New Smart Technology Co (ROCO:7825) ROA %: 3.24% (As of Jun. 2026) — 60% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:7825 New Smart Technology Co Ltd ROCO:7825
27 GF Score
Price NT$107.50
! 3 Warning Signs
View Full Analysis

What is New Smart Technology Co ROA %?

New Smart Technology Co ROCO:7825 -1.83% 27 ROA % is 3.24% as of Jun. 2026, which is 60% below its 10-year median of 8.08. GuruFocus rates ROCO:7825 with a GF Score™ of 27/100. The stock has 3 warning signs investors should review. Among 2,899 Software companies, New Smart Technology Co ranks better than 67.2% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. New Smart Technology Co's annualized Net Income for the quarter that ended in Jun. 2026 was NT$26.1 Mil. New Smart Technology Co's average Total Assets over the quarter that ended in Jun. 2026 was NT$803.1 Mil. Therefore, New Smart Technology Co's annualized ROA % for the quarter that ended in Jun. 2026 was 3.24%.

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

ROCO:7825' s ROA % Range Over the Past 10 Years
Min: 3.72   Med: 8.08   Max: 8.2
Current: 5.94

During the past 3 years, New Smart Technology Co's highest ROA % was 8.20%. The lowest was 3.72%. And the median was 8.08%.

ROCO:7825's ROA % is ranked better than
67.2% of 2899 companies
in the Software industry
Industry Median: 1.7 vs ROCO:7825: 5.94

New Smart Technology Co  (ROCO:7825) 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: Jun. 2026 )
=Net Income/Total Assets
=26.054/803.146
=(Net Income / Revenue)*(Revenue / Total Assets)
=(26.054 / 279.874)*(279.874 / 803.146)
=Net Margin %*Asset Turnover
=9.31 %*0.3485
=3.24 %

Note: The Net Income data used here is two times the semi-annual (Jun. 2026) net income data. The Revenue data used here is two times the semi-annual (Jun. 2026) 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.


New Smart Technology Co ROA % Related Terms


New Smart Technology Co ROA % Historical Data

* Premium members only.

The historical data trend for New Smart Technology 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.

New Smart Technology Co ROA % Chart

New Smart Technology Co Annual Data
Trend Dec23 Dec24 Dec25
ROA %
3.72 8.08 8.20

New Smart Technology Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
ROA % Get a 7-Day Free Trial 8.42 7.76 7.65 8.98 3.24

ROCO:7825 vs MSFT, PLTR, ORCL: ROA % Comparison

For the Software - Infrastructure subindustry, New Smart Technology 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.


New Smart Technology Co ROA % vs Software Industry

For the Software industry and Technology sector, New Smart Technology Co's ROA % distribution charts can be found below:

* The bar in red indicates where New Smart Technology Co's ROA % falls into.


ROCO:7825
27GF Score
New Smart Technology Co Ltd ROCO:7825
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

New Smart Technology Co ROA % Calculation

New Smart Technology 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 )
=62.584/( (778.818+748.335)/ 2 )
=62.584/763.5765
=8.20 %

New Smart Technology Co's annualized ROA % for the quarter that ended in Jun. 2026 is calculated as:

ROA %=Net Income (Q: Jun. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Jun. 2026 ))/ count )
=26.054/( (748.335+857.957)/ 2 )
=26.054/803.146
=3.24 %

* 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 two times the semi-annual (Jun. 2026) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 3.24% mean?
New Smart Technology Co (ROCO:7825) has a ROA % of 3.24% as of Jun. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on New Smart Technology Co and its competitors. This is 60% below median its historical median of 8.08. Over the past decade, New Smart Technology Co's ROA % has ranged from 3.72 to 8.20. According to the industry distribution chart, New Smart Technology Co ranks #951 out of 2899 companies in the Software industry, placing it in the top 32.8%.
Is New Smart Technology Co's ROA % too high?
New Smart Technology Co's current ROA % of 3.24% is 60% below median its 10-year median of 8.08. Over the past 10 years, this metric has ranged from a low of 3.72 to a high of 8.20. The Software industry median ROA % is 1.70. New Smart Technology Co's value of 3.24% is 90.6% above this industry median. Based on the distribution chart, New Smart Technology Co ranks #951 out of 2899 companies in the Software industry, which is above the industry midpoint. Overall, New Smart Technology Co has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does New Smart Technology Co's ROA % compare to MSFT and PLTR?
According to the Software industry distribution chart, New Smart Technology Co ranks #951 out of 2899 companies for ROA %. This puts New Smart Technology Co in the upper half of its industry. The industry median ROA % is 1.70. New Smart Technology Co's value of 3.24% is 90.6% above this benchmark. Historically, New Smart Technology Co's own ROA % has ranged from 3.72 to 8.20 over the past decade. While the company's 10-year median is 8.08 vs. the industry median of 1.70, New Smart Technology 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 a Software company?
The median ROA % among Software companies is 1.70, based on 2,899 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. New Smart Technology Co's current ROA % of 3.24% is 90.6% 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 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 New Smart Technology Co and its competitors. For the Software industry, the median ROA % is 1.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Smart Technology Co's current ROA % is 3.24%, which is 60% below median its own 10-year median of 8.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Smart Technology Co stock overvalued right now?
New Smart Technology Co (ROCO:7825) has a current ROA % of 3.24%. The current ROA % is 3.24%, which is 60% below median its 10-year median of 8.08 and 90.6% above the Software industry median of 1.70. New Smart Technology Co's overall GF Score™ is 27/100 with 3 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 New Smart Technology Co (ROCO:7825), the current ROA % is 3.24% as of Jun. 2026. 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.

New Smart Technology Co Business Description

Address No. 67, Zhouzi Street, 10th Floor, Neihu District, Taipei City, TWN, 11493
New Smart Technology Co Ltd focuses on researching and developing optical imaging technologies, encompassing optical products, automotive electronics, automation equipment, technical solutions, and consulting services. Its products include AI Algorithms, Image quality test system, Optical image detection system, AA optical active precision alignment system, and Smart Manufacturing System Software.
27GF Score

Get the complete analysis for ROCO:7825

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

NT$107.50
Price