ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Kindom Development Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$2,119 Mil.
Kindom Development Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$64,577 Mil. Therefore, Kindom Development Co's annualized ROA % for the quarter that ended in Dec. 2025 was 3.28%.
The historical rank and industry rank for Kindom Development Co's ROA % or its related term are showing as below:
TPE:2520'
s ROA % Range Over the Past 10 Years
Min: 0.74 Med: 3.38 Max: 9.59
Current: 2.54
During the past 13 years, Kindom Development Co's highest ROA % was 9.59%. The lowest was 0.74%. And the median was 3.38%.
TPE:2520's ROA % is ranked worse than 52% of 1777
companies
in the Construction industry
Industry Median: 2.79
vs TPE:2520: 2.54
Kindom Development Co (TPE:2520) 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.
For the Engineering & Construction subindustry, Kindom 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.
Kindom Development Co ROA % vs Construction Industry
For the Construction industry and Industrials sector, Kindom Development Co's ROA % distribution charts can be found below:
* The bar in red indicates where Kindom 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.
Kindom Development Co (TPE:2520) has a ROA % of 3.28% 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 Kindom Development Co and its competitors. This is near median its historical median of 3.38. Over the past decade, Kindom Development Co's ROA % has ranged from 0.74 to 9.59. According to the industry distribution chart, Kindom Development Co ranks #924 out of 1777 companies in the Construction industry, placing it in the top 52%.
Is Kindom Development Co's ROA % too high?
Kindom Development Co's current ROA % of 3.28% is near median its 10-year median of 3.38. Over the past 10 years, this metric has ranged from a low of 0.74 to a high of 9.59. The Construction industry median ROA % is 2.79. Kindom Development Co's value of 3.28% is 17.6% above this industry median. Based on the distribution chart, Kindom Development Co ranks #924 out of 1777 companies in the Construction industry, which is below the industry midpoint. Overall, Kindom Development Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kindom Development Co's ROA % compare to PWR and FIX?
According to the Construction industry distribution chart, Kindom Development Co ranks #924 out of 1777 companies for ROA %. This places Kindom Development Co in the lower half of its industry. The industry median ROA % is 2.79. Kindom Development Co's value of 3.28% is 17.6% above this benchmark. Historically, Kindom Development Co's own ROA % has ranged from 0.74 to 9.59 over the past decade. While the company's 10-year median is 3.38 vs. the industry median of 2.79, Kindom 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 Construction company?
The median ROA % among Construction companies is 2.79, based on 1,777 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. Kindom Development Co's current ROA % of 3.28% is 17.6% 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 Kindom Development Co and its competitors. For the Construction industry, the median ROA % is 2.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kindom Development Co's current ROA % is 3.28%, which is near median its own 10-year median of 3.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kindom Development Co stock overvalued right now?
Based on GuruFocus' analysis, Kindom Development Co (TPE:2520) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$41.12, compared to a current price of NT$34.10 — trading 17.1% below its estimated fair value. The current ROA % is 3.28%, which is near median its 10-year median of 3.38 and 17.6% above the Construction industry median of 2.79. Kindom Development Co's overall GF Score™ is 76/100 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 Kindom Development Co (TPE:2520), the current ROA % is 3.28% 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 Kindom Development Co (TPE:2520) Overvalued in 2026?
Based on GuruFocus' analysis, Kindom Development Co stock appears to be undervalued.
The current stock price of NT$34.10 is trading 17.1% below its estimated GF Value™ of NT$41.12.
GuruFocus considers Kindom Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2520:
ROA %: 3.28% (near median its 10-year median of 3.38)
GF Value™: NT$41.12 vs. price of NT$34.10 (17.1% below fair value)
Industry Position: 17.6% above the Construction median (#924 of 1777)
No single metric tells the full story. See the TPE:2520 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kindom Development Co Ltd is a Taiwan-based company that develops, sells, and leases residential and commercial properties. The company operates through three segments: Building, Construction, and Department Stores. The Building sector includes the rental or sale business of commissioning construction companies to build public housing and commercial buildings, the Construction Department includes Integrate the overall work of the construction and management of maintenance works, and the Department Stores includes Department stores, supermarkets, and import/export of international trade.
76GF Score
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