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Cashbox Partyworld CoROCO:8359 -1.96%87 ROA % is 7.92% as of Dec. 2025, which is 8% below its 10-year median of 8.61. GuruFocus rates ROCO:8359 with a GF Score™ of 87/100 and a GF Value™ of NT$83.20 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 857 Travel & Leisure companies, Cashbox Partyworld Co ranks better than 71.3% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Cashbox Partyworld Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$818 Mil.
Cashbox Partyworld Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$10,331 Mil. Therefore, Cashbox Partyworld Co's annualized ROA % for the quarter that ended in Dec. 2025 was 7.92%.
The historical rank and industry rank for Cashbox Partyworld Co's ROA % or its related term are showing as below:
ROCO:8359'
s ROA % Range Over the Past 10 Years
Min: 1.6 Med: 8.61 Max: 14.05
Current: 5.38
During the past 13 years, Cashbox Partyworld Co's highest ROA % was 14.05%. The lowest was 1.60%. And the median was 8.61%.
ROCO:8359's ROA % is ranked better than 71.3% of 857
companies
in the Travel & Leisure industry
Industry Median: 2.31
vs ROCO:8359: 5.38
Cashbox Partyworld Co (ROCO:8359) 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 two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (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.
* 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 Leisure subindustry, Cashbox Partyworld 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.
Cashbox Partyworld Co ROA % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Cashbox Partyworld Co's ROA % distribution charts can be found below:
* The bar in red indicates where Cashbox Partyworld Co'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 two times the semi-annual (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
Cashbox Partyworld Co (ROCO:8359) has a ROA % of 7.92% 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 Cashbox Partyworld Co and its competitors. This is near median its historical median of 8.61. Over the past decade, Cashbox Partyworld Co's ROA % has ranged from 1.60 to 14.05. According to the industry distribution chart, Cashbox Partyworld Co ranks #246 out of 857 companies in the Travel & Leisure industry, placing it in the top 28.7%.
Is Cashbox Partyworld Co's ROA % too high?
Cashbox Partyworld Co's current ROA % of 7.92% is near median its 10-year median of 8.61. Over the past 10 years, this metric has ranged from a low of 1.60 to a high of 14.05. The Travel & Leisure industry median ROA % is 2.31. Cashbox Partyworld Co's value of 7.92% is 242.9% above this industry median. Based on the distribution chart, Cashbox Partyworld Co ranks #246 out of 857 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Cashbox Partyworld Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cashbox Partyworld Co's ROA % compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Cashbox Partyworld Co ranks #246 out of 857 companies for ROA %. This puts Cashbox Partyworld Co in the upper half of its industry. The industry median ROA % is 2.31. Cashbox Partyworld Co's value of 7.92% is 242.9% above this benchmark. Historically, Cashbox Partyworld Co's own ROA % has ranged from 1.60 to 14.05 over the past decade. While the company's 10-year median is 8.61 vs. the industry median of 2.31, Cashbox Partyworld 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 Travel & Leisure company?
The median ROA % among Travel & Leisure companies is 2.31, based on 857 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. Cashbox Partyworld Co's current ROA % of 7.92% is 242.9% 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 Cashbox Partyworld Co and its competitors. For the Travel & Leisure industry, the median ROA % is 2.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cashbox Partyworld Co's current ROA % is 7.92%, which is near median its own 10-year median of 8.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cashbox Partyworld Co stock overvalued right now?
Based on GuruFocus' analysis, Cashbox Partyworld Co (ROCO:8359) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$83.20, compared to a current price of NT$59.90 — trading 28% below its estimated fair value. The current ROA % is 7.92%, which is near median its 10-year median of 8.61 and 242.9% above the Travel & Leisure industry median of 2.31. Cashbox Partyworld Co's overall GF Score™ is 87/100 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 Cashbox Partyworld Co (ROCO:8359), the current ROA % is 7.92% 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 Cashbox Partyworld Co (ROCO:8359) Overvalued in 2026?
Based on GuruFocus' analysis, Cashbox Partyworld Co stock appears to be undervalued.
The current stock price of NT$59.90 is trading 28% below its estimated GF Value™ of NT$83.20.
GuruFocus considers Cashbox Partyworld Co to be Modestly Undervalued.
Key valuation signals for ROCO:8359:
ROA %: 7.92% (near median its 10-year median of 8.61)
GF Value™: NT$83.20 vs. price of NT$59.90 (28% below fair value)
Industry Position: 242.9% above the Travel & Leisure median (#246 of 857)
No single metric tells the full story. See the ROCO:8359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cashbox Partyworld Co Ltd Formerly Cashbox Enterprise Co Ltd is a KTV chain-store. The company offers varieties of services including booking services, valet parking, food, and catering.
87GF Score
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