Cathay ConsolidatedTPE:1342 +1.35%95 ROA % is 14.34% as of Dec. 2025, which is 15% above its 10-year median of 12.51. GuruFocus rates TPE:1342 with a GF Score™ of 95/100 and a GF Value™ of NT$114.39 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,067 Manufacturing - Apparel & Accessories companies, Cathay Consolidated ranks better than 94.66% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Cathay Consolidated's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$505 Mil.
Cathay Consolidated's average Total Assets over the quarter that ended in Dec. 2025 was NT$3,523 Mil. Therefore, Cathay Consolidated's annualized ROA % for the quarter that ended in Dec. 2025 was 14.34%.
The historical rank and industry rank for Cathay Consolidated's ROA % or its related term are showing as below:
TPE:1342'
s ROA % Range Over the Past 10 Years
Min: 10.7 Med: 12.51 Max: 18.54
Current: 12.44
During the past 10 years, Cathay Consolidated's highest ROA % was 18.54%. The lowest was 10.70%. And the median was 12.51%.
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.
Cathay Consolidated ROA % Related Terms
Cathay Consolidated ROA % Historical Data
* Premium members only.
The historical data trend for Cathay Consolidated'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.
For the Textile Manufacturing subindustry, Cathay Consolidated'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.
Cathay Consolidated ROA % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cathay Consolidated's ROA % distribution charts can be found below:
* The bar in red indicates where Cathay Consolidated'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.
Cathay Consolidated (TPE:1342) has a ROA % of 14.34% 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 Cathay Consolidated and its competitors. This is 15% above median its historical median of 12.51. Over the past decade, Cathay Consolidated's ROA % has ranged from 10.70 to 18.54. According to the industry distribution chart, Cathay Consolidated ranks #57 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 5.3%.
Is Cathay Consolidated's ROA % too high?
Cathay Consolidated's current ROA % of 14.34% is 15% above median its 10-year median of 12.51. Over the past 10 years, this metric has ranged from a low of 10.70 to a high of 18.54. The Manufacturing - Apparel & Accessories industry median ROA % is 1.88. Cathay Consolidated's value of 14.34% is 662.8% above this industry median. Based on the distribution chart, Cathay Consolidated ranks #57 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Cathay Consolidated has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cathay Consolidated's ROA % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cathay Consolidated ranks #57 out of 1067 companies for ROA %. This places Cathay Consolidated in the top 5% of its industry — outperforming the majority of peers. The industry median ROA % is 1.88. Cathay Consolidated's value of 14.34% is 662.8% above this benchmark. Historically, Cathay Consolidated's own ROA % has ranged from 10.70 to 18.54 over the past decade. While the company's 10-year median is 12.51 vs. the industry median of 1.88, Cathay Consolidated 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 Manufacturing - Apparel & Accessories company?
The median ROA % among Manufacturing - Apparel & Accessories companies is 1.88, based on 1,067 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. Cathay Consolidated's current ROA % of 14.34% is 662.8% 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 Cathay Consolidated and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROA % is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cathay Consolidated's current ROA % is 14.34%, which is 15% above median its own 10-year median of 12.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cathay Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Cathay Consolidated (TPE:1342) is currently considered Fairly Valued. The stock's GF Value™ is NT$114.39, compared to a current price of NT$112.50 — trading 1.7% below its estimated fair value. The current ROA % is 14.34%, which is 15% above median its 10-year median of 12.51 and 662.8% above the Manufacturing - Apparel & Accessories industry median of 1.88. Cathay Consolidated's overall GF Score™ is 95/100 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 Cathay Consolidated (TPE:1342), the current ROA % is 14.34% 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 Cathay Consolidated (TPE:1342) Overvalued in 2026?
Based on GuruFocus' analysis, Cathay Consolidated stock appears to be undervalued.
The current stock price of NT$112.50 is trading 1.7% below its estimated GF Value™ of NT$114.39.
GuruFocus considers Cathay Consolidated to be Fairly Valued.
Key valuation signals for TPE:1342:
ROA %: 14.34% (15% above median its 10-year median of 12.51)
GF Value™: NT$114.39 vs. price of NT$112.50 (1.7% below fair value)
Industry Position: 662.8% above the Manufacturing - Apparel & Accessories median (#57 of 1067)
No single metric tells the full story. See the TPE:1342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cathay Consolidated Inc is a Taiwan-based company engaged in the manufacturing of TPU film, air mattresses, covers, laminated fabrics, and bladders. Its revenue mainly comes from the production and sale of functional fabrics. It operates in Taiwan, Asia, the Americas, Others, and the majority of its revenue comes from Asia. The main product of the Company is TPU film, air mattress, cover, laminated fabrics and bladder. The company's products are used in Aviation, Marine, Medical, Outdoor, and Industrial.
95GF Score
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