Lian Hwa Foods (TPE:1231) ROA %: 12.67% (As of Dec. 2025) — 56% Above Median


TPE:1231 Lian Hwa Foods Corp TPE:1231
89 GF Score
Price NT$87.10
GF Value NT$100.71
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Lian Hwa Foods ROA %?

Lian Hwa Foods TPE:1231 -1.14% 89 ROA % is 12.67% as of Dec. 2025, which is 56% above its 10-year median of 8.14. GuruFocus rates TPE:1231 with a GF Score™ of 89/100 and a GF Value™ of NT$100.71 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,989 Consumer Packaged Goods companies, Lian Hwa Foods ranks better than 75.72% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Lian Hwa Foods's annualized Net Income for the quarter that ended in Dec. 2025 was NT$1,880 Mil. Lian Hwa Foods's average Total Assets over the quarter that ended in Dec. 2025 was NT$14,833 Mil. Therefore, Lian Hwa Foods's annualized ROA % for the quarter that ended in Dec. 2025 was 12.67%.

The historical rank and industry rank for Lian Hwa Foods's ROA % or its related term are showing as below:

TPE:1231' s ROA % Range Over the Past 10 Years
Min: 6.32   Med: 8.14   Max: 9.03
Current: 7.82

During the past 13 years, Lian Hwa Foods's highest ROA % was 9.03%. The lowest was 6.32%. And the median was 8.14%.

TPE:1231's ROA % is ranked better than
75.72% of 1989 companies
in the Consumer Packaged Goods industry
Industry Median: 3.24 vs TPE:1231: 7.82

Lian Hwa Foods  (TPE:1231) 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
=1879.736/14833.24
=(Net Income / Revenue)*(Revenue / Total Assets)
=(1879.736 / 13522.652)*(13522.652 / 14833.24)
=Net Margin %*Asset Turnover
=13.9 %*0.9116
=12.67 %

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.


Lian Hwa Foods ROA % Related Terms


Lian Hwa Foods ROA % Historical Data

* Premium members only.

The historical data trend for Lian Hwa Foods'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.

Lian Hwa Foods ROA % Chart

Lian Hwa Foods 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 9.03 8.84 8.24 8.41 7.80

Lian Hwa Foods 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 11.66 3.46 6.36 8.65 12.67

TPE:1231 vs KHC, GIS: ROA % Comparison

For the Packaged Foods subindustry, Lian Hwa Foods'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.


Lian Hwa Foods ROA % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Hwa Foods's ROA % distribution charts can be found below:

* The bar in red indicates where Lian Hwa Foods's ROA % falls into.


TPE:1231
89GF Score
Lian Hwa Foods Corp TPE:1231
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Lian Hwa Foods ROA % Calculation

Lian Hwa Foods'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 )
=1138.52/( (14226.561+14972.468)/ 2 )
=1138.52/14599.5145
=7.80 %

Lian Hwa Foods'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 )
=1879.736/( (14694.012+14972.468)/ 2 )
=1879.736/14833.24
=12.67 %

* 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 12.67% mean?
Lian Hwa Foods (TPE:1231) has a ROA % of 12.67% 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 Lian Hwa Foods and its competitors. This is 56% above median its historical median of 8.14. Over the past decade, Lian Hwa Foods' ROA % has ranged from 6.32 to 9.03. According to the industry distribution chart, Lian Hwa Foods ranks #483 out of 1989 companies in the Consumer Packaged Goods industry, placing it in the top 24.3%.
Is Lian Hwa Foods' ROA % too high?
Lian Hwa Foods' current ROA % of 12.67% is 56% above median its 10-year median of 8.14. Over the past 10 years, this metric has ranged from a low of 6.32 to a high of 9.03. The Consumer Packaged Goods industry median ROA % is 3.24. Lian Hwa Foods' value of 12.67% is 291% above this industry median. Based on the distribution chart, Lian Hwa Foods ranks #483 out of 1989 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Lian Hwa Foods has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Hwa Foods' ROA % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lian Hwa Foods ranks #483 out of 1989 companies for ROA %. This places Lian Hwa Foods in the top 24% of its industry — outperforming the majority of peers. The industry median ROA % is 3.24. Lian Hwa Foods' value of 12.67% is 291% above this benchmark. Historically, Lian Hwa Foods' own ROA % has ranged from 6.32 to 9.03 over the past decade. While the company's 10-year median is 8.14 vs. the industry median of 3.24, Lian Hwa Foods 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 Consumer Packaged Goods company?
The median ROA % among Consumer Packaged Goods companies is 3.24, based on 1,989 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. Lian Hwa Foods's current ROA % of 12.67% is 291% 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 Lian Hwa Foods and its competitors. For the Consumer Packaged Goods industry, the median ROA % is 3.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lian Hwa Foods's current ROA % is 12.67%, which is 56% above median its own 10-year median of 8.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Hwa Foods stock overvalued right now?
Based on GuruFocus' analysis, Lian Hwa Foods (TPE:1231) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$100.71, compared to a current price of NT$87.10 — trading 13.5% below its estimated fair value. The current ROA % is 12.67%, which is 56% above median its 10-year median of 8.14 and 291% above the Consumer Packaged Goods industry median of 3.24. Lian Hwa Foods' overall GF Score™ is 89/100 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 Lian Hwa Foods (TPE:1231), the current ROA % is 12.67% 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 Lian Hwa Foods (TPE:1231) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Hwa Foods stock appears to be undervalued. The current stock price of NT$87.10 is trading 13.5% below its estimated GF Value™ of NT$100.71. GuruFocus considers Lian Hwa Foods to be Modestly Undervalued.

Key valuation signals for TPE:1231:

  • ROA %: 12.67% (56% above median its 10-year median of 8.14)
  • GF Value™: NT$100.71 vs. price of NT$87.10 (13.5% below fair value)
  • GF Score™: 89/100 with 5 warning signs
  • Industry Position: 291% above the Consumer Packaged Goods median (#483 of 1989)

No single metric tells the full story. See the TPE:1231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Hwa Foods Business Description

Address No. 148, Dihua Street, Section 1, Datong District, Taipei, TWN
Lian Hwa Foods Corp is engaged in the manufacturing, processing, trading, and wholesale and retail of seaweed, squid, pasta, rice bran, beans, nuts, melon seeds, jams, beverages, sugar, candy, biscuits, peanut butter and other products or processed products, and various sea and land products, frozen processed foods and canned foods. It operates in two divisions: Snack Food Division and RTE (Ready-to-Eat) Foods Division. The RTE (Ready-to-Eat) Foods Division derives majority of the revenue from Taiwan. Its brands include KOLOKO Crispy Pea Snacks, VIVA Nuts, CADINA Snacks, Moto-Moto-Yama Seaweed, Chef Hoka Instant Pasta, and Lucky Star Snacks.
89GF Score

Get the complete analysis for TPE:1231

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

NT$87.10
Price
NT$100.71
GF Value