LFA Co (ROCO:3226) ROA %: 6.11% (As of Dec. 2025) — 56% Below Median


ROCO:3226 LFA Co Ltd ROCO:3226
71 GF Score
Price NT$46.10
GF Value NT$37.80
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is LFA Co ROA %?

LFA Co ROCO:3226 +0.44% 71 ROA % is 6.11% as of Dec. 2025, which is 56% below its 10-year median of 14.02. GuruFocus rates ROCO:3226 with a GF Score™ of 71/100 and a GF Value™ of NT$37.80 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 3,074 Industrial Products companies, LFA Co ranks worse than 70.07% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. LFA Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$152 Mil. LFA Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$2,484 Mil. Therefore, LFA Co's annualized ROA % for the quarter that ended in Dec. 2025 was 6.11%.

The historical rank and industry rank for LFA Co's ROA % or its related term are showing as below:

ROCO:3226' s ROA % Range Over the Past 10 Years
Min: 0.61   Med: 14.02   Max: 19.65
Current: 0.61

During the past 13 years, LFA Co's highest ROA % was 19.65%. The lowest was 0.61%. And the median was 14.02%.

ROCO:3226's ROA % is ranked worse than
70.07% of 3074 companies
in the Industrial Products industry
Industry Median: 3.02 vs ROCO:3226: 0.61

LFA Co  (ROCO:3226) 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 bank’s 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:

ROA %(Q: Dec. 2025 )
=Net Income/Total Assets
=151.824/2484.1345
=(Net Income / Revenue)*(Revenue / Total Assets)
=(151.824 / 1321.14)*(1321.14 / 2484.1345)
=Net Margin %*Asset Turnover
=11.49 %*0.5318
=6.11 %

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.


LFA Co ROA % Related Terms


LFA Co ROA % Historical Data

* Premium members only.

The historical data trend for LFA Co'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.

LFA Co ROA % Chart

LFA Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.51 14.42 11.32 14.43 0.62

LFA Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROA % 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 12.65 11.62 -14.45 -0.44 6.11

ROCO:3226 vs VRT, BE: ROA % Comparison

For the Electrical Equipment & Parts subindustry, LFA Co'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.


LFA Co ROA % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, LFA Co's ROA % distribution charts can be found below:

* The bar in red indicates where LFA Co's ROA % falls into.


ROCO:3226
71GF Score
LFA Co Ltd ROCO:3226
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LFA Co ROA % Calculation

LFA Co's annualized ROA % for the fiscal year that ended in Dec. 2025 is calculated as:

ROA %=Net Income (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=15.777/( (2597.19+2478.846)/ 2 )
=15.777/2538.018
=0.62 %

LFA Co's annualized ROA % for the quarter that ended in Dec. 2025 is calculated as:

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Sep. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=151.824/( (2489.423+2478.846)/ 2 )
=151.824/2484.1345
=6.11 %

* 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.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 6.11% mean?
LFA Co (ROCO:3226) has a ROA % of 6.11% 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 LFA Co and its competitors. This is 56% below median its historical median of 14.02. Over the past decade, LFA Co's ROA % has ranged from 0.61 to 19.65. According to the industry distribution chart, LFA Co ranks #2154 out of 3074 companies in the Industrial Products industry, placing it in the top 70.1%.
Is LFA Co's ROA % too high?
LFA Co's current ROA % of 6.11% is 56% below median its 10-year median of 14.02. Over the past 10 years, this metric has ranged from a low of 0.61 to a high of 19.65. The Industrial Products industry median ROA % is 3.02. LFA Co's value of 6.11% is 102.3% above this industry median. Based on the distribution chart, LFA Co ranks #2154 out of 3074 companies in the Industrial Products industry, which is below the industry midpoint. Overall, LFA Co has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LFA Co's ROA % compare to VRT and BE?
According to the Industrial Products industry distribution chart, LFA Co ranks #2154 out of 3074 companies for ROA %. This places LFA Co in the lower half of its industry. The industry median ROA % is 3.02. LFA Co's value of 6.11% is 102.3% above this benchmark. Historically, LFA Co's own ROA % has ranged from 0.61 to 19.65 over the past decade. While the company's 10-year median is 14.02 vs. the industry median of 3.02, LFA 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 ROA % for an Industrial Products company?
The median ROA % among Industrial Products companies is 3.02, based on 3,074 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. LFA Co's current ROA % of 6.11% is 102.3% 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 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 LFA Co and its competitors. For the Industrial Products industry, the median ROA % is 3.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LFA Co's current ROA % is 6.11%, which is 56% below median its own 10-year median of 14.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LFA Co stock overvalued right now?
Based on GuruFocus' analysis, LFA Co (ROCO:3226) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$37.80, compared to a current price of NT$46.10 — trading 22% above its estimated fair value. The current ROA % is 6.11%, which is 56% below median its 10-year median of 14.02 and 102.3% above the Industrial Products industry median of 3.02. LFA Co's overall GF Score™ is 71/100 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 LFA Co (ROCO:3226), the current ROA % is 6.11% 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 LFA Co (ROCO:3226) Overvalued in 2026?

Based on GuruFocus' analysis, LFA Co stock appears to be overvalued. The current stock price of NT$46.10 is trading 22% above its estimated GF Value™ of NT$37.80. GuruFocus considers LFA Co to be Modestly Overvalued.

Key valuation signals for ROCO:3226:

  • ROA %: 6.11% (56% below median its 10-year median of 14.02)
  • GF Value™: NT$37.80 vs. price of NT$46.10 (22% above fair value)
  • GF Score™: 71/100 with 5 warning signs
  • Industry Position: 102.3% above the Industrial Products median (#2154 of 3074)

No single metric tells the full story. See the ROCO:3226 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LFA Co Business Description

Address Huangong Road, No. 75, Yongkang District, Tainan, TWN, 71041
LFA Co Ltd is engaged in the manufacturing, processing, and trading of automotive components and electronic components. The company's products include headlights, foglights, tail lamps, and other related products for different types of automotive vehicles. It operates in only one segment of production and sales of automotive components.
71GF Score

Get the complete analysis for ROCO:3226

ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$46.10
Price
NT$37.80
GF Value