Bora Pharmaceuticals Co (TPE:6472) Return-on-Tangible-Equity: 16.05% (As of Dec. 2025) — 54% Below Median


TPE:6472 Bora Pharmaceuticals Co Ltd TPE:6472
87 GF Score
Price NT$426.00
GF Value NT$719.77
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Bora Pharmaceuticals Co Return-on-Tangible-Equity?

Bora Pharmaceuticals Co TPE:6472 87 Return-on-Tangible-Equity is 16.05% as of Dec. 2025, which is 54% below its 10-year median of 34.86. GuruFocus rates TPE:6472 with a GF Score™ of 87/100 and a GF Value™ of NT$719.77 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 901 Drug Manufacturers companies, Bora Pharmaceuticals Co ranks better than 90.12% 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. Bora Pharmaceuticals Co's annualized net income for the quarter that ended in Dec. 2025 was NT$1,327 Mil. Bora Pharmaceuticals Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$8,270 Mil. Therefore, Bora Pharmaceuticals Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 16.05%.

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

TPE:6472' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 2.58   Med: 34.86   Max: 104.66
Current: 43.65

During the past 13 years, Bora Pharmaceuticals Co's highest Return-on-Tangible-Equity was 104.66%. The lowest was 2.58%. And the median was 34.86%.

TPE:6472's Return-on-Tangible-Equity is ranked better than
90.12% of 901 companies
in the Drug Manufacturers industry
Industry Median: 7.9 vs TPE:6472: 43.65

Bora Pharmaceuticals Co  (TPE:6472) 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.


Bora Pharmaceuticals Co Return-on-Tangible-Equity Related Terms


Bora Pharmaceuticals Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals 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.

Bora Pharmaceuticals Co Return-on-Tangible-Equity Chart

Bora Pharmaceuticals 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 27.56 51.91 104.66 89.07 41.47

Bora Pharmaceuticals 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 24.45 94.69 39.88 38.42 16.05

TPE:6472 vs ZTS, UTHR: Return-on-Tangible-Equity Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.


Bora Pharmaceuticals Co Return-on-Tangible-Equity vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Return-on-Tangible-Equity distribution charts can be found below:

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


TPE:6472
87GF Score
Bora Pharmaceuticals Co Ltd TPE:6472
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co Return-on-Tangible-Equity Calculation

Bora Pharmaceuticals 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 )
=2981.311/( (5240.655+9136.933 )/ 2 )
=2981.311/7188.794
=41.47 %

Bora Pharmaceuticals 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 )
=1327.036/( (7403.684+9136.933)/ 2 )
=1327.036/8270.3085
=16.05 %

* 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 16.05% mean?
Bora Pharmaceuticals Co (TPE:6472) has a Return-on-Tangible-Equity of 16.05% 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 Bora Pharmaceuticals Co and its competitors. This is 54% below median its historical median of 34.86. Over the past decade, Bora Pharmaceuticals Co's Return-on-Tangible-Equity has ranged from 2.58 to 104.66. According to the industry distribution chart, Bora Pharmaceuticals Co ranks #89 out of 901 companies in the Drug Manufacturers industry, placing it in the top 9.9%.
Is Bora Pharmaceuticals Co's Return-on-Tangible-Equity too high?
Bora Pharmaceuticals Co's current Return-on-Tangible-Equity of 16.05% is 54% below median its 10-year median of 34.86. Over the past 10 years, this metric has ranged from a low of 2.58 to a high of 104.66. The Drug Manufacturers industry median Return-on-Tangible-Equity is 7.90. Bora Pharmaceuticals Co's value of 16.05% is 103.2% above this industry median. Based on the distribution chart, Bora Pharmaceuticals Co ranks #89 out of 901 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Bora Pharmaceuticals Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Return-on-Tangible-Equity compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Bora Pharmaceuticals Co ranks #89 out of 901 companies for Return-on-Tangible-Equity. This places Bora Pharmaceuticals Co in the top 10% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.90. Bora Pharmaceuticals Co's value of 16.05% is 103.2% above this benchmark. Historically, Bora Pharmaceuticals Co's own Return-on-Tangible-Equity has ranged from 2.58 to 104.66 over the past decade. While the company's 10-year median is 34.86 vs. the industry median of 7.90, Bora Pharmaceuticals 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 Drug Manufacturers company?
The median Return-on-Tangible-Equity among Drug Manufacturers companies is 7.90, based on 901 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. Bora Pharmaceuticals Co's current Return-on-Tangible-Equity of 16.05% is 103.2% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Equity is 7.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current Return-on-Tangible-Equity is 16.05%, which is 54% below median its own 10-year median of 34.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (TPE:6472) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$719.77, compared to a current price of NT$426.00 — trading 40.8% below its estimated fair value. The current Return-on-Tangible-Equity is 16.05%, which is 54% below median its 10-year median of 34.86 and 103.2% above the Drug Manufacturers industry median of 7.90. Bora Pharmaceuticals Co's overall GF Score™ is 87/100 with 4 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 Bora Pharmaceuticals Co (TPE:6472), the current Return-on-Tangible-Equity is 16.05% 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 Bora Pharmaceuticals Co (TPE:6472) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of NT$426.00 is trading 40.8% below its estimated GF Value™ of NT$719.77. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for TPE:6472:

  • Return-on-Tangible-Equity: 16.05% (54% below median its 10-year median of 34.86)
  • GF Value™: NT$719.77 vs. price of NT$426.00 (40.8% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 103.2% above the Drug Manufacturers median (#89 of 901)

No single metric tells the full story. See the TPE:6472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bora Pharmaceuticals Co Business Description

Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
87GF Score

Get the complete analysis for TPE:6472

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

NT$426.00
Price
NT$719.77
GF Value