LINE Pay TaiwanTPE:7722 47 Return-on-Tangible-Equity is 3.58% as of Dec. 2025, which is 46% below its 10-year median of 6.57. GuruFocus rates TPE:7722 with a GF Score™ of 47/100. The stock has 4 warning signs investors should review. Among 2,476 Software companies, LINE Pay Taiwan ranks worse than 58.04% 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. LINE Pay Taiwan's annualized net income for the quarter that ended in Dec. 2025 was NT$382 Mil. LINE Pay Taiwan's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$10,681 Mil. Therefore, LINE Pay Taiwan's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 3.58%.
The historical rank and industry rank for LINE Pay Taiwan's Return-on-Tangible-Equity or its related term are showing as below:
TPE:7722'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -6.53 Med: 6.57 Max: 9.42
Current: 4.84
During the past 7 years, LINE Pay Taiwan's highest Return-on-Tangible-Equity was 9.42%. The lowest was -6.53%. And the median was 6.57%.
TPE:7722's Return-on-Tangible-Equity is ranked worse than 58.04% of 2476
companies
in the Software industry
Industry Median: 8.82
vs TPE:7722: 4.84
LINE Pay Taiwan (TPE:7722) 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.
LINE Pay Taiwan Return-on-Tangible-Equity Related Terms
LINE Pay Taiwan Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for LINE Pay Taiwan'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.
TPE:7722 vs MSFT, ORCL, PLTR: Return-on-Tangible-Equity Comparison
For the Software - Infrastructure subindustry, LINE Pay Taiwan'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.
LINE Pay Taiwan Return-on-Tangible-Equity vs Software Industry
For the Software industry and Technology sector, LINE Pay Taiwan's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where LINE Pay Taiwan's Return-on-Tangible-Equity falls into.
* 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 3.58% mean?
LINE Pay Taiwan (TPE:7722) has a Return-on-Tangible-Equity of 3.58% 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 LINE Pay Taiwan and its competitors. This is 46% below median its historical median of 6.57. According to the industry distribution chart, LINE Pay Taiwan ranks #1437 out of 2476 companies in the Software industry, placing it in the top 58%.
Is LINE Pay Taiwan's Return-on-Tangible-Equity too high?
LINE Pay Taiwan's current Return-on-Tangible-Equity of 3.58% is 46% below median its 10-year median of 6.57. The Software industry median Return-on-Tangible-Equity is 8.82. LINE Pay Taiwan's value of 3.58% is 59.4% below this industry median. Based on the distribution chart, LINE Pay Taiwan ranks #1437 out of 2476 companies in the Software industry, which is below the industry midpoint. Overall, LINE Pay Taiwan has a GF Score™ of 47/100, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's Return-on-Tangible-Equity compare to MSFT and ORCL?
According to the Software industry distribution chart, LINE Pay Taiwan ranks #1437 out of 2476 companies for Return-on-Tangible-Equity. This places LINE Pay Taiwan in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.82. LINE Pay Taiwan's value of 3.58% is 59.4% below this benchmark. While the company's 10-year median is 6.57 vs. the industry median of 8.82, LINE Pay Taiwan has consistently been below 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 Software company?
The median Return-on-Tangible-Equity among Software companies is 8.82, based on 2,476 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. LINE Pay Taiwan's current Return-on-Tangible-Equity of 3.58% is 59.4% below 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 LINE Pay Taiwan and its competitors. For the Software industry, the median Return-on-Tangible-Equity is 8.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINE Pay Taiwan's current Return-on-Tangible-Equity is 3.58%, which is 46% below median its own 10-year median of 6.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
LINE Pay Taiwan (TPE:7722) has a current Return-on-Tangible-Equity of 3.58%. The current Return-on-Tangible-Equity is 3.58%, which is 46% below median its 10-year median of 6.57 and 59.4% below the Software industry median of 8.82. LINE Pay Taiwan's overall GF Score™ is 47/100 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 LINE Pay Taiwan (TPE:7722), the current Return-on-Tangible-Equity is 3.58% 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.
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
47GF Score
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