Yung Chi Paint & Varnish Mfg Co (TPE:1726) ROA %: 6.75% (As of Dec. 2025) — 10% Below Median


TPE:1726 Yung Chi Paint & Varnish Mfg Co Ltd TPE:1726
86 GF Score
Price NT$78.80
GF Value NT$77.15
Valuation Fairly Valued
! 4 Warning Signs
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What is Yung Chi Paint & Varnish Mfg Co ROA %?

Yung Chi Paint & Varnish Mfg Co TPE:1726 86 ROA % is 6.75% as of Dec. 2025, which is 10% below its 10-year median of 7.47. GuruFocus rates TPE:1726 with a GF Score™ of 86/100 and a GF Value™ of NT$77.15 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,609 Chemicals companies, Yung Chi Paint & Varnish Mfg Co ranks better than 80.11% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Yung Chi Paint & Varnish Mfg Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$796 Mil. Yung Chi Paint & Varnish Mfg Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$11,795 Mil. Therefore, Yung Chi Paint & Varnish Mfg Co's annualized ROA % for the quarter that ended in Dec. 2025 was 6.75%.

The historical rank and industry rank for Yung Chi Paint & Varnish Mfg Co's ROA % or its related term are showing as below:

TPE:1726' s ROA % Range Over the Past 10 Years
Min: 6.89   Med: 7.47   Max: 10.9
Current: 7.51

During the past 13 years, Yung Chi Paint & Varnish Mfg Co's highest ROA % was 10.90%. The lowest was 6.89%. And the median was 7.47%.

TPE:1726's ROA % is ranked better than
80.11% of 1609 companies
in the Chemicals industry
Industry Median: 2.91 vs TPE:1726: 7.51

Yung Chi Paint & Varnish Mfg Co  (TPE:1726) 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
=795.844/11795.4
=(Net Income / Revenue)*(Revenue / Total Assets)
=(795.844 / 10027.288)*(10027.288 / 11795.4)
=Net Margin %*Asset Turnover
=7.94 %*0.8501
=6.75 %

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.


Yung Chi Paint & Varnish Mfg Co ROA % Related Terms


Yung Chi Paint & Varnish Mfg Co ROA % Historical Data

* Premium members only.

The historical data trend for Yung Chi Paint & Varnish Mfg 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.

Yung Chi Paint & Varnish Mfg Co ROA % Chart

Yung Chi Paint & Varnish Mfg 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 8.20 7.19 7.24 7.32 7.44

Yung Chi Paint & Varnish Mfg 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 8.16 8.65 6.26 8.47 6.75

TPE:1726 vs LIN, SHW, ECL: ROA % Comparison

For the Specialty Chemicals subindustry, Yung Chi Paint & Varnish Mfg 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.


Yung Chi Paint & Varnish Mfg Co ROA % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Yung Chi Paint & Varnish Mfg Co's ROA % distribution charts can be found below:

* The bar in red indicates where Yung Chi Paint & Varnish Mfg Co's ROA % falls into.


TPE:1726
86GF Score
Yung Chi Paint & Varnish Mfg Co Ltd TPE:1726
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Yung Chi Paint & Varnish Mfg Co ROA % Calculation

Yung Chi Paint & Varnish Mfg 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 )
=891.606/( (11846.644+12107.683)/ 2 )
=891.606/11977.1635
=7.44 %

Yung Chi Paint & Varnish Mfg 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 )
=795.844/( (11483.117+12107.683)/ 2 )
=795.844/11795.4
=6.75 %

* 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 6.75% mean?
Yung Chi Paint & Varnish Mfg Co (TPE:1726) has a ROA % of 6.75% 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 Yung Chi Paint & Varnish Mfg Co and its competitors. This is 10% below median its historical median of 7.47. Over the past decade, Yung Chi Paint & Varnish Mfg Co's ROA % has ranged from 6.89 to 10.90. According to the industry distribution chart, Yung Chi Paint & Varnish Mfg Co ranks #320 out of 1609 companies in the Chemicals industry, placing it in the top 19.9%.
Is Yung Chi Paint & Varnish Mfg Co's ROA % too high?
Yung Chi Paint & Varnish Mfg Co's current ROA % of 6.75% is 10% below median its 10-year median of 7.47. Over the past 10 years, this metric has ranged from a low of 6.89 to a high of 10.90. The Chemicals industry median ROA % is 2.91. Yung Chi Paint & Varnish Mfg Co's value of 6.75% is 132% above this industry median. Based on the distribution chart, Yung Chi Paint & Varnish Mfg Co ranks #320 out of 1609 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Yung Chi Paint & Varnish Mfg Co has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yung Chi Paint & Varnish Mfg Co's ROA % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Yung Chi Paint & Varnish Mfg Co ranks #320 out of 1609 companies for ROA %. This places Yung Chi Paint & Varnish Mfg Co in the top 20% of its industry — outperforming the majority of peers. The industry median ROA % is 2.91. Yung Chi Paint & Varnish Mfg Co's value of 6.75% is 132% above this benchmark. Historically, Yung Chi Paint & Varnish Mfg Co's own ROA % has ranged from 6.89 to 10.90 over the past decade. While the company's 10-year median is 7.47 vs. the industry median of 2.91, Yung Chi Paint & Varnish Mfg Co 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 Chemicals company?
The median ROA % among Chemicals companies is 2.91, based on 1,609 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. Yung Chi Paint & Varnish Mfg Co's current ROA % of 6.75% is 132% 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 Yung Chi Paint & Varnish Mfg Co and its competitors. For the Chemicals industry, the median ROA % is 2.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yung Chi Paint & Varnish Mfg Co's current ROA % is 6.75%, which is 10% below median its own 10-year median of 7.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yung Chi Paint & Varnish Mfg Co stock overvalued right now?
Based on GuruFocus' analysis, Yung Chi Paint & Varnish Mfg Co (TPE:1726) is currently considered Fairly Valued. The stock's GF Value™ is NT$77.15, compared to a current price of NT$78.80 — trading 2.1% above its estimated fair value. The current ROA % is 6.75%, which is 10% below median its 10-year median of 7.47 and 132% above the Chemicals industry median of 2.91. Yung Chi Paint & Varnish Mfg Co's overall GF Score™ is 86/100 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 Yung Chi Paint & Varnish Mfg Co (TPE:1726), the current ROA % is 6.75% 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 Yung Chi Paint & Varnish Mfg Co (TPE:1726) Overvalued in 2026?

Based on GuruFocus' analysis, Yung Chi Paint & Varnish Mfg Co stock appears to be overvalued. The current stock price of NT$78.80 is trading 2.1% above its estimated GF Value™ of NT$77.15. GuruFocus considers Yung Chi Paint & Varnish Mfg Co to be Fairly Valued.

Key valuation signals for TPE:1726:

  • ROA %: 6.75% (10% below median its 10-year median of 7.47)
  • GF Value™: NT$77.15 vs. price of NT$78.80 (2.1% above fair value)
  • GF Score™: 86/100 with 4 warning signs
  • Industry Position: 132% above the Chemicals median (#320 of 1609)

No single metric tells the full story. See the TPE:1726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yung Chi Paint & Varnish Mfg Co Business Description

Address No.26, 28 Yanhai 3rd Road, Xiaogang District, Kaohsiung, TWN, 812
Yung Chi Paint & Varnish Mfg Co Ltd is mainly engaged in the manufacture and sale of paints and coatings and the undertaking of painting projects. The company operates in two segments: the Paint Business Department, which is mainly engaged in the manufacture and sale of various paint products, and the Coating Engineering Department, engaged in the business of painting projects and structural coating or restoration. The company derives the majority of its revenue from the Paint business segment.
86GF Score

Get the complete analysis for TPE:1726

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

NT$78.80
Price
NT$77.15
GF Value