Orient Semiconductor Electronics (TPE:2329) Return-on-Tangible-Equity: 14.22% (As of Dec. 2025) — 35% Above Median

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TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
82 GF Score
Price NT$48.45
GF Value NT$51.07
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Orient Semiconductor Electronics Return-on-Tangible-Equity?

Orient Semiconductor Electronics TPE:2329 -4.25% 82 Return-on-Tangible-Equity is 14.22% as of Dec. 2025, which is 35% above its 10-year median of 10.56. GuruFocus rates TPE:2329 with a GF Score™ of 82/100 and a GF Value™ of NT$51.07 (Fairly Valued). The stock has 1 warning sign investors should review. Among 984 Semiconductors companies, Orient Semiconductor Electronics ranks better than 71.44% 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. Orient Semiconductor Electronics's annualized net income for the quarter that ended in Dec. 2025 was NT$1,616 Mil. Orient Semiconductor Electronics's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$11,362 Mil. Therefore, Orient Semiconductor Electronics's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 14.22%.

The historical rank and industry rank for Orient Semiconductor Electronics's Return-on-Tangible-Equity or its related term are showing as below:

TPE:2329' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -11.92   Med: 10.56   Max: 18.54
Current: 12.51

During the past 13 years, Orient Semiconductor Electronics's highest Return-on-Tangible-Equity was 18.54%. The lowest was -11.92%. And the median was 10.56%.

TPE:2329's Return-on-Tangible-Equity is ranked better than
71.44% of 984 companies
in the Semiconductors industry
Industry Median: 5.24 vs TPE:2329: 12.51

Orient Semiconductor Electronics  (TPE:2329) 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.


Orient Semiconductor Electronics Return-on-Tangible-Equity Related Terms


Orient Semiconductor Electronics Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Return-on-Tangible-Equity Chart

Orient Semiconductor Electronics 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 18.54 15.54 18.01 10.82 12.46

Orient Semiconductor Electronics 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 6.96 6.65 14.01 15.22 14.22

TPE:2329 vs NVDA, AVGO, MU: Return-on-Tangible-Equity Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Return-on-Tangible-Equity vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Return-on-Tangible-Equity falls into.


TPE:2329
82GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Orient Semiconductor Electronics Return-on-Tangible-Equity Calculation

Orient Semiconductor Electronics'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 )
=1410.397/( (11518.497+11114.914 )/ 2 )
=1410.397/11316.7055
=12.46 %

Orient Semiconductor Electronics'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 )
=1615.612/( (11608.215+11114.914)/ 2 )
=1615.612/11361.5645
=14.22 %

* 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 14.22% mean?
Orient Semiconductor Electronics (TPE:2329) has a Return-on-Tangible-Equity of 14.22% 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 Orient Semiconductor Electronics and its competitors. This is 35% above median its historical median of 10.56. According to the industry distribution chart, Orient Semiconductor Electronics ranks #281 out of 984 companies in the Semiconductors industry, placing it in the top 28.6%.
Is Orient Semiconductor Electronics' Return-on-Tangible-Equity too high?
Orient Semiconductor Electronics' current Return-on-Tangible-Equity of 14.22% is 35% above median its 10-year median of 10.56. The Semiconductors industry median Return-on-Tangible-Equity is 5.24. Orient Semiconductor Electronics' value of 14.22% is 171.4% above this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #281 out of 984 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Orient Semiconductor Electronics has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Return-on-Tangible-Equity compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #281 out of 984 companies for Return-on-Tangible-Equity. This puts Orient Semiconductor Electronics in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.24. Orient Semiconductor Electronics' value of 14.22% is 171.4% above this benchmark. While the company's 10-year median is 10.56 vs. the industry median of 5.24, Orient Semiconductor Electronics 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 5.24, based on 984 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. Orient Semiconductor Electronics's current Return-on-Tangible-Equity of 14.22% is 171.4% 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 Orient Semiconductor Electronics and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Equity is 5.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current Return-on-Tangible-Equity is 14.22%, which is 35% above median its own 10-year median of 10.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$51.07, compared to a current price of NT$48.45 — trading 5.1% below its estimated fair value. The current Return-on-Tangible-Equity is 14.22%, which is 35% above median its 10-year median of 10.56 and 171.4% above the Semiconductors industry median of 5.24. Orient Semiconductor Electronics' overall GF Score™ is 82/100 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 Orient Semiconductor Electronics (TPE:2329), the current Return-on-Tangible-Equity is 14.22% 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be undervalued. The current stock price of NT$48.45 is trading 5.1% below its estimated GF Value™ of NT$51.07. GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.

Key valuation signals for TPE:2329:

  • Return-on-Tangible-Equity: 14.22% (35% above median its 10-year median of 10.56)
  • GF Value™: NT$51.07 vs. price of NT$48.45 (5.1% below fair value)
  • GF Score™: 82/100 with 1 warning sign
  • Industry Position: 171.4% above the Semiconductors median (#281 of 984)

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
82GF Score

Get the complete analysis for TPE:2329

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

NT$48.45
Price
NT$51.07
GF Value