Sunplus Technology Co (TPE:2401) ROA %: -1.82% (As of Dec. 2025)


TPE:2401 Sunplus Technology Co Ltd TPE:2401
66 GF Score
Price NT$31.25
GF Value NT$27.78
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Sunplus Technology Co ROA %?

Sunplus Technology Co TPE:2401 -4.43% 66 ROA % is -1.82% as of Dec. 2025. GuruFocus rates TPE:2401 with a GF Score™ of 66/100 and a GF Value™ of NT$27.78 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,025 Semiconductors companies, Sunplus Technology Co ranks worse than 67.8% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Sunplus Technology Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$-253 Mil. Sunplus Technology Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$13,849 Mil. Therefore, Sunplus Technology Co's annualized ROA % for the quarter that ended in Dec. 2025 was -1.82%.

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

TPE:2401' s ROA % Range Over the Past 10 Years
Min: -3.4   Med: 1.09   Max: 8.16
Current: -1.53

During the past 13 years, Sunplus Technology Co's highest ROA % was 8.16%. The lowest was -3.40%. And the median was 1.09%.

TPE:2401's ROA % is ranked worse than
67.8% of 1025 companies
in the Semiconductors industry
Industry Median: 2.47 vs TPE:2401: -1.53

Sunplus Technology Co  (TPE:2401) 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
=-252.692/13849.354
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-252.692 / 5987.468)*(5987.468 / 13849.354)
=Net Margin %*Asset Turnover
=-4.22 %*0.4323
=-1.82 %

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.


Sunplus Technology Co ROA % Related Terms


Sunplus Technology Co ROA % Historical Data

* Premium members only.

The historical data trend for Sunplus Technology 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.

Sunplus Technology Co ROA % Chart

Sunplus Technology 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 8.16 1.38 -3.40 1.83 -1.52

Sunplus Technology 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 0.43 -1.05 -0.95 -2.33 -1.82

TPE:2401 vs NVDA, AVGO, MU: ROA % Comparison

For the Semiconductors subindustry, Sunplus Technology 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.


Sunplus Technology Co ROA % vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Sunplus Technology Co's ROA % distribution charts can be found below:

* The bar in red indicates where Sunplus Technology Co's ROA % falls into.


TPE:2401
66GF Score
Sunplus Technology Co Ltd TPE:2401
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sunplus Technology Co ROA % Calculation

Sunplus Technology 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 )
=-215.489/( (14335.725+13999.46)/ 2 )
=-215.489/14167.5925
=-1.52 %

Sunplus Technology 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 )
=-252.692/( (13699.248+13999.46)/ 2 )
=-252.692/13849.354
=-1.82 %

* 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 -1.82% mean?
Sunplus Technology Co (TPE:2401) has a ROA % of -1.82% 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 Sunplus Technology Co and its competitors. According to the industry distribution chart, Sunplus Technology Co ranks #695 out of 1025 companies in the Semiconductors industry, placing it in the top 67.8%.
Is Sunplus Technology Co's ROA % too high?
Sunplus Technology Co's current ROA % is -1.82%. Based on the distribution chart, Sunplus Technology Co ranks #695 out of 1025 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Sunplus Technology Co has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunplus Technology Co's ROA % compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Sunplus Technology Co ranks #695 out of 1025 companies for ROA %. This places Sunplus Technology Co in the lower half of its industry. The industry median ROA % is 2.47. 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 2.47, based on 1,025 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 Sunplus Technology Co and its competitors. For the Semiconductors industry, the median ROA % is 2.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunplus Technology Co's current ROA % is -1.82%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunplus Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Sunplus Technology Co (TPE:2401) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$27.78, compared to a current price of NT$31.25 — trading 12.5% above its estimated fair value. The current ROA % is -1.82%. Sunplus Technology Co's overall GF Score™ is 66/100 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 Sunplus Technology Co (TPE:2401), the current ROA % is -1.82% 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 Sunplus Technology Co (TPE:2401) Overvalued in 2026?

Based on GuruFocus' analysis, Sunplus Technology Co stock appears to be overvalued. The current stock price of NT$31.25 is trading 12.5% above its estimated GF Value™ of NT$27.78. GuruFocus considers Sunplus Technology Co to be Modestly Overvalued.

Key valuation signals for TPE:2401:

  • ROA %: -1.82%
  • GF Value™: NT$27.78 vs. price of NT$31.25 (12.5% above fair value)
  • GF Score™: 66/100 with 7 warning signs

No single metric tells the full story. See the TPE:2401 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sunplus Technology Co Business Description

Address 19, Innovation 1st Road, Hsinchu Science Park, Hsinchu, TWN
Sunplus Technology Co Ltd designs, produces, tests, and sells integrated circuits (ICs). Additionally, the company researches, develops, and sells various software applications and silicon intellectual property, and is also involved in the trading and agency business of integrated circuits. Its product offerings include digital audio-visual and intelligent acoustic chips for automotive applications, smart system-on-chip solutions for driver assistance systems, AIoT SoC development platforms, and open-source software to create efficient AI computing cores. The company's reportable segments are: IC design, which derives key revenue, Income from lease of property, and Other income. Geographically, it derives maximum revenue from Asia (excluding Taiwan), followed by Taiwan and other markets.
66GF Score

Get the complete analysis for TPE:2401

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

NT$31.25
Price
NT$27.78
GF Value