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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. Leofoo Development Co's annualized net income for the quarter that ended in Dec. 2025 was NT$1,010 Mil. Leofoo Development Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$4,898 Mil. Therefore, Leofoo Development Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 20.61%.
The historical rank and industry rank for Leofoo Development Co's Return-on-Tangible-Equity or its related term are showing as below:
TPE:2705'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -46.58 Med: -7.68 Max: 3.43
Current: 3.43
During the past 13 years, Leofoo Development Co's highest Return-on-Tangible-Equity was 3.43%. The lowest was -46.58%. And the median was -7.68%.
TPE:2705's Return-on-Tangible-Equity is ranked worse than 61.69% of 791
companies
in the Travel & Leisure industry
Industry Median: 7.76
vs TPE:2705: 3.43
Leofoo Development Co (TPE:2705) 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.
Leofoo Development Co Return-on-Tangible-Equity Related Terms
Leofoo Development Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Leofoo 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.
Leofoo Development Co Return-on-Tangible-Equity Chart
TPE:2705 vs MAR, HLT, H: Return-on-Tangible-Equity Comparison
For the Lodging subindustry, Leofoo 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.
Leofoo Development Co Return-on-Tangible-Equity vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Leofoo Development 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 20.61% mean?
Leofoo Development Co (TPE:2705) has a Return-on-Tangible-Equity of 20.61% 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 Leofoo Development Co and its competitors. According to the industry distribution chart, Leofoo Development Co ranks #488 out of 791 companies in the Travel & Leisure industry, placing it in the top 61.7%.
Is Leofoo Development Co's Return-on-Tangible-Equity too high?
Leofoo Development Co's current Return-on-Tangible-Equity is 20.61%. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.76. Leofoo Development Co's value of 20.61% is 165.6% above this industry median. Based on the distribution chart, Leofoo Development Co ranks #488 out of 791 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Leofoo Development Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Return-on-Tangible-Equity compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #488 out of 791 companies for Return-on-Tangible-Equity. This places Leofoo Development Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.76. Leofoo Development Co's value of 20.61% is 165.6% above this benchmark. 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 7.76, based on 791 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. Leofoo Development Co's current Return-on-Tangible-Equity of 20.61% is 165.6% 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 Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current Return-on-Tangible-Equity is 20.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.41, compared to a current price of NT$16.25 — trading 16.3% below its estimated fair value. The current Return-on-Tangible-Equity is 20.61% and 165.6% above the Travel & Leisure industry median of 7.76. Leofoo Development Co's overall GF Score™ is 69/100 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 Leofoo Development Co (TPE:2705), the current Return-on-Tangible-Equity is 20.61% 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?
Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued.
The current stock price of NT$16.25 is trading 16.3% below its estimated GF Value™ of NT$19.41.
GuruFocus considers Leofoo Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2705:
Return-on-Tangible-Equity: 20.61%
GF Value™: NT$19.41 vs. price of NT$16.25 (16.3% below fair value)
Industry Position: 165.6% above the Travel & Leisure median (#488 of 791)
No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
69GF Score
Get the complete analysis for TPE:2705
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