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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. Paragon Technologies Co's annualized net income for the quarter that ended in Dec. 2025 was NT$-243.6 Mil. Paragon Technologies Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$1,352.3 Mil. Therefore, Paragon Technologies Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -18.01%.
The historical rank and industry rank for Paragon Technologies Co's Return-on-Tangible-Equity or its related term are showing as below:
TPE:3518'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -18.36 Med: -10.83 Max: 2.95
Current: -10.96
During the past 13 years, Paragon Technologies Co's highest Return-on-Tangible-Equity was 2.95%. The lowest was -18.36%. And the median was -10.83%.
TPE:3518's Return-on-Tangible-Equity is ranked worse than 86.93% of 2969
companies
in the Industrial Products industry
Industry Median: 6.72
vs TPE:3518: -10.96
Paragon Technologies Co (TPE:3518) 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.
Paragon Technologies Co Return-on-Tangible-Equity Related Terms
Paragon Technologies Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Paragon Technologies 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.
Paragon Technologies Co Return-on-Tangible-Equity Chart
TPE:3518 vs GEV, ETN, PH: Return-on-Tangible-Equity Comparison
For the Specialty Industrial Machinery subindustry, Paragon Technologies 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.
Paragon Technologies Co Return-on-Tangible-Equity vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Paragon Technologies Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Paragon Technologies 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 -18.01% mean?
Paragon Technologies Co (TPE:3518) has a Return-on-Tangible-Equity of -18.01% 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 Paragon Technologies Co and its competitors. According to the industry distribution chart, Paragon Technologies Co ranks #2581 out of 2969 companies in the Industrial Products industry, placing it in the top 86.9%.
Is Paragon Technologies Co's Return-on-Tangible-Equity too high?
Paragon Technologies Co's current Return-on-Tangible-Equity is -18.01%. Based on the distribution chart, Paragon Technologies Co ranks #2581 out of 2969 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Paragon Technologies Co has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Paragon Technologies Co's Return-on-Tangible-Equity compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Paragon Technologies Co ranks #2581 out of 2969 companies for Return-on-Tangible-Equity. This places Paragon Technologies Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 6.72. 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 an Industrial Products company?
The median Return-on-Tangible-Equity among Industrial Products companies is 6.72, based on 2,969 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. 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 Paragon Technologies Co and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Equity is 6.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Paragon Technologies Co's current Return-on-Tangible-Equity is -18.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Paragon Technologies Co (TPE:3518) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.77, compared to a current price of NT$26.70 — trading 35.1% above its estimated fair value. The current Return-on-Tangible-Equity is -18.01%. Paragon Technologies Co's overall GF Score™ is 58/100 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 Paragon Technologies Co (TPE:3518), the current Return-on-Tangible-Equity is -18.01% 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 Paragon Technologies Co (TPE:3518) Overvalued in 2026?
Based on GuruFocus' analysis, Paragon Technologies Co stock appears to be overvalued.
The current stock price of NT$26.70 is trading 35.1% above its estimated GF Value™ of NT$19.77.
GuruFocus considers Paragon Technologies Co to be Significantly Overvalued.
Key valuation signals for TPE:3518:
Return-on-Tangible-Equity: -18.01%
GF Value™: NT$19.77 vs. price of NT$26.70 (35.1% above fair value)
No single metric tells the full story. See the TPE:3518 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paragon Technologies Co Ltd is engaged in manufacturing EMI, optoelectronic, and optical film, and research, development, manufacturing, processing, and trading of machinery, equipment, and components. The company's reportable segments are as follows: the PVD Coating Products Department and the Silicon Carbide Products Department. The majority of the company's revenue is derived from the PVD Coating Products Department, which generates revenue from the sputter coating of electronic components according to the specifications agreed upon between the customers and the company. Geographically, key revenue for the company is derived from Mainland China and the rest from Taiwan.
58GF Score
Get the complete analysis for TPE:3518
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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