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Eternal Materials CoTPE:1717 +1.83%66 Return-on-Tangible-Equity is 5.68% as of Dec. 2025, which is 44% below its 10-year median of 10.08. GuruFocus rates TPE:1717 with a GF Score™ of 66/100 and a GF Value™ of NT$31.24 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,568 Chemicals companies, Eternal Materials Co ranks better than 52.04% 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. Eternal Materials Co's annualized net income for the quarter that ended in Dec. 2025 was NT$1,516 Mil. Eternal Materials Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$26,707 Mil. Therefore, Eternal Materials Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 5.68%.
The historical rank and industry rank for Eternal Materials Co's Return-on-Tangible-Equity or its related term are showing as below:
TPE:1717'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 5.96 Med: 10.08 Max: 15.26
Current: 6.22
During the past 13 years, Eternal Materials Co's highest Return-on-Tangible-Equity was 15.26%. The lowest was 5.96%. And the median was 10.08%.
TPE:1717's Return-on-Tangible-Equity is ranked better than 52.04% of 1568
companies
in the Chemicals industry
Industry Median: 5.785
vs TPE:1717: 6.22
Eternal Materials Co (TPE:1717) 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.
Eternal Materials Co Return-on-Tangible-Equity Related Terms
Eternal Materials Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Eternal Materials 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.
Eternal Materials Co Return-on-Tangible-Equity Chart
TPE:1717 vs LIN, SHW, ECL: Return-on-Tangible-Equity Comparison
For the Specialty Chemicals subindustry, Eternal Materials 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.
Eternal Materials Co Return-on-Tangible-Equity vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Eternal Materials Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Eternal Materials 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 5.68% mean?
Eternal Materials Co (TPE:1717) has a Return-on-Tangible-Equity of 5.68% 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 Eternal Materials Co and its competitors. This is 44% below median its historical median of 10.08. Over the past decade, Eternal Materials Co's Return-on-Tangible-Equity has ranged from 5.96 to 15.26. According to the industry distribution chart, Eternal Materials Co ranks #752 out of 1568 companies in the Chemicals industry, placing it in the top 48%.
Is Eternal Materials Co's Return-on-Tangible-Equity too high?
Eternal Materials Co's current Return-on-Tangible-Equity of 5.68% is 44% below median its 10-year median of 10.08. Over the past 10 years, this metric has ranged from a low of 5.96 to a high of 15.26. The Chemicals industry median Return-on-Tangible-Equity is 5.79. Eternal Materials Co's value of 5.68% is 1.8% below this industry median. Based on the distribution chart, Eternal Materials Co ranks #752 out of 1568 companies in the Chemicals industry, which is above the industry midpoint. Overall, Eternal Materials Co has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Return-on-Tangible-Equity compare to LIN and SHW?
According to the Chemicals industry distribution chart, Eternal Materials Co ranks #752 out of 1568 companies for Return-on-Tangible-Equity. This puts Eternal Materials Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.79. Eternal Materials Co's value of 5.68% is 1.8% below this benchmark. Historically, Eternal Materials Co's own Return-on-Tangible-Equity has ranged from 5.96 to 15.26 over the past decade. While the company's 10-year median is 10.08 vs. the industry median of 5.79, Eternal Materials 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 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. Eternal Materials Co's current Return-on-Tangible-Equity of 5.68% is 1.8% 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 Eternal Materials 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. Eternal Materials Co's current Return-on-Tangible-Equity is 5.68%, which is 44% below median its own 10-year median of 10.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.24, compared to a current price of NT$61.30 — trading 96.2% above its estimated fair value. The current Return-on-Tangible-Equity is 5.68%, which is 44% below median its 10-year median of 10.08 and 1.8% below the Chemicals industry median of 5.79. Eternal Materials Co's overall GF Score™ is 66/100 with 6 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 Eternal Materials Co (TPE:1717), the current Return-on-Tangible-Equity is 5.68% 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued.
The current stock price of NT$61.30 is trading 96.2% above its estimated GF Value™ of NT$31.24.
GuruFocus considers Eternal Materials Co to be Significantly Overvalued.
Key valuation signals for TPE:1717:
Return-on-Tangible-Equity: 5.68% (44% below median its 10-year median of 10.08)
GF Value™: NT$31.24 vs. price of NT$61.30 (96.2% above fair value)
Industry Position: 1.8% below the Chemicals median (#752 of 1568)
No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
66GF Score
Get the complete analysis for TPE:1717
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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