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Liwanli Innovation CoTPE:3054 -1.16%64 Return-on-Tangible-Equity is 43.23% as of Dec. 2025, which is 9098% above its 10-year median of 0.47. GuruFocus rates TPE:3054 with a GF Score™ of 64/100 and a GF Value™ of NT$40.04 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 901 Drug Manufacturers companies, Liwanli Innovation Co ranks better than 77.25% 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. Liwanli Innovation Co's annualized net income for the quarter that ended in Dec. 2025 was NT$418.8 Mil. Liwanli Innovation Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$968.7 Mil. Therefore, Liwanli Innovation Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 43.23%.
The historical rank and industry rank for Liwanli Innovation Co's Return-on-Tangible-Equity or its related term are showing as below:
TPE:3054'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -14.56 Med: 0.47 Max: 18.98
Current: 18.98
During the past 13 years, Liwanli Innovation Co's highest Return-on-Tangible-Equity was 18.98%. The lowest was -14.56%. And the median was 0.47%.
TPE:3054's Return-on-Tangible-Equity is ranked better than 77.25% of 901
companies
in the Drug Manufacturers industry
Industry Median: 7.9
vs TPE:3054: 18.98
Liwanli Innovation Co (TPE:3054) 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.
Liwanli Innovation Co Return-on-Tangible-Equity Related Terms
Liwanli Innovation Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Liwanli Innovation 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.
Liwanli Innovation Co Return-on-Tangible-Equity Chart
TPE:3054 vs ZTS, UTHR: Return-on-Tangible-Equity Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Liwanli Innovation 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.
Liwanli Innovation Co Return-on-Tangible-Equity vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Liwanli Innovation Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Liwanli Innovation 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 43.23% mean?
Liwanli Innovation Co (TPE:3054) has a Return-on-Tangible-Equity of 43.23% 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 Liwanli Innovation Co and its competitors. This is 9098% above median its historical median of 0.47. According to the industry distribution chart, Liwanli Innovation Co ranks #205 out of 901 companies in the Drug Manufacturers industry, placing it in the top 22.8%.
Is Liwanli Innovation Co's Return-on-Tangible-Equity too high?
Liwanli Innovation Co's current Return-on-Tangible-Equity of 43.23% is 9098% above median its 10-year median of 0.47. The Drug Manufacturers industry median Return-on-Tangible-Equity is 7.90. Liwanli Innovation Co's value of 43.23% is 447.2% above this industry median. Based on the distribution chart, Liwanli Innovation Co ranks #205 out of 901 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Liwanli Innovation Co has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liwanli Innovation Co's Return-on-Tangible-Equity compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Liwanli Innovation Co ranks #205 out of 901 companies for Return-on-Tangible-Equity. This places Liwanli Innovation Co in the top 23% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.90. Liwanli Innovation Co's value of 43.23% is 447.2% above this benchmark. While the company's 10-year median is 0.47 vs. the industry median of 7.90, Liwanli Innovation 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 Drug Manufacturers company?
The median Return-on-Tangible-Equity among Drug Manufacturers companies is 7.90, based on 901 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. Liwanli Innovation Co's current Return-on-Tangible-Equity of 43.23% is 447.2% 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 Liwanli Innovation Co and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Equity is 7.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liwanli Innovation Co's current Return-on-Tangible-Equity is 43.23%, which is 9098% above median its own 10-year median of 0.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liwanli Innovation Co stock overvalued right now?
Based on GuruFocus' analysis, Liwanli Innovation Co (TPE:3054) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$40.04, compared to a current price of NT$59.50 — trading 48.6% above its estimated fair value. The current Return-on-Tangible-Equity is 43.23%, which is 9098% above median its 10-year median of 0.47 and 447.2% above the Drug Manufacturers industry median of 7.90. Liwanli Innovation Co's overall GF Score™ is 64/100 with 2 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 Liwanli Innovation Co (TPE:3054), the current Return-on-Tangible-Equity is 43.23% 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 Liwanli Innovation Co (TPE:3054) Overvalued in 2026?
Based on GuruFocus' analysis, Liwanli Innovation Co stock appears to be overvalued.
The current stock price of NT$59.50 is trading 48.6% above its estimated GF Value™ of NT$40.04.
GuruFocus considers Liwanli Innovation Co to be Significantly Overvalued.
Key valuation signals for TPE:3054:
Return-on-Tangible-Equity: 43.23% (9098% above median its 10-year median of 0.47)
GF Value™: NT$40.04 vs. price of NT$59.50 (48.6% above fair value)
Industry Position: 447.2% above the Drug Manufacturers median (#205 of 901)
No single metric tells the full story. See the TPE:3054 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Liwanli Innovation Co Ltd is engaged in the manufacture, wholesale, and retail of electronic materials and the sales of biotech products like drug nutrient products. The reportable segments of the company are distinguished by products; the electronic department is mainly engaged in the sale and after-sales service of computer peripherals, memory and other related products; and the biotechnology department is mainly engaged in the sales of biotechnology products. Maximum revenue is generated from its Electronics department. Geographically, it generates a majority of its revenue from Taiwan, followed by other regions.
64GF Score
Get the complete analysis for TPE:3054
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