ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Orient Semiconductor Electronics's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$1,616 Mil.
Orient Semiconductor Electronics's average Total Assets over the quarter that ended in Dec. 2025 was NT$20,427 Mil. Therefore, Orient Semiconductor Electronics's annualized ROA % for the quarter that ended in Dec. 2025 was 7.91%.
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.
Orient Semiconductor Electronics ROA % Related Terms
Orient Semiconductor Electronics ROA % Historical 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.
For the Semiconductors subindustry, Orient Semiconductor Electronics'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.
Orient Semiconductor Electronics ROA % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's ROA % distribution charts can be found below:
* The bar in red indicates where Orient Semiconductor Electronics'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.
Orient Semiconductor Electronics (TPE:2329) has a ROA % of 7.91% 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 Orient Semiconductor Electronics and its competitors. This is 57% above median its historical median of 5.04. According to the industry distribution chart, Orient Semiconductor Electronics ranks #280 out of 1026 companies in the Semiconductors industry, placing it in the top 27.3%.
Is Orient Semiconductor Electronics' ROA % too high?
Orient Semiconductor Electronics' current ROA % of 7.91% is 57% above median its 10-year median of 5.04. The Semiconductors industry median ROA % is 2.45. Orient Semiconductor Electronics' value of 7.91% is 222.9% above this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #280 out of 1026 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Orient Semiconductor Electronics has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' ROA % compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #280 out of 1026 companies for ROA %. This puts Orient Semiconductor Electronics in the upper half of its industry. The industry median ROA % is 2.45. Orient Semiconductor Electronics' value of 7.91% is 222.9% above this benchmark. While the company's 10-year median is 5.04 vs. the industry median of 2.45, Orient Semiconductor Electronics 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 Semiconductors company?
The median ROA % among Semiconductors companies is 2.45, based on 1,026 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. Orient Semiconductor Electronics's current ROA % of 7.91% is 222.9% 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 Orient Semiconductor Electronics and its competitors. For the Semiconductors industry, the median ROA % is 2.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current ROA % is 7.91%, which is 57% above median its own 10-year median of 5.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$50.85, compared to a current price of NT$53.40 — trading 5% above its estimated fair value. The current ROA % is 7.91%, which is 57% above median its 10-year median of 5.04 and 222.9% above the Semiconductors industry median of 2.45. Orient Semiconductor Electronics' overall GF Score™ is 82/100 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 Orient Semiconductor Electronics (TPE:2329), the current ROA % is 7.91% 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?
Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be overvalued.
The current stock price of NT$53.40 is trading 5% above its estimated GF Value™ of NT$50.85.
GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.
Key valuation signals for TPE:2329:
ROA %: 7.91% (57% above median its 10-year median of 5.04)
GF Value™: NT$50.85 vs. price of NT$53.40 (5% above fair value)
Industry Position: 222.9% above the Semiconductors median (#280 of 1026)
No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Orient Semiconductor Electronics Business Description
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
82GF Score
Get the complete analysis for TPE:2329
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2329 has been successfully added to your 
