Kaulin Manufacturing Co (TPE:1531) ROA %: 1.94% (As of Dec. 2025) — Near Median


TPE:1531 Kaulin Manufacturing Co Ltd TPE:1531
65 GF Score
Price NT$13.00
GF Value NT$11.55
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Kaulin Manufacturing Co ROA %?

Kaulin Manufacturing Co TPE:1531 65 ROA % is 1.94% as of Dec. 2025, which is 7% below its 10-year median of 2.09. GuruFocus rates TPE:1531 with a GF Score™ of 65/100 and a GF Value™ of NT$11.55 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 3,070 Industrial Products companies, Kaulin Manufacturing Co ranks worse than 74.72% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Kaulin Manufacturing Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$83 Mil. Kaulin Manufacturing Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$4,287 Mil. Therefore, Kaulin Manufacturing Co's annualized ROA % for the quarter that ended in Dec. 2025 was 1.94%.

The historical rank and industry rank for Kaulin Manufacturing Co's ROA % or its related term are showing as below:

TPE:1531' s ROA % Range Over the Past 10 Years
Min: -1.25   Med: 2.09   Max: 3.93
Current: -0.49

During the past 13 years, Kaulin Manufacturing Co's highest ROA % was 3.93%. The lowest was -1.25%. And the median was 2.09%.

TPE:1531's ROA % is ranked worse than
74.72% of 3070 companies
in the Industrial Products industry
Industry Median: 3.05 vs TPE:1531: -0.49

Kaulin Manufacturing Co  (TPE:1531) 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
=83.224/4287.002
=(Net Income / Revenue)*(Revenue / Total Assets)
=(83.224 / 1318.984)*(1318.984 / 4287.002)
=Net Margin %*Asset Turnover
=6.31 %*0.3077
=1.94 %

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.


Kaulin Manufacturing Co ROA % Related Terms


Kaulin Manufacturing Co ROA % Historical Data

* Premium members only.

The historical data trend for Kaulin Manufacturing 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.

Kaulin Manufacturing Co ROA % Chart

Kaulin Manufacturing Co 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 3.68 3.93 0.32 2.01 -0.49

Kaulin Manufacturing Co 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 3.70 2.79 -9.68 3.05 1.94

TPE:1531 vs GEV, ETN, PH: ROA % Comparison

For the Specialty Industrial Machinery subindustry, Kaulin Manufacturing 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.


Kaulin Manufacturing Co ROA % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Kaulin Manufacturing Co's ROA % distribution charts can be found below:

* The bar in red indicates where Kaulin Manufacturing Co's ROA % falls into.


TPE:1531
65GF Score
Kaulin Manufacturing Co Ltd TPE:1531
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kaulin Manufacturing Co ROA % Calculation

Kaulin Manufacturing Co'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 )
=-21.295/( (4371.229+4282.309)/ 2 )
=-21.295/4326.769
=-0.49 %

Kaulin Manufacturing Co'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 )
=83.224/( (4291.695+4282.309)/ 2 )
=83.224/4287.002
=1.94 %

* 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 1.94% mean?
Kaulin Manufacturing Co (TPE:1531) has a ROA % of 1.94% 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 Kaulin Manufacturing Co and its competitors. This is near median its historical median of 2.09. According to the industry distribution chart, Kaulin Manufacturing Co ranks #2294 out of 3070 companies in the Industrial Products industry, placing it in the top 74.7%.
Is Kaulin Manufacturing Co's ROA % too high?
Kaulin Manufacturing Co's current ROA % of 1.94% is near median its 10-year median of 2.09. The Industrial Products industry median ROA % is 3.05. Kaulin Manufacturing Co's value of 1.94% is 36.4% below this industry median. Based on the distribution chart, Kaulin Manufacturing Co ranks #2294 out of 3070 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Kaulin Manufacturing Co has a GF Score™ of 65/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kaulin Manufacturing Co's ROA % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Kaulin Manufacturing Co ranks #2294 out of 3070 companies for ROA %. This places Kaulin Manufacturing Co in the lower half of its industry. The industry median ROA % is 3.05. Kaulin Manufacturing Co's value of 1.94% is 36.4% below this benchmark. While the company's 10-year median is 2.09 vs. the industry median of 3.05, Kaulin Manufacturing Co has consistently been below 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 an Industrial Products company?
The median ROA % among Industrial Products companies is 3.05, based on 3,070 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. Kaulin Manufacturing Co's current ROA % of 1.94% is 36.4% below 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 Kaulin Manufacturing Co and its competitors. For the Industrial Products industry, the median ROA % is 3.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kaulin Manufacturing Co's current ROA % is 1.94%, which is near median its own 10-year median of 2.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kaulin Manufacturing Co stock overvalued right now?
Based on GuruFocus' analysis, Kaulin Manufacturing Co (TPE:1531) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$11.55, compared to a current price of NT$13.00 — trading 12.6% above its estimated fair value. The current ROA % is 1.94%, which is near median its 10-year median of 2.09 and 36.4% below the Industrial Products industry median of 3.05. Kaulin Manufacturing Co's overall GF Score™ is 65/100 with 1 warning sign 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 Kaulin Manufacturing Co (TPE:1531), the current ROA % is 1.94% 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 Kaulin Manufacturing Co (TPE:1531) Overvalued in 2026?

Based on GuruFocus' analysis, Kaulin Manufacturing Co stock appears to be overvalued. The current stock price of NT$13.00 is trading 12.6% above its estimated GF Value™ of NT$11.55. GuruFocus considers Kaulin Manufacturing Co to be Modestly Overvalued.

Key valuation signals for TPE:1531:

  • ROA %: 1.94% (near median its 10-year median of 2.09)
  • GF Value™: NT$11.55 vs. price of NT$13.00 (12.6% above fair value)
  • GF Score™: 65/100 with 1 warning sign
  • Industry Position: 36.4% below the Industrial Products median (#2294 of 3070)

No single metric tells the full story. See the TPE:1531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kaulin Manufacturing Co Business Description

Address Dunhua North Road, 8th Floor, No. 167, Songshan District, Taipei, TWN, 105
Kaulin Manufacturing Co Ltd is a Taiwan-based company, that engages in the manufacture and distribution of sewing machines and related spare parts. Its business activities include manufacturing, assembly, and trading of a variety of sewing machines, parts, and components; casting, processing, and trading of milling products, and sewing machine parts. The company products include overlock, interlock, double chain stitch, and lockstitch. Geographically, it operates in China, Asia, Japan, Latin America, and India.
65GF Score

Get the complete analysis for TPE:1531

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

NT$13.00
Price
NT$11.55
GF Value