FocalTech Systems Co (TPE:3545) Return-on-Tangible-Equity: -62.38% (As of Dec. 2025)


TPE:3545 FocalTech Systems Co Ltd TPE:3545
75 GF Score
Price NT$57.10
GF Value NT$67.98
Valuation Modestly Undervalued
! 5 Warning Signs
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What is FocalTech Systems Co Return-on-Tangible-Equity?

FocalTech Systems Co TPE:3545 -0.35% 75 Return-on-Tangible-Equity is -62.38% as of Dec. 2025. GuruFocus rates TPE:3545 with a GF Score™ of 75/100 and a GF Value™ of NT$67.98 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 984 Semiconductors companies, FocalTech Systems Co ranks worse than 80.49% 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. FocalTech Systems Co's annualized net income for the quarter that ended in Dec. 2025 was NT$-5,283 Mil. FocalTech Systems Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$8,470 Mil. Therefore, FocalTech Systems Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -62.38%.

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

TPE:3545' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -35.16   Med: 0.79   Max: 64.85
Current: -11.56

During the past 13 years, FocalTech Systems Co's highest Return-on-Tangible-Equity was 64.85%. The lowest was -35.16%. And the median was 0.79%.

TPE:3545's Return-on-Tangible-Equity is ranked worse than
80.49% of 984 companies
in the Semiconductors industry
Industry Median: 5.24 vs TPE:3545: -11.56

FocalTech Systems Co  (TPE:3545) 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.


FocalTech Systems Co Return-on-Tangible-Equity Related Terms


FocalTech Systems Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for FocalTech Systems 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.

FocalTech Systems Co Return-on-Tangible-Equity Chart

FocalTech Systems Co 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 64.85 -19.24 4.67 6.88 -11.51

FocalTech Systems Co 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 8.54 7.72 3.57 3.96 -62.38

TPE:3545 vs NVDA, AVGO, MU: Return-on-Tangible-Equity Comparison

For the Semiconductors subindustry, FocalTech Systems 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.


FocalTech Systems Co Return-on-Tangible-Equity vs Semiconductors Industry

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

* The bar in red indicates where FocalTech Systems Co's Return-on-Tangible-Equity falls into.


TPE:3545
75GF Score
FocalTech Systems Co Ltd TPE:3545
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

FocalTech Systems Co Return-on-Tangible-Equity Calculation

FocalTech Systems Co'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 )
=-990.601/( (8730.602+8487.143 )/ 2 )
=-990.601/8608.8725
=-11.51 %

FocalTech Systems Co'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 )
=-5283.492/( (8453.746+8487.143)/ 2 )
=-5283.492/8470.4445
=-62.38 %

* 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 -62.38% mean?
FocalTech Systems Co (TPE:3545) has a Return-on-Tangible-Equity of -62.38% 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 FocalTech Systems Co and its competitors. According to the industry distribution chart, FocalTech Systems Co ranks #792 out of 984 companies in the Semiconductors industry, placing it in the top 80.5%.
Is FocalTech Systems Co's Return-on-Tangible-Equity too high?
FocalTech Systems Co's current Return-on-Tangible-Equity is -62.38%. Based on the distribution chart, FocalTech Systems Co ranks #792 out of 984 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, FocalTech Systems Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does FocalTech Systems Co's Return-on-Tangible-Equity compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, FocalTech Systems Co ranks #792 out of 984 companies for Return-on-Tangible-Equity. This places FocalTech Systems Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.24. 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. 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 FocalTech Systems Co 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. FocalTech Systems Co's current Return-on-Tangible-Equity is -62.38%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FocalTech Systems Co stock overvalued right now?
Based on GuruFocus' analysis, FocalTech Systems Co (TPE:3545) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$67.98, compared to a current price of NT$57.10 — trading 16% below its estimated fair value. The current Return-on-Tangible-Equity is -62.38%. FocalTech Systems Co's overall GF Score™ is 75/100 with 5 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 FocalTech Systems Co (TPE:3545), the current Return-on-Tangible-Equity is -62.38% 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 FocalTech Systems Co (TPE:3545) Overvalued in 2026?

Based on GuruFocus' analysis, FocalTech Systems Co stock appears to be undervalued. The current stock price of NT$57.10 is trading 16% below its estimated GF Value™ of NT$67.98. GuruFocus considers FocalTech Systems Co to be Modestly Undervalued.

Key valuation signals for TPE:3545:

  • Return-on-Tangible-Equity: -62.38%
  • GF Value™: NT$67.98 vs. price of NT$57.10 (16% below fair value)
  • GF Score™: 75/100 with 5 warning signs

No single metric tells the full story. See the TPE:3545 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


FocalTech Systems Co Business Description

Address No. 23, Huanke 1st Road, 11th Floor-1, Hsinchu County, Zhubei, TWN, 302047
FocalTech Systems Co Ltd mainly engages in the research, development, design, manufacturing, and sales of Human-Machine Interface solutions, such as Display Driver IC, Touch Control IC and so on. It delivers the complete line-up of capacitive touch panel solutions to accommodate from 1 to 25 inch capacitive touch screen panels that adopts a variety of sensor stack-up structures, processes and materials. It is also engaged in the TFT LCD driver IC business. The company operates the business in one single segment: IC for Human-Machine Interface Solutions. The Group operates in geographical areas China, which derives maximum revenue; Taiwan; and Others.
75GF Score

Get the complete analysis for TPE:3545

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

NT$57.10
Price
NT$67.98
GF Value