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ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Superior Plating Technology Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$-315 Mil.
Superior Plating Technology Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$1,757 Mil. Therefore, Superior Plating Technology Co's annualized ROA % for the quarter that ended in Dec. 2025 was -17.93%.
The historical rank and industry rank for Superior Plating Technology Co's ROA % or its related term are showing as below:
ROCO:8431'
s ROA % Range Over the Past 10 Years
Min: -11.2 Med: -2.06 Max: 11.39
Current: -11.2
During the past 13 years, Superior Plating Technology Co's highest ROA % was 11.39%. The lowest was -11.20%. And the median was -2.06%.
ROCO:8431's ROA % is ranked worse than 92.68% of 1612
companies
in the Chemicals industry
Industry Median: 2.915
vs ROCO:8431: -11.20
Superior Plating Technology Co (ROCO:8431) 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.
Superior Plating Technology Co ROA % Related Terms
Superior Plating Technology Co 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 Specialty Chemicals subindustry, Superior Plating 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.
Superior Plating Technology Co ROA % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Superior Plating Technology Co's ROA % distribution charts can be found below:
* The bar in red indicates where Superior Plating Technology 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 four times the quarterly (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
Superior Plating Technology Co (ROCO:8431) has a ROA % of -17.93% 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 Superior Plating Technology Co and its competitors. According to the industry distribution chart, Superior Plating Technology Co ranks #1494 out of 1612 companies in the Chemicals industry, placing it in the top 92.7%.
Is Superior Plating Technology Co's ROA % too high?
Superior Plating Technology Co's current ROA % is -17.93%. Based on the distribution chart, Superior Plating Technology Co ranks #1494 out of 1612 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Superior Plating Technology Co has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Superior Plating Technology Co's ROA % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Superior Plating Technology Co ranks #1494 out of 1612 companies for ROA %. This places Superior Plating Technology Co in the lower half of its industry. The industry median ROA % is 2.92. 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 Chemicals company?
The median ROA % among Chemicals companies is 2.92, based on 1,612 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 Superior Plating Technology Co and its competitors. For the Chemicals industry, the median ROA % is 2.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Superior Plating Technology Co's current ROA % is -17.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Superior Plating Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Superior Plating Technology Co (ROCO:8431) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$59.80, compared to a current price of NT$44.80 — trading 25.1% below its estimated fair value. The current ROA % is -17.93%. Superior Plating Technology Co's overall GF Score™ is 61/100 with 7 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 Superior Plating Technology Co (ROCO:8431), the current ROA % is -17.93% 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 Superior Plating Technology Co (ROCO:8431) Overvalued in 2026?
Based on GuruFocus' analysis, Superior Plating Technology Co stock appears to be undervalued.
The current stock price of NT$44.80 is trading 25.1% below its estimated GF Value™ of NT$59.80.
GuruFocus considers Superior Plating Technology Co to be Modestly Undervalued.
Key valuation signals for ROCO:8431:
ROA %: -17.93%
GF Value™: NT$59.80 vs. price of NT$44.80 (25.1% below fair value)
No single metric tells the full story. See the ROCO:8431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Superior Plating Technology Co Business Description
Superior Plating Technology Co Ltd is a Taiwan-based company engaged in the wholesale of electrical appliances, the wholesale of industrial catalysts, and the management and service of surface treatment technology. The reporting segments of the company are chemical plating, barrel plating, and continuous plating. The maximum revenue is generated from its Continuous plating segment. Geographically, it derives a majority of its revenue from China and the rest from Thailand, and other regions.
61GF Score
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