Episil Precision (TPE:3016) Return-on-Tangible-Equity: 3.83% (As of Dec. 2025) — 11% Below Median

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TPE:3016 Episil Precision Inc TPE:3016
59 GF Score
Price NT$116.00
GF Value NT$55.18
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Episil Precision Return-on-Tangible-Equity?

Episil Precision TPE:3016 -0.81% 59 Return-on-Tangible-Equity is 3.83% as of Dec. 2025, which is 11% below its 10-year median of 4.32. GuruFocus rates TPE:3016 with a GF Score™ of 59/100 and a GF Value™ of NT$55.18 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 985 Semiconductors companies, Episil Precision ranks worse than 64.57% 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. Episil Precision's annualized net income for the quarter that ended in Dec. 2025 was NT$186 Mil. Episil Precision's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$4,859 Mil. Therefore, Episil Precision's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 3.83%.

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

TPE:3016' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0.27   Med: 4.32   Max: 13.89
Current: 0.42

During the past 13 years, Episil Precision's highest Return-on-Tangible-Equity was 13.89%. The lowest was 0.27%. And the median was 4.32%.

TPE:3016's Return-on-Tangible-Equity is ranked worse than
64.57% of 985 companies
in the Semiconductors industry
Industry Median: 5.24 vs TPE:3016: 0.42

Episil Precision  (TPE:3016) 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.


Episil Precision Return-on-Tangible-Equity Related Terms


Episil Precision Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Episil Precision'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.

Episil Precision Return-on-Tangible-Equity Chart

Episil Precision 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 8.90 13.89 3.25 5.38 0.41

Episil Precision 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 2.29 0.23 -3.53 1.14 3.83

TPE:3016 vs AMAT, LRCX, KLAC: Return-on-Tangible-Equity Comparison

For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.


Episil Precision Return-on-Tangible-Equity vs Semiconductors Industry

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

* The bar in red indicates where Episil Precision's Return-on-Tangible-Equity falls into.


TPE:3016
59GF Score
Episil Precision Inc TPE:3016
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Episil Precision Return-on-Tangible-Equity Calculation

Episil Precision'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 )
=20.416/( (4999.26+4885.474 )/ 2 )
=20.416/4942.367
=0.41 %

Episil Precision'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 )
=185.912/( (4831.59+4885.474)/ 2 )
=185.912/4858.532
=3.83 %

* 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 3.83% mean?
Episil Precision (TPE:3016) has a Return-on-Tangible-Equity of 3.83% 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 Episil Precision and its competitors. This is 11% below median its historical median of 4.32. Over the past decade, Episil Precision's Return-on-Tangible-Equity has ranged from 0.27 to 13.89. According to the industry distribution chart, Episil Precision ranks #636 out of 985 companies in the Semiconductors industry, placing it in the top 64.6%.
Is Episil Precision's Return-on-Tangible-Equity too high?
Episil Precision's current Return-on-Tangible-Equity of 3.83% is 11% below median its 10-year median of 4.32. Over the past 10 years, this metric has ranged from a low of 0.27 to a high of 13.89. The Semiconductors industry median Return-on-Tangible-Equity is 5.24. Episil Precision's value of 3.83% is 26.9% below this industry median. Based on the distribution chart, Episil Precision ranks #636 out of 985 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's Return-on-Tangible-Equity compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Episil Precision ranks #636 out of 985 companies for Return-on-Tangible-Equity. This places Episil Precision in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.24. Episil Precision's value of 3.83% is 26.9% below this benchmark. Historically, Episil Precision's own Return-on-Tangible-Equity has ranged from 0.27 to 13.89 over the past decade. While the company's 10-year median is 4.32 vs. the industry median of 5.24, Episil Precision 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 Semiconductors company?
The median Return-on-Tangible-Equity among Semiconductors companies is 5.24, based on 985 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. Episil Precision's current Return-on-Tangible-Equity of 3.83% is 26.9% 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 Episil Precision 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. Episil Precision's current Return-on-Tangible-Equity is 3.83%, which is 11% below median its own 10-year median of 4.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$55.18, compared to a current price of NT$116.00 — trading 110.2% above its estimated fair value. The current Return-on-Tangible-Equity is 3.83%, which is 11% below median its 10-year median of 4.32 and 26.9% below the Semiconductors industry median of 5.24. Episil Precision's overall GF Score™ is 59/100 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 Episil Precision (TPE:3016), the current Return-on-Tangible-Equity is 3.83% 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 Episil Precision (TPE:3016) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued. The current stock price of NT$116.00 is trading 110.2% above its estimated GF Value™ of NT$55.18. GuruFocus considers Episil Precision to be Significantly Overvalued.

Key valuation signals for TPE:3016:

  • Return-on-Tangible-Equity: 3.83% (11% below median its 10-year median of 4.32)
  • GF Value™: NT$55.18 vs. price of NT$116.00 (110.2% above fair value)
  • GF Score™: 59/100 with 7 warning signs
  • Industry Position: 26.9% below the Semiconductors median (#636 of 985)

No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Precision Business Description

Address No. 10, Duxing 1st Road, Hsinchu Science Park, Hsinchu, TWN, 30078
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score

Get the complete analysis for TPE:3016

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

NT$116.00
Price
NT$55.18
GF Value