X-Legend Entertainment Co (TPE:4994) Return-on-Tangible-Equity: 6.48% (As of Dec. 2025) — 34% Below Median

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TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
73 GF Score
Price NT$89.30
GF Value NT$71.08
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is X-Legend Entertainment Co Return-on-Tangible-Equity?

X-Legend Entertainment Co TPE:4994 -0.56% 73 Return-on-Tangible-Equity is 6.48% as of Dec. 2025, which is 34% below its 10-year median of 9.82. GuruFocus rates TPE:4994 with a GF Score™ of 73/100 and a GF Value™ of NT$71.08 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 490 Interactive Media companies, X-Legend Entertainment Co ranks better than 60.41% 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. X-Legend Entertainment Co's annualized net income for the quarter that ended in Dec. 2025 was NT$65 Mil. X-Legend Entertainment Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$1,010 Mil. Therefore, X-Legend Entertainment Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 6.48%.

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

TPE:4994' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -25.6   Med: 9.82   Max: 40.85
Current: 11.83

During the past 13 years, X-Legend Entertainment Co's highest Return-on-Tangible-Equity was 40.85%. The lowest was -25.60%. And the median was 9.82%.

TPE:4994's Return-on-Tangible-Equity is ranked better than
60.41% of 490 companies
in the Interactive Media industry
Industry Median: 5.775 vs TPE:4994: 11.83

X-Legend Entertainment Co  (TPE:4994) 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.


X-Legend Entertainment Co Return-on-Tangible-Equity Related Terms


X-Legend Entertainment Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Return-on-Tangible-Equity Chart

X-Legend Entertainment 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 8.04 3.38 11.69 26.62 11.59

X-Legend Entertainment 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 24.05 17.51 9.45 13.12 6.48

TPE:4994 vs NTES, EA, TTWO: Return-on-Tangible-Equity Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Return-on-Tangible-Equity vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where X-Legend Entertainment Co's Return-on-Tangible-Equity falls into.


TPE:4994
73GF Score
X-Legend Entertainment Co Ltd TPE:4994
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

X-Legend Entertainment Co Return-on-Tangible-Equity Calculation

X-Legend Entertainment 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 )
=129.794/( (1220.277+1018.978 )/ 2 )
=129.794/1119.6275
=11.59 %

X-Legend Entertainment 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 )
=65.404/( (1001.185+1018.978)/ 2 )
=65.404/1010.0815
=6.48 %

* 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 6.48% mean?
X-Legend Entertainment Co (TPE:4994) has a Return-on-Tangible-Equity of 6.48% 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 X-Legend Entertainment Co and its competitors. This is 34% below median its historical median of 9.82. According to the industry distribution chart, X-Legend Entertainment Co ranks #194 out of 490 companies in the Interactive Media industry, placing it in the top 39.6%.
Is X-Legend Entertainment Co's Return-on-Tangible-Equity too high?
X-Legend Entertainment Co's current Return-on-Tangible-Equity of 6.48% is 34% below median its 10-year median of 9.82. The Interactive Media industry median Return-on-Tangible-Equity is 5.78. X-Legend Entertainment Co's value of 6.48% is 12.2% above this industry median. Based on the distribution chart, X-Legend Entertainment Co ranks #194 out of 490 companies in the Interactive Media industry, which is above the industry midpoint. Overall, X-Legend Entertainment Co has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Return-on-Tangible-Equity compare to NTES and EA?
According to the Interactive Media industry distribution chart, X-Legend Entertainment Co ranks #194 out of 490 companies for Return-on-Tangible-Equity. This puts X-Legend Entertainment Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.78. X-Legend Entertainment Co's value of 6.48% is 12.2% above this benchmark. While the company's 10-year median is 9.82 vs. the industry median of 5.78, X-Legend Entertainment 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 an Interactive Media company?
The median Return-on-Tangible-Equity among Interactive Media companies is 5.78, based on 490 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. X-Legend Entertainment Co's current Return-on-Tangible-Equity of 6.48% is 12.2% 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 X-Legend Entertainment Co and its competitors. For the Interactive Media industry, the median Return-on-Tangible-Equity is 5.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. X-Legend Entertainment Co's current Return-on-Tangible-Equity is 6.48%, which is 34% below median its own 10-year median of 9.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$71.08, compared to a current price of NT$89.30 — trading 25.6% above its estimated fair value. The current Return-on-Tangible-Equity is 6.48%, which is 34% below median its 10-year median of 9.82 and 12.2% above the Interactive Media industry median of 5.78. X-Legend Entertainment Co's overall GF Score™ is 73/100 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 X-Legend Entertainment Co (TPE:4994), the current Return-on-Tangible-Equity is 6.48% 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$89.30 is trading 25.6% above its estimated GF Value™ of NT$71.08. GuruFocus considers X-Legend Entertainment Co to be Modestly Overvalued.

Key valuation signals for TPE:4994:

  • Return-on-Tangible-Equity: 6.48% (34% below median its 10-year median of 9.82)
  • GF Value™: NT$71.08 vs. price of NT$89.30 (25.6% above fair value)
  • GF Score™: 73/100 with 5 warning signs
  • Industry Position: 12.2% above the Interactive Media median (#194 of 490)

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
73GF Score

Get the complete analysis for TPE:4994

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

NT$89.30
Price
NT$71.08
GF Value