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.
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.
Dynamic precision industry CoROCO:8928 -1.93%70 Return-on-Tangible-Equity is 24.74% as of Dec. 2025, which is 88% above its 10-year median of 13.19. GuruFocus rates ROCO:8928 with a GF Score™ of 70/100 and a GF Value™ of NT$38.57 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 794 Travel & Leisure companies, Dynamic precision industry Co ranks worse than 51.64% 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. Dynamic precision industry Co's annualized net income for the quarter that ended in Dec. 2025 was NT$258 Mil. Dynamic precision industry Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$1,045 Mil. Therefore, Dynamic precision industry Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 24.74%.
The historical rank and industry rank for Dynamic precision industry Co's Return-on-Tangible-Equity or its related term are showing as below:
ROCO:8928'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -3.42 Med: 13.19 Max: 26.81
Current: 6.84
During the past 13 years, Dynamic precision industry Co's highest Return-on-Tangible-Equity was 26.81%. The lowest was -3.42%. And the median was 13.19%.
ROCO:8928's Return-on-Tangible-Equity is ranked worse than 51.64% of 794
companies
in the Travel & Leisure industry
Industry Median: 7.7
vs ROCO:8928: 6.84
Dynamic precision industry Co (ROCO:8928) 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.
Dynamic precision industry Co Return-on-Tangible-Equity Related Terms
Dynamic precision industry 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.
Dynamic precision industry Co Return-on-Tangible-Equity Chart
ROCO:8928 vs AS, HAS, LTH: Return-on-Tangible-Equity Comparison
For the Leisure subindustry, Dynamic precision industry 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.
Dynamic precision industry Co Return-on-Tangible-Equity vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Dynamic precision industry Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Dynamic precision industry 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 24.74% mean?
Dynamic precision industry Co (ROCO:8928) has a Return-on-Tangible-Equity of 24.74% 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 Dynamic precision industry Co and its competitors. This is 88% above median its historical median of 13.19. According to the industry distribution chart, Dynamic precision industry Co ranks #410 out of 794 companies in the Travel & Leisure industry, placing it in the top 51.6%.
Is Dynamic precision industry Co's Return-on-Tangible-Equity too high?
Dynamic precision industry Co's current Return-on-Tangible-Equity of 24.74% is 88% above median its 10-year median of 13.19. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.70. Dynamic precision industry Co's value of 24.74% is 221.3% above this industry median. Based on the distribution chart, Dynamic precision industry Co ranks #410 out of 794 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Dynamic precision industry Co has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Dynamic precision industry Co's Return-on-Tangible-Equity compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Dynamic precision industry Co ranks #410 out of 794 companies for Return-on-Tangible-Equity. This places Dynamic precision industry Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.70. Dynamic precision industry Co's value of 24.74% is 221.3% above this benchmark. While the company's 10-year median is 13.19 vs. the industry median of 7.70, Dynamic precision industry 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 Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.70, based on 794 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. Dynamic precision industry Co's current Return-on-Tangible-Equity of 24.74% is 221.3% 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 Dynamic precision industry Co and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dynamic precision industry Co's current Return-on-Tangible-Equity is 24.74%, which is 88% above median its own 10-year median of 13.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dynamic precision industry Co stock overvalued right now?
Based on GuruFocus' analysis, Dynamic precision industry Co (ROCO:8928) is currently considered Possible Value Trap. The stock's GF Value™ is NT$38.57, compared to a current price of NT$22.90 — trading 40.6% below its estimated fair value. The current Return-on-Tangible-Equity is 24.74%, which is 88% above median its 10-year median of 13.19 and 221.3% above the Travel & Leisure industry median of 7.70. Dynamic precision industry Co's overall GF Score™ is 70/100 with 9 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 Dynamic precision industry Co (ROCO:8928), the current Return-on-Tangible-Equity is 24.74% 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 Dynamic precision industry Co (ROCO:8928) Overvalued in 2026?
Based on GuruFocus' analysis, Dynamic precision industry Co stock appears to be undervalued.
The current stock price of NT$22.90 is trading 40.6% below its estimated GF Value™ of NT$38.57.
GuruFocus considers Dynamic precision industry Co to be Possible Value Trap.
Key valuation signals for ROCO:8928:
Return-on-Tangible-Equity: 24.74% (88% above median its 10-year median of 13.19)
GF Value™: NT$38.57 vs. price of NT$22.90 (40.6% below fair value)
Industry Position: 221.3% above the Travel & Leisure median (#410 of 794)
No single metric tells the full story. See the ROCO:8928 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dynamic precision industry Co Business Description
Dynamic precision industry Co Ltd is a manufacturer and seller of golf products. Its products include stainless steel ball heads, titanium alloy ball heads, and putter, as well as metal parts and titanium casting products.
70GF Score
Get the complete analysis for ROCO:8928
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:8928 has been successfully added to your 
