Wus Printed Circuit Co (TPE:2316) Return-on-Tangible-Equity: 15.41% (As of Dec. 2025) — 127% Above Median

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TPE:2316 Wus Printed Circuit Co Ltd TPE:2316
54 GF Score
Price NT$178.50
GF Value NT$45.28
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Wus Printed Circuit Co Return-on-Tangible-Equity?

Wus Printed Circuit Co TPE:2316 -2.99% 54 Return-on-Tangible-Equity is 15.41% as of Dec. 2025, which is 127% above its 10-year median of 6.80. GuruFocus rates TPE:2316 with a GF Score™ of 54/100 and a GF Value™ of NT$45.28 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 2,385 Hardware companies, Wus Printed Circuit Co ranks better than 87.8% 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. Wus Printed Circuit Co's annualized net income for the quarter that ended in Dec. 2025 was NT$1,866 Mil. Wus Printed Circuit Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$12,112 Mil. Therefore, Wus Printed Circuit Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 15.41%.

The historical rank and industry rank for Wus Printed Circuit Co's Return-on-Tangible-Equity or its related term are showing as below:

TPE:2316' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -0.11   Med: 6.8   Max: 22.17
Current: 22.17

During the past 13 years, Wus Printed Circuit Co's highest Return-on-Tangible-Equity was 22.17%. The lowest was -0.11%. And the median was 6.80%.

TPE:2316's Return-on-Tangible-Equity is ranked better than
87.8% of 2385 companies
in the Hardware industry
Industry Median: 5.32 vs TPE:2316: 22.17

Wus Printed Circuit Co  (TPE:2316) 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.


Wus Printed Circuit Co Return-on-Tangible-Equity Related Terms


Wus Printed Circuit Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Wus Printed Circuit 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.

Wus Printed Circuit Co Return-on-Tangible-Equity Chart

Wus Printed Circuit 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 7.10 6.50 9.87 8.27 21.59

Wus Printed Circuit 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 9.52 10.50 29.23 34.39 15.41

TPE:2316 vs APH, GLW: Return-on-Tangible-Equity Comparison

For the Electronic Components subindustry, Wus Printed Circuit 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.


Wus Printed Circuit Co Return-on-Tangible-Equity vs Hardware Industry

For the Hardware industry and Technology sector, Wus Printed Circuit Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Wus Printed Circuit Co's Return-on-Tangible-Equity falls into.


TPE:2316
54GF Score
Wus Printed Circuit Co Ltd TPE:2316
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wus Printed Circuit Co Return-on-Tangible-Equity Calculation

Wus Printed Circuit 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 )
=2427.048/( (9904.086+12574.022 )/ 2 )
=2427.048/11239.054
=21.59 %

Wus Printed Circuit 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 )
=1866.208/( (11649.36+12574.022)/ 2 )
=1866.208/12111.691
=15.41 %

* 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 15.41% mean?
Wus Printed Circuit Co (TPE:2316) has a Return-on-Tangible-Equity of 15.41% 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 Wus Printed Circuit Co and its competitors. This is 127% above median its historical median of 6.80. According to the industry distribution chart, Wus Printed Circuit Co ranks #291 out of 2385 companies in the Hardware industry, placing it in the top 12.2%.
Is Wus Printed Circuit Co's Return-on-Tangible-Equity too high?
Wus Printed Circuit Co's current Return-on-Tangible-Equity of 15.41% is 127% above median its 10-year median of 6.80. The Hardware industry median Return-on-Tangible-Equity is 5.32. Wus Printed Circuit Co's value of 15.41% is 189.7% above this industry median. Based on the distribution chart, Wus Printed Circuit Co ranks #291 out of 2385 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Wus Printed Circuit Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wus Printed Circuit Co's Return-on-Tangible-Equity compare to APH and GLW?
According to the Hardware industry distribution chart, Wus Printed Circuit Co ranks #291 out of 2385 companies for Return-on-Tangible-Equity. This places Wus Printed Circuit Co in the top 12% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 5.32. Wus Printed Circuit Co's value of 15.41% is 189.7% above this benchmark. While the company's 10-year median is 6.80 vs. the industry median of 5.32, Wus Printed Circuit 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 Hardware company?
The median Return-on-Tangible-Equity among Hardware companies is 5.32, based on 2,385 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. Wus Printed Circuit Co's current Return-on-Tangible-Equity of 15.41% is 189.7% 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 Wus Printed Circuit Co and its competitors. For the Hardware industry, the median Return-on-Tangible-Equity is 5.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wus Printed Circuit Co's current Return-on-Tangible-Equity is 15.41%, which is 127% above median its own 10-year median of 6.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wus Printed Circuit Co stock overvalued right now?
Based on GuruFocus' analysis, Wus Printed Circuit Co (TPE:2316) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$45.28, compared to a current price of NT$178.50 — trading 294.2% above its estimated fair value. The current Return-on-Tangible-Equity is 15.41%, which is 127% above median its 10-year median of 6.80 and 189.7% above the Hardware industry median of 5.32. Wus Printed Circuit Co's overall GF Score™ is 54/100 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 Wus Printed Circuit Co (TPE:2316), the current Return-on-Tangible-Equity is 15.41% 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 Wus Printed Circuit Co (TPE:2316) Overvalued in 2026?

Based on GuruFocus' analysis, Wus Printed Circuit Co stock appears to be overvalued. The current stock price of NT$178.50 is trading 294.2% above its estimated GF Value™ of NT$45.28. GuruFocus considers Wus Printed Circuit Co to be Significantly Overvalued.

Key valuation signals for TPE:2316:

  • Return-on-Tangible-Equity: 15.41% (127% above median its 10-year median of 6.80)
  • GF Value™: NT$45.28 vs. price of NT$178.50 (294.2% above fair value)
  • GF Score™: 54/100 with 7 warning signs
  • Industry Position: 189.7% above the Hardware median (#291 of 2385)

No single metric tells the full story. See the TPE:2316 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wus Printed Circuit Co Business Description

Address No. 37, Kaifa Road, Nanzih District, Kaohsiung, TWN
Wus Printed Circuit Co Ltd manufactures and sells printed circuit boards in Taiwan. It engaged in the manufacture, processing, assembly, and sales of double-sided and multi-layer printed circuit boards and imported commodity trading business. The company's reportable segments are Manufacturing and trading of printed circuit boards, which derive key revenue, Assembly and trading of PCB/ light products, Investment, and Others. Geographically, the company derives maximum revenue from Asia (excluding Taiwan), and the rest from North America, Taiwan, Europe, and other regions.
54GF Score

Get the complete analysis for TPE:2316

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

NT$178.50
Price
NT$45.28
GF Value