Eson Precision Ind Co (TPE:5243) Return-on-Tangible-Equity: 8.72% (As of Dec. 2025) — 11% Above Median


TPE:5243 Eson Precision Ind Co Ltd TPE:5243
80 GF Score
Price NT$97.80
GF Value NT$58.27
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Eson Precision Ind Co Return-on-Tangible-Equity?

Eson Precision Ind Co TPE:5243 80 Return-on-Tangible-Equity is 8.72% as of Dec. 2025, which is 11% above its 10-year median of 7.83. GuruFocus rates TPE:5243 with a GF Score™ of 80/100 and a GF Value™ of NT$58.27 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,379 Hardware companies, Eson Precision Ind Co ranks better than 64.78% 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. Eson Precision Ind Co's annualized net income for the quarter that ended in Dec. 2025 was NT$694 Mil. Eson Precision Ind Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$7,960 Mil. Therefore, Eson Precision Ind Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 8.72%.

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

TPE:5243' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 6.23   Med: 7.83   Max: 12.48
Current: 9.59

During the past 13 years, Eson Precision Ind Co's highest Return-on-Tangible-Equity was 12.48%. The lowest was 6.23%. And the median was 7.83%.

TPE:5243's Return-on-Tangible-Equity is ranked better than
64.78% of 2379 companies
in the Hardware industry
Industry Median: 5.28 vs TPE:5243: 9.59

Eson Precision Ind Co  (TPE:5243) 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.


Eson Precision Ind Co Return-on-Tangible-Equity Related Terms


Eson Precision Ind Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Eson Precision Ind 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.

Eson Precision Ind Co Return-on-Tangible-Equity Chart

Eson Precision Ind 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 7.82 12.48 8.39 7.56 9.37

Eson Precision Ind 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 8.84 8.62 10.38 10.96 8.72

TPE:5243 vs APH, GLW: Return-on-Tangible-Equity Comparison

For the Electronic Components subindustry, Eson Precision Ind 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.


Eson Precision Ind Co Return-on-Tangible-Equity vs Hardware Industry

For the Hardware industry and Technology sector, Eson Precision Ind Co's Return-on-Tangible-Equity distribution charts can be found below:

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


TPE:5243
80GF Score
Eson Precision Ind Co Ltd TPE:5243
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eson Precision Ind Co Return-on-Tangible-Equity Calculation

Eson Precision Ind 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 )
=741.268/( (7622.947+8197.43 )/ 2 )
=741.268/7910.1885
=9.37 %

Eson Precision Ind 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 )
=693.948/( (7721.833+8197.43)/ 2 )
=693.948/7959.6315
=8.72 %

* 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 8.72% mean?
Eson Precision Ind Co (TPE:5243) has a Return-on-Tangible-Equity of 8.72% 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 Eson Precision Ind Co and its competitors. This is 11% above median its historical median of 7.83. Over the past decade, Eson Precision Ind Co's Return-on-Tangible-Equity has ranged from 6.23 to 12.48. According to the industry distribution chart, Eson Precision Ind Co ranks #838 out of 2379 companies in the Hardware industry, placing it in the top 35.2%.
Is Eson Precision Ind Co's Return-on-Tangible-Equity too high?
Eson Precision Ind Co's current Return-on-Tangible-Equity of 8.72% is 11% above median its 10-year median of 7.83. Over the past 10 years, this metric has ranged from a low of 6.23 to a high of 12.48. The Hardware industry median Return-on-Tangible-Equity is 5.28. Eson Precision Ind Co's value of 8.72% is 65.2% above this industry median. Based on the distribution chart, Eson Precision Ind Co ranks #838 out of 2379 companies in the Hardware industry, which is above the industry midpoint. Overall, Eson Precision Ind Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's Return-on-Tangible-Equity compare to APH and GLW?
According to the Hardware industry distribution chart, Eson Precision Ind Co ranks #838 out of 2379 companies for Return-on-Tangible-Equity. This puts Eson Precision Ind Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.28. Eson Precision Ind Co's value of 8.72% is 65.2% above this benchmark. Historically, Eson Precision Ind Co's own Return-on-Tangible-Equity has ranged from 6.23 to 12.48 over the past decade. While the company's 10-year median is 7.83 vs. the industry median of 5.28, Eson Precision Ind 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 Hardware company?
The median Return-on-Tangible-Equity among Hardware companies is 5.28, based on 2,379 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. Eson Precision Ind Co's current Return-on-Tangible-Equity of 8.72% is 65.2% 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 Eson Precision Ind Co and its competitors. For the Hardware industry, the median Return-on-Tangible-Equity is 5.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eson Precision Ind Co's current Return-on-Tangible-Equity is 8.72%, which is 11% above median its own 10-year median of 7.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$58.27, compared to a current price of NT$97.80 — trading 67.8% above its estimated fair value. The current Return-on-Tangible-Equity is 8.72%, which is 11% above median its 10-year median of 7.83 and 65.2% above the Hardware industry median of 5.28. Eson Precision Ind Co's overall GF Score™ is 80/100 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 Eson Precision Ind Co (TPE:5243), the current Return-on-Tangible-Equity is 8.72% 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?

Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued. The current stock price of NT$97.80 is trading 67.8% above its estimated GF Value™ of NT$58.27. GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.

Key valuation signals for TPE:5243:

  • Return-on-Tangible-Equity: 8.72% (11% above median its 10-year median of 7.83)
  • GF Value™: NT$58.27 vs. price of NT$97.80 (67.8% above fair value)
  • GF Score™: 80/100 with 2 warning signs
  • Industry Position: 65.2% above the Hardware median (#838 of 2379)

No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eson Precision Ind Co Business Description

Address Section. 4, Zhongyang Road, 12th Floor-3, No.2, Tucheng District, New Taipei, TWN, 236
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
80GF Score

Get the complete analysis for TPE:5243

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

NT$97.80
Price
NT$58.27
GF Value