.31. Grade Upon Technology's value of 59.20% is 1014.9% above this benchmark. While the company's 10-year median is 10.81 vs. the industry median of 5.31, Grade Upon Technology 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 5.31, 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. Grade Upon Technology's current Return-on-Tangible-Equity of 59.20% is 1014.9% 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 Grade Upon Technology and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Equity is 5.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Grade Upon Technology's current Return-on-Tangible-Equity is 59.20%, which is 448% above median its own 10-year median of 10.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$385.08, compared to a current price of NT$1,075.00 — trading 179.2% above its estimated fair value. The current Return-on-Tangible-Equity is 59.20%, which is 448% above median its 10-year median of 10.81 and 1014.9% above the Semiconductors industry median of 5.31. Grade Upon Technology's overall GF Score™ is 71/100 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 Grade Upon Technology (ROCO:6739), the current Return-on-Tangible-Equity is 59.20% 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?
Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued.
The current stock price of NT$1,075.00 is trading 179.2% above its estimated GF Value™ of NT$385.08.
GuruFocus considers Grade Upon Technology to be Significantly Overvalued.
Key valuation signals for ROCO:6739:
Return-on-Tangible-Equity: 59.20% (448% above median its 10-year median of 10.81)
GF Value™: NT$385.08 vs. price of NT$1,075.00 (179.2% above fair value)
Industry Position: 1014.9% above the Semiconductors median (#53 of 985)
No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
71GF Score
Get the complete analysis for ROCO:6739
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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