Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Yummy Town (Cayman) Holdings's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$-201.8 Mil.
Yummy Town (Cayman) Holdings's average Total Assets over the quarter that ended in Dec. 2025 was NT$660.4 Mil. Therefore, Yummy Town (Cayman) Holdings's annualized ROA % for the quarter that ended in Dec. 2025 was -30.56%.
The historical rank and industry rank for Yummy Town (Cayman) Holdings's ROA % or its related term are showing as below:
ROCO:2726'
s ROA % Range Over the Past 10 Years
Min: -25.43 Med: 4.65 Max: 13.12
Current: -14.2
During the past 13 years, Yummy Town (Cayman) Holdings's highest ROA % was 13.12%. The lowest was -25.43%. And the median was 4.65%.
ROCO:2726's ROA % is ranked worse than 91.76% of 364
companies
in the Restaurants industry
Industry Median: 2.235
vs ROCO:2726: -14.20
Yummy Town (Cayman) Holdings (ROCO:2726) ROA % Explanation
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data.
* 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.
Be Aware
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
Yummy Town (Cayman) Holdings ROA % Related Terms
Yummy Town (Cayman) Holdings ROA % Historical Data
* 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.
For the Restaurants subindustry, Yummy Town (Cayman) Holdings's ROA %, along with its competitors' market caps and ROA % 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.
Yummy Town (Cayman) Holdings ROA % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Yummy Town (Cayman) Holdings's ROA % distribution charts can be found below:
* The bar in red indicates where Yummy Town (Cayman) Holdings's ROA % 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 ROA %, the net income of the last fiscal year and the average total assets 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.
ROA % is displayed in the 30-year financial page.
Yummy Town (Cayman) Holdings (ROCO:2726) has a ROA % of -30.56% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Yummy Town (Cayman) Holdings and its competitors. According to the industry distribution chart, Yummy Town (Cayman) Holdings ranks #334 out of 364 companies in the Restaurants industry, placing it in the top 91.8%.
Is Yummy Town (Cayman) Holdings' ROA % too high?
Yummy Town (Cayman) Holdings' current ROA % is -30.56%. Based on the distribution chart, Yummy Town (Cayman) Holdings ranks #334 out of 364 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Yummy Town (Cayman) Holdings has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Yummy Town (Cayman) Holdings' ROA % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Yummy Town (Cayman) Holdings ranks #334 out of 364 companies for ROA %. This places Yummy Town (Cayman) Holdings in the lower half of its industry. The industry median ROA % is 2.24. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for a Restaurants company?
The median ROA % among Restaurants companies is 2.24, based on 364 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Yummy Town (Cayman) Holdings and its competitors. For the Restaurants industry, the median ROA % is 2.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yummy Town (Cayman) Holdings's current ROA % is -30.56%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yummy Town (Cayman) Holdings stock overvalued right now?
Based on GuruFocus' analysis, Yummy Town (Cayman) Holdings (ROCO:2726) is currently considered Possible Value Trap. The stock's GF Value™ is NT$18.22, compared to a current price of NT$8.66 — trading 52.5% below its estimated fair value. The current ROA % is -30.56%. Yummy Town (Cayman) Holdings' overall GF Score™ is 51/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For Yummy Town (Cayman) Holdings (ROCO:2726), the current ROA % is -30.56% 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 Yummy Town (Cayman) Holdings (ROCO:2726) Overvalued in 2026?
Based on GuruFocus' analysis, Yummy Town (Cayman) Holdings stock appears to be undervalued.
The current stock price of NT$8.66 is trading 52.5% below its estimated GF Value™ of NT$18.22.
GuruFocus considers Yummy Town (Cayman) Holdings to be Possible Value Trap.
Key valuation signals for ROCO:2726:
ROA %: -30.56%
GF Value™: NT$18.22 vs. price of NT$8.66 (52.5% below fair value)
No single metric tells the full story. See the ROCO:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yummy Town (Cayman) Holdings Corporation is an investment holding company. The company and its subsidiaries are mainly engaged in the catering business and the collection of franchise fees and royalties. The company operates in two segments namely Catering, and Trade. The maximum revenue is from the Catering segment.
51GF Score
Get the complete analysis for ROCO:2726
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:2726 has been successfully added to your 
