Heran Co (TPE:5283) Return-on-Tangible-Equity: 10.40% (As of Dec. 2025) — 51% Below Median

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TPE:5283 Heran Co Ltd TPE:5283
72 GF Score
Price NT$53.30
GF Value NT$90.59
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Heran Co Return-on-Tangible-Equity?

Heran Co TPE:5283 72 Return-on-Tangible-Equity is 10.40% as of Dec. 2025, which is 51% below its 10-year median of 21.20. GuruFocus rates TPE:5283 with a GF Score™ of 72/100 and a GF Value™ of NT$90.59 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 2,387 Hardware companies, Heran Co ranks better than 69.33% 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. Heran Co's annualized net income for the quarter that ended in Dec. 2025 was NT$491 Mil. Heran Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$4,719 Mil. Therefore, Heran Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 10.40%.

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

TPE:5283' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 10.83   Med: 21.2   Max: 33.35
Current: 10.91

During the past 13 years, Heran Co's highest Return-on-Tangible-Equity was 33.35%. The lowest was 10.83%. And the median was 21.20%.

TPE:5283's Return-on-Tangible-Equity is ranked better than
69.33% of 2387 companies
in the Hardware industry
Industry Median: 5.28 vs TPE:5283: 10.91

Heran Co  (TPE:5283) 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.


Heran Co Return-on-Tangible-Equity Related Terms


Heran Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Heran 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.

Heran Co Return-on-Tangible-Equity Chart

Heran 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 19.81 18.12 13.57 10.97 10.83

Heran 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 6.59 -1.05 17.11 16.84 10.40

TPE:5283 vs AAPL: Return-on-Tangible-Equity Comparison

For the Consumer Electronics subindustry, Heran 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.


Heran Co Return-on-Tangible-Equity vs Hardware Industry

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

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


TPE:5283
72GF Score
Heran Co Ltd TPE:5283
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Heran Co Return-on-Tangible-Equity Calculation

Heran 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 )
=493.119/( (4338.771+4770.04 )/ 2 )
=493.119/4554.4055
=10.83 %

Heran 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 )
=490.912/( (4667.185+4770.04)/ 2 )
=490.912/4718.6125
=10.40 %

* 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 10.40% mean?
Heran Co (TPE:5283) has a Return-on-Tangible-Equity of 10.40% 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 Heran Co and its competitors. This is 51% below median its historical median of 21.20. Over the past decade, Heran Co's Return-on-Tangible-Equity has ranged from 10.83 to 33.35. According to the industry distribution chart, Heran Co ranks #732 out of 2387 companies in the Hardware industry, placing it in the top 30.7%.
Is Heran Co's Return-on-Tangible-Equity too high?
Heran Co's current Return-on-Tangible-Equity of 10.40% is 51% below median its 10-year median of 21.20. Over the past 10 years, this metric has ranged from a low of 10.83 to a high of 33.35. The Hardware industry median Return-on-Tangible-Equity is 5.28. Heran Co's value of 10.40% is 97% above this industry median. Based on the distribution chart, Heran Co ranks #732 out of 2387 companies in the Hardware industry, which is above the industry midpoint. Overall, Heran Co has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Heran Co's Return-on-Tangible-Equity compare to AAPL?
According to the Hardware industry distribution chart, Heran Co ranks #732 out of 2387 companies for Return-on-Tangible-Equity. This puts Heran Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.28. Heran Co's value of 10.40% is 97% above this benchmark. Historically, Heran Co's own Return-on-Tangible-Equity has ranged from 10.83 to 33.35 over the past decade. While the company's 10-year median is 21.20 vs. the industry median of 5.28, Heran 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 2,387 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. Heran Co's current Return-on-Tangible-Equity of 10.40% is 97% 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 Heran 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. Heran Co's current Return-on-Tangible-Equity is 10.40%, which is 51% below median its own 10-year median of 21.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Heran Co stock overvalued right now?
Based on GuruFocus' analysis, Heran Co (TPE:5283) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$90.59, compared to a current price of NT$53.30 — trading 41.2% below its estimated fair value. The current Return-on-Tangible-Equity is 10.40%, which is 51% below median its 10-year median of 21.20 and 97% above the Hardware industry median of 5.28. Heran Co's overall GF Score™ is 72/100 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 Heran Co (TPE:5283), the current Return-on-Tangible-Equity is 10.40% 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 Heran Co (TPE:5283) Overvalued in 2026?

Based on GuruFocus' analysis, Heran Co stock appears to be undervalued. The current stock price of NT$53.30 is trading 41.2% below its estimated GF Value™ of NT$90.59. GuruFocus considers Heran Co to be Significantly Undervalued.

Key valuation signals for TPE:5283:

  • Return-on-Tangible-Equity: 10.40% (51% below median its 10-year median of 21.20)
  • GF Value™: NT$90.59 vs. price of NT$53.30 (41.2% below fair value)
  • GF Score™: 72/100 with 5 warning signs
  • Industry Position: 97% above the Hardware median (#732 of 2387)

No single metric tells the full story. See the TPE:5283 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Heran Co Business Description

Address No. 289, Wenhe Road, 9th Floor, Guishan District, Taoyuan, TWN, 333001
Heran Co Ltd manufactures LCD monitors, sells electrical appliances and electronic materials, and fixes electrical products. Its product portfolio includes air conditioners, liquid crystal, washing machines, refrigerators, freezers, and Small household appliances. Its segment includes the Home Appliances business engaged in selling and manufacturing LCD monitors, air conditioners, and home appliances Home appliances and electronic products are sold to TV Home Shopping merchants, 3C retailers, distributors, and other customers, and the Other business engaged in other activities.
72GF Score

Get the complete analysis for TPE:5283

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

NT$53.30
Price
NT$90.59
GF Value