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Lion Travel Service CoTPE:2731 -2.39%85 ROA % is 12.28% as of Dec. 2025, which is 184% above its 10-year median of 4.33. GuruFocus rates TPE:2731 with a GF Score™ of 85/100 and a GF Value™ of NT$185.38 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 857 Travel & Leisure companies, Lion Travel Service Co ranks better than 93.58% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Lion Travel Service Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$1,560 Mil.
Lion Travel Service Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$12,704 Mil. Therefore, Lion Travel Service Co's annualized ROA % for the quarter that ended in Dec. 2025 was 12.28%.
The historical rank and industry rank for Lion Travel Service Co's ROA % or its related term are showing as below:
TPE:2731'
s ROA % Range Over the Past 10 Years
Min: -11.61 Med: 4.33 Max: 17.56
Current: 13.62
During the past 13 years, Lion Travel Service Co's highest ROA % was 17.56%. The lowest was -11.61%. And the median was 4.33%.
TPE:2731's ROA % is ranked better than 93.58% of 857
companies
in the Travel & Leisure industry
Industry Median: 2.3
vs TPE:2731: 13.62
Lion Travel Service Co (TPE:2731) 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 Travel Services subindustry, Lion Travel Service 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.
Lion Travel Service Co ROA % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Lion Travel Service Co's ROA % distribution charts can be found below:
* The bar in red indicates where Lion Travel Service 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.
Lion Travel Service Co (TPE:2731) has a ROA % of 12.28% 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 Lion Travel Service Co and its competitors. This is 184% above median its historical median of 4.33. According to the industry distribution chart, Lion Travel Service Co ranks #55 out of 857 companies in the Travel & Leisure industry, placing it in the top 6.4%.
Is Lion Travel Service Co's ROA % too high?
Lion Travel Service Co's current ROA % of 12.28% is 184% above median its 10-year median of 4.33. The Travel & Leisure industry median ROA % is 2.30. Lion Travel Service Co's value of 12.28% is 433.9% above this industry median. Based on the distribution chart, Lion Travel Service Co ranks #55 out of 857 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Lion Travel Service Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Travel Service Co's ROA % compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Lion Travel Service Co ranks #55 out of 857 companies for ROA %. This places Lion Travel Service Co in the top 6% of its industry — outperforming the majority of peers. The industry median ROA % is 2.30. Lion Travel Service Co's value of 12.28% is 433.9% above this benchmark. While the company's 10-year median is 4.33 vs. the industry median of 2.30, Lion Travel Service 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 Travel & Leisure company?
The median ROA % among Travel & Leisure companies is 2.30, based on 857 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. Lion Travel Service Co's current ROA % of 12.28% is 433.9% 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 Lion Travel Service Co and its competitors. For the Travel & Leisure industry, the median ROA % is 2.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lion Travel Service Co's current ROA % is 12.28%, which is 184% above median its own 10-year median of 4.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Travel Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lion Travel Service Co (TPE:2731) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$185.38, compared to a current price of NT$143.00 — trading 22.9% below its estimated fair value. The current ROA % is 12.28%, which is 184% above median its 10-year median of 4.33 and 433.9% above the Travel & Leisure industry median of 2.30. Lion Travel Service Co's overall GF Score™ is 85/100 with 2 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 Lion Travel Service Co (TPE:2731), the current ROA % is 12.28% 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 Lion Travel Service Co (TPE:2731) Overvalued in 2026?
Based on GuruFocus' analysis, Lion Travel Service Co stock appears to be undervalued.
The current stock price of NT$143.00 is trading 22.9% below its estimated GF Value™ of NT$185.38.
GuruFocus considers Lion Travel Service Co to be Modestly Undervalued.
Key valuation signals for TPE:2731:
ROA %: 12.28% (184% above median its 10-year median of 4.33)
GF Value™: NT$185.38 vs. price of NT$143.00 (22.9% below fair value)
Industry Position: 433.9% above the Travel & Leisure median (#55 of 857)
No single metric tells the full story. See the TPE:2731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lion Travel Service Co Ltd Company engages mainly in packaged tours, transportation ticketing, visa application, providing tour guides and other travel-related services. Its reportable segments are Travel Department, which derives the maximum revenue, and Others.
85GF Score
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