ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Tainan Spinning Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$-727 Mil.
Tainan Spinning Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$45,537 Mil. Therefore, Tainan Spinning Co's annualized ROA % for the quarter that ended in Dec. 2025 was -1.60%.
The historical rank and industry rank for Tainan Spinning Co's ROA % or its related term are showing as below:
TPE:1440'
s ROA % Range Over the Past 10 Years
Min: -1.11 Med: 1.93 Max: 6.03
Current: -0.53
During the past 13 years, Tainan Spinning Co's highest ROA % was 6.03%. The lowest was -1.11%. And the median was 1.93%.
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.
Tainan Spinning Co ROA % Related Terms
Tainan Spinning Co ROA % Historical Data
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The historical data trend for Tainan Spinning 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.
For the Textile Manufacturing subindustry, Tainan Spinning 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.
Tainan Spinning Co ROA % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Tainan Spinning Co's ROA % distribution charts can be found below:
* The bar in red indicates where Tainan Spinning 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.
Tainan Spinning Co (TPE:1440) has a ROA % of -1.60% 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 Tainan Spinning Co and its competitors. According to the industry distribution chart, Tainan Spinning Co ranks #762 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 71.4%.
Is Tainan Spinning Co's ROA % too high?
Tainan Spinning Co's current ROA % is -1.60%. Based on the distribution chart, Tainan Spinning Co ranks #762 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Tainan Spinning Co has a GF Score™ of 51/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tainan Spinning Co's ROA % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Tainan Spinning Co ranks #762 out of 1067 companies for ROA %. This places Tainan Spinning Co in the lower half of its industry. The industry median ROA % is 1.88. 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. 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 Tainan Spinning Co 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. Tainan Spinning Co's current ROA % is -1.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tainan Spinning Co stock overvalued right now?
Based on GuruFocus' analysis, Tainan Spinning Co (TPE:1440) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$10.90, compared to a current price of NT$13.00 — trading 19.3% above its estimated fair value. The current ROA % is -1.60%. Tainan Spinning Co's overall GF Score™ is 51/100 with 4 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 Tainan Spinning Co (TPE:1440), the current ROA % is -1.60% 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 Tainan Spinning Co (TPE:1440) Overvalued in 2026?
Based on GuruFocus' analysis, Tainan Spinning Co stock appears to be overvalued.
The current stock price of NT$13.00 is trading 19.3% above its estimated GF Value™ of NT$10.90.
GuruFocus considers Tainan Spinning Co to be Modestly Overvalued.
Key valuation signals for TPE:1440:
ROA %: -1.60%
GF Value™: NT$10.90 vs. price of NT$13.00 (19.3% above fair value)
No single metric tells the full story. See the TPE:1440 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tainan Spinning Co Ltd is a Taiwan-based company that is principally engaged in manufacturing, processing, sale of textile products, woven textile products and synthetic fiber materials, construction of public housing, and the rental and sale of commercial property. The company's products include yarn, polyester, polyester filament, pet granules (spinning), processed yarn, and others. The company also operates a real estate business. The company generates the majority of its total revenue from textile products.
51GF Score
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