Hua Yu Lien Development Co (TPE:1436) Return-on-Tangible-Equity: -5.10% (As of Dec. 2025)

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TPE:1436 Hua Yu Lien Development Co Ltd TPE:1436
78 GF Score
Price NT$44.95
GF Value NT$46.51
Valuation Fairly Valued
! 8 Warning Signs
View Full Analysis

What is Hua Yu Lien Development Co Return-on-Tangible-Equity?

Hua Yu Lien Development Co TPE:1436 -2.28% 78 Return-on-Tangible-Equity is -5.10% as of Dec. 2025. GuruFocus rates TPE:1436 with a GF Score™ of 78/100 and a GF Value™ of NT$46.51 (Fairly Valued). The stock has 8 warning signs investors should review. Among 1,714 Real Estate companies, Hua Yu Lien Development Co ranks better than 85.12% 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. Hua Yu Lien Development Co's annualized net income for the quarter that ended in Dec. 2025 was NT$-333 Mil. Hua Yu Lien Development Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$6,529 Mil. Therefore, Hua Yu Lien Development Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -5.10%.

The historical rank and industry rank for Hua Yu Lien Development Co's Return-on-Tangible-Equity or its related term are showing as below:

TPE:1436' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.92   Med: 14.81   Max: 46.95
Current: 16.34

During the past 13 years, Hua Yu Lien Development Co's highest Return-on-Tangible-Equity was 46.95%. The lowest was 1.92%. And the median was 14.81%.

TPE:1436's Return-on-Tangible-Equity is ranked better than
85.12% of 1714 companies
in the Real Estate industry
Industry Median: 4.27 vs TPE:1436: 16.34

Hua Yu Lien Development Co  (TPE:1436) 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.


Hua Yu Lien Development Co Return-on-Tangible-Equity Related Terms


Hua Yu Lien Development Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Hua Yu Lien Development 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.

Hua Yu Lien Development Co Return-on-Tangible-Equity Chart

Hua Yu Lien Development 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 17.06 20.11 26.75 46.95 15.44

Hua Yu Lien Development 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 16.55 5.51 28.23 40.10 -5.10

Hua Yu Lien Development Co Return-on-Tangible-Equity Competitor Comparison

For the Real Estate - Development subindustry, Hua Yu Lien Development 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.


Hua Yu Lien Development Co Return-on-Tangible-Equity vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Hua Yu Lien Development Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Hua Yu Lien Development Co's Return-on-Tangible-Equity falls into.


TPE:1436
78GF Score
Hua Yu Lien Development Co Ltd TPE:1436
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hua Yu Lien Development Co Return-on-Tangible-Equity Calculation

Hua Yu Lien Development 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 )
=973.247/( (6122.859+6487.225 )/ 2 )
=973.247/6305.042
=15.44 %

Hua Yu Lien Development 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 )
=-332.704/( (6570.635+6487.225)/ 2 )
=-332.704/6528.93
=-5.10 %

* 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 -5.10% mean?
Hua Yu Lien Development Co (TPE:1436) has a Return-on-Tangible-Equity of -5.10% 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 Hua Yu Lien Development Co and its competitors. Over the past decade, Hua Yu Lien Development Co's Return-on-Tangible-Equity has ranged from 1.92 to 46.95. According to the industry distribution chart, Hua Yu Lien Development Co ranks #255 out of 1714 companies in the Real Estate industry, placing it in the top 14.9%.
Is Hua Yu Lien Development Co's Return-on-Tangible-Equity too high?
Hua Yu Lien Development Co's current Return-on-Tangible-Equity is -5.10%. Over the past 10 years, this metric has ranged from a low of 1.92 to a high of 46.95. Based on the distribution chart, Hua Yu Lien Development Co ranks #255 out of 1714 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, Hua Yu Lien Development Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hua Yu Lien Development Co's Return-on-Tangible-Equity compare to competitors?
According to the Real Estate industry distribution chart, Hua Yu Lien Development Co ranks #255 out of 1714 companies for Return-on-Tangible-Equity. This places Hua Yu Lien Development Co in the top 15% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 4.27. Historically, Hua Yu Lien Development Co's own Return-on-Tangible-Equity has ranged from 1.92 to 46.95 over the past decade. 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 Real Estate company?
The median Return-on-Tangible-Equity among Real Estate companies is 4.27, based on 1,714 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 Hua Yu Lien Development Co and its competitors. For the Real Estate industry, the median Return-on-Tangible-Equity is 4.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hua Yu Lien Development Co's current Return-on-Tangible-Equity is -5.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hua Yu Lien Development Co stock overvalued right now?
Based on GuruFocus' analysis, Hua Yu Lien Development Co (TPE:1436) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.51, compared to a current price of NT$44.95 — trading 3.4% below its estimated fair value. The current Return-on-Tangible-Equity is -5.10%. Hua Yu Lien Development Co's overall GF Score™ is 78/100 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 Hua Yu Lien Development Co (TPE:1436), the current Return-on-Tangible-Equity is -5.10% 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 Hua Yu Lien Development Co (TPE:1436) Overvalued in 2026?

Based on GuruFocus' analysis, Hua Yu Lien Development Co stock appears to be undervalued. The current stock price of NT$44.95 is trading 3.4% below its estimated GF Value™ of NT$46.51. GuruFocus considers Hua Yu Lien Development Co to be Fairly Valued.

Key valuation signals for TPE:1436:

  • Return-on-Tangible-Equity: -5.10%
  • GF Value™: NT$46.51 vs. price of NT$44.95 (3.4% below fair value)
  • GF Score™: 78/100 with 8 warning signs

No single metric tells the full story. See the TPE:1436 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hua Yu Lien Development Co Business Description

Address No. 85,Wenlong Road, 11th Floor, Fengshan District, Kaohsiung City, TWN
Hua Yu Lien Development Co Ltd is engaged in Housing and Building Development and Rental, Real Estate Business, and Real Estate Leasing Business. Its reportable segments are: Building Department segment includes Real Estate Business, and Construction segment includes Business of buildings and civil construction. The group generates the majority of its revenue from the Building Department segment.
78GF Score

Get the complete analysis for TPE:1436

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

NT$44.95
Price
NT$46.51
GF Value