Kuoyang Development CoTPE:2505 -3.22%61 ROA % is 5.51% as of Dec. 2025, which is 311% above its 10-year median of 1.34. GuruFocus rates TPE:2505 with a GF Score™ of 61/100 and a GF Value™ of NT$81.06 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 1,804 Real Estate companies, Kuoyang Development Co ranks better than 72.12% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Kuoyang Development Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$1,252 Mil.
Kuoyang Development Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$22,706 Mil. Therefore, Kuoyang Development Co's annualized ROA % for the quarter that ended in Dec. 2025 was 5.51%.
The historical rank and industry rank for Kuoyang Development Co's ROA % or its related term are showing as below:
TPE:2505'
s ROA % Range Over the Past 10 Years
Min: -0.29 Med: 1.34 Max: 25.43
Current: 3.97
During the past 13 years, Kuoyang Development Co's highest ROA % was 25.43%. The lowest was -0.29%. And the median was 1.34%.
TPE:2505's ROA % is ranked better than 72.12% of 1804
companies
in the Real Estate industry
Industry Median: 1.7
vs TPE:2505: 3.97
Kuoyang Development Co (TPE:2505) 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 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.
* 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.
Kuoyang Development Co ROA % Competitor Comparison
For the Real Estate - Development subindustry, Kuoyang Development 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.
Kuoyang Development Co ROA % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Kuoyang Development Co's ROA % distribution charts can be found below:
* The bar in red indicates where Kuoyang Development 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.
Kuoyang Development Co (TPE:2505) has a ROA % of 5.51% 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 Kuoyang Development Co and its competitors. This is 311% above median its historical median of 1.34. According to the industry distribution chart, Kuoyang Development Co ranks #503 out of 1804 companies in the Real Estate industry, placing it in the top 27.9%.
Is Kuoyang Development Co's ROA % too high?
Kuoyang Development Co's current ROA % of 5.51% is 311% above median its 10-year median of 1.34. The Real Estate industry median ROA % is 1.70. Kuoyang Development Co's value of 5.51% is 224.1% above this industry median. Based on the distribution chart, Kuoyang Development Co ranks #503 out of 1804 companies in the Real Estate industry, which is above the industry midpoint. Overall, Kuoyang Development Co has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kuoyang Development Co's ROA % compare to competitors?
According to the Real Estate industry distribution chart, Kuoyang Development Co ranks #503 out of 1804 companies for ROA %. This puts Kuoyang Development Co in the upper half of its industry. The industry median ROA % is 1.70. Kuoyang Development Co's value of 5.51% is 224.1% above this benchmark. While the company's 10-year median is 1.34 vs. the industry median of 1.70, Kuoyang Development 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 Real Estate company?
The median ROA % among Real Estate companies is 1.70, based on 1,804 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. Kuoyang Development Co's current ROA % of 5.51% is 224.1% 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 Kuoyang Development Co and its competitors. For the Real Estate industry, the median ROA % is 1.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kuoyang Development Co's current ROA % is 5.51%, which is 311% above median its own 10-year median of 1.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuoyang Development Co stock overvalued right now?
Based on GuruFocus' analysis, Kuoyang Development Co (TPE:2505) is currently considered Possible Value Trap. The stock's GF Value™ is NT$81.06, compared to a current price of NT$18.05 — trading 77.7% below its estimated fair value. The current ROA % is 5.51%, which is 311% above median its 10-year median of 1.34 and 224.1% above the Real Estate industry median of 1.70. Kuoyang Development Co's overall GF Score™ is 61/100 with 6 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 Kuoyang Development Co (TPE:2505), the current ROA % is 5.51% 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 Kuoyang Development Co (TPE:2505) Overvalued in 2026?
Based on GuruFocus' analysis, Kuoyang Development Co stock appears to be undervalued.
The current stock price of NT$18.05 is trading 77.7% below its estimated GF Value™ of NT$81.06.
GuruFocus considers Kuoyang Development Co to be Possible Value Trap.
Key valuation signals for TPE:2505:
ROA %: 5.51% (311% above median its 10-year median of 1.34)
GF Value™: NT$81.06 vs. price of NT$18.05 (77.7% below fair value)
Industry Position: 224.1% above the Real Estate median (#503 of 1804)
No single metric tells the full story. See the TPE:2505 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kuoyang Development Co Ltd are engaged in the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. It has four segments The Company; L1 companies; L2 companies; and Other. The company generates majority of revenue from The Company's main businesses are the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. The company's project are All construction projects, Hot-selling residential projects, Hot-selling building project (factory office), Historical construction projects (high-rise buildings), and Historical Construction Projects (Villas).
61GF Score
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