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Eslite SpectrumROCO:2926 -2.19%51 ROA % is 0.24% as of Dec. 2025, which is 8% below its 10-year median of 0.26. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.25 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,131 Retail - Cyclical companies, Eslite Spectrum ranks worse than 69.85% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Eslite Spectrum's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$38 Mil.
Eslite Spectrum's average Total Assets over the quarter that ended in Dec. 2025 was NT$16,005 Mil. Therefore, Eslite Spectrum's annualized ROA % for the quarter that ended in Dec. 2025 was 0.24%.
The historical rank and industry rank for Eslite Spectrum's ROA % or its related term are showing as below:
ROCO:2926'
s ROA % Range Over the Past 10 Years
Min: -1.62 Med: 0.26 Max: 8.94
Current: 0.16
During the past 13 years, Eslite Spectrum's highest ROA % was 8.94%. The lowest was -1.62%. And the median was 0.26%.
ROCO:2926's ROA % is ranked worse than 69.85% of 1131
companies
in the Retail - Cyclical industry
Industry Median: 2.73
vs ROCO:2926: 0.16
Eslite Spectrum (ROCO:2926) 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.
Eslite Spectrum ROA % Related Terms
Eslite Spectrum ROA % Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum's ROA % 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.
For the Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum ROA % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's ROA % distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum'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.
Eslite Spectrum (ROCO:2926) has a ROA % of 0.24% 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 Eslite Spectrum and its competitors. This is near median its historical median of 0.26. According to the industry distribution chart, Eslite Spectrum ranks #790 out of 1131 companies in the Retail - Cyclical industry, placing it in the top 69.8%.
Is Eslite Spectrum's ROA % too high?
Eslite Spectrum's current ROA % of 0.24% is near median its 10-year median of 0.26. The Retail - Cyclical industry median ROA % is 2.73. Eslite Spectrum's value of 0.24% is 91.2% below this industry median. Based on the distribution chart, Eslite Spectrum ranks #790 out of 1131 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Eslite Spectrum 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 Eslite Spectrum's ROA % compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #790 out of 1131 companies for ROA %. This places Eslite Spectrum in the lower half of its industry. The industry median ROA % is 2.73. Eslite Spectrum's value of 0.24% is 91.2% below this benchmark. While the company's 10-year median is 0.26 vs. the industry median of 2.73, Eslite Spectrum 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 ROA % for a Retail - Cyclical company?
The median ROA % among Retail - Cyclical companies is 2.73, based on 1,131 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. Eslite Spectrum's current ROA % of 0.24% is 91.2% 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 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median ROA % is 2.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current ROA % is 0.24%, which is near median its own 10-year median of 0.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.25, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current ROA % is 0.24%, which is near median its 10-year median of 0.26 and 91.2% below the Retail - Cyclical industry median of 2.73. Eslite Spectrum's overall GF Score™ is 51/100 with 5 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 Eslite Spectrum (ROCO:2926), the current ROA % is 0.24% 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.25.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
ROA %: 0.24% (near median its 10-year median of 0.26)
GF Value™: NT$59.25 vs. price of NT$31.30 (47.2% below fair value)
Industry Position: 91.2% below the Retail - Cyclical median (#790 of 1131)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
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