Power Wind Health Industry (TPE:8462) Return-on-Tangible-Equity: 40.32% (As of Dec. 2025) — 101% Above Median

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TPE:8462 Power Wind Health Industry Inc TPE:8462
86 GF Score
Price NT$156.50
GF Value NT$176.75
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Power Wind Health Industry Return-on-Tangible-Equity?

Power Wind Health Industry TPE:8462 -2.19% 86 Return-on-Tangible-Equity is 40.32% as of Dec. 2025, which is 101% above its 10-year median of 20.04. GuruFocus rates TPE:8462 with a GF Score™ of 86/100 and a GF Value™ of NT$176.75 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 794 Travel & Leisure companies, Power Wind Health Industry ranks better than 79.6% 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. Power Wind Health Industry's annualized net income for the quarter that ended in Dec. 2025 was NT$881 Mil. Power Wind Health Industry's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$2,184 Mil. Therefore, Power Wind Health Industry's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 40.32%.

The historical rank and industry rank for Power Wind Health Industry's Return-on-Tangible-Equity or its related term are showing as below:

TPE:8462' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -7.6   Med: 20.04   Max: 32.31
Current: 32.31

During the past 13 years, Power Wind Health Industry's highest Return-on-Tangible-Equity was 32.31%. The lowest was -7.60%. And the median was 20.04%.

TPE:8462's Return-on-Tangible-Equity is ranked better than
79.6% of 794 companies
in the Travel & Leisure industry
Industry Median: 7.7 vs TPE:8462: 32.31

Power Wind Health Industry  (TPE:8462) 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.


Power Wind Health Industry Return-on-Tangible-Equity Related Terms


Power Wind Health Industry Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Power Wind Health Industry'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.

Power Wind Health Industry Return-on-Tangible-Equity Chart

Power Wind Health Industry 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 -7.60 4.33 6.65 20.13 31.31

Power Wind Health Industry 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 28.97 24.11 31.33 33.87 40.32

TPE:8462 vs AS, HAS, LTH: Return-on-Tangible-Equity Comparison

For the Leisure subindustry, Power Wind Health Industry'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.


Power Wind Health Industry Return-on-Tangible-Equity vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Power Wind Health Industry's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Power Wind Health Industry's Return-on-Tangible-Equity falls into.


TPE:8462
86GF Score
Power Wind Health Industry Inc TPE:8462
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Power Wind Health Industry Return-on-Tangible-Equity Calculation

Power Wind Health Industry'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 )
=666.002/( (1959.409+2295.39 )/ 2 )
=666.002/2127.3995
=31.31 %

Power Wind Health Industry'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 )
=880.86/( (2073.417+2295.39)/ 2 )
=880.86/2184.4035
=40.32 %

* 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 40.32% mean?
Power Wind Health Industry (TPE:8462) has a Return-on-Tangible-Equity of 40.32% 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 Power Wind Health Industry and its competitors. This is 101% above median its historical median of 20.04. According to the industry distribution chart, Power Wind Health Industry ranks #162 out of 794 companies in the Travel & Leisure industry, placing it in the top 20.4%.
Is Power Wind Health Industry's Return-on-Tangible-Equity too high?
Power Wind Health Industry's current Return-on-Tangible-Equity of 40.32% is 101% above median its 10-year median of 20.04. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.70. Power Wind Health Industry's value of 40.32% is 423.6% above this industry median. Based on the distribution chart, Power Wind Health Industry ranks #162 out of 794 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Power Wind Health Industry has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Power Wind Health Industry's Return-on-Tangible-Equity compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Power Wind Health Industry ranks #162 out of 794 companies for Return-on-Tangible-Equity. This places Power Wind Health Industry in the top 20% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.70. Power Wind Health Industry's value of 40.32% is 423.6% above this benchmark. While the company's 10-year median is 20.04 vs. the industry median of 7.70, Power Wind Health Industry 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 Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.70, based on 794 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. Power Wind Health Industry's current Return-on-Tangible-Equity of 40.32% is 423.6% 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 Power Wind Health Industry and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Power Wind Health Industry's current Return-on-Tangible-Equity is 40.32%, which is 101% above median its own 10-year median of 20.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Power Wind Health Industry stock overvalued right now?
Based on GuruFocus' analysis, Power Wind Health Industry (TPE:8462) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$176.75, compared to a current price of NT$156.50 — trading 11.5% below its estimated fair value. The current Return-on-Tangible-Equity is 40.32%, which is 101% above median its 10-year median of 20.04 and 423.6% above the Travel & Leisure industry median of 7.70. Power Wind Health Industry's overall GF Score™ is 86/100 with 3 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 Power Wind Health Industry (TPE:8462), the current Return-on-Tangible-Equity is 40.32% 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 Power Wind Health Industry (TPE:8462) Overvalued in 2026?

Based on GuruFocus' analysis, Power Wind Health Industry stock appears to be undervalued. The current stock price of NT$156.50 is trading 11.5% below its estimated GF Value™ of NT$176.75. GuruFocus considers Power Wind Health Industry to be Modestly Undervalued.

Key valuation signals for TPE:8462:

  • Return-on-Tangible-Equity: 40.32% (101% above median its 10-year median of 20.04)
  • GF Value™: NT$176.75 vs. price of NT$156.50 (11.5% below fair value)
  • GF Score™: 86/100 with 3 warning signs
  • Industry Position: 423.6% above the Travel & Leisure median (#162 of 794)

No single metric tells the full story. See the TPE:8462 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Power Wind Health Industry Business Description

Address 813 No. 238, Bo-ai 4th Road, Zuoying District, Kaohsiung, TWN, 813
Power Wind Health Industry Inc is engaged in the business of membership-based fitness center chains, recreational sports venues and other sports services. The company is engaged in the business of recreational sports and fitness centers and services it provides are all related to recreational sports and fitness which is considered as a single operating department.
86GF Score

Get the complete analysis for TPE:8462

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

NT$156.50
Price
NT$176.75
GF Value