World Gym (TPE:2762) ROA %: 3.57% (As of Dec. 2025) — 91% Above Median

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TPE:2762 World Gym Corp TPE:2762
28 GF Score
Price NT$83.90
! 9 Warning Signs
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What is World Gym ROA %?

World Gym TPE:2762 -2.56% 28 ROA % is 3.57% as of Dec. 2025, which is 91% above its 10-year median of 1.87. GuruFocus rates TPE:2762 with a GF Score™ of 28/100. The stock has 9 warning signs investors should review. Among 855 Travel & Leisure companies, World Gym ranks worse than 50.76% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. World Gym's annualized Net Income for the quarter that ended in Dec. 2025 was NT$668 Mil. World Gym's average Total Assets over the quarter that ended in Dec. 2025 was NT$18,720 Mil. Therefore, World Gym's annualized ROA % for the quarter that ended in Dec. 2025 was 3.57%.

The historical rank and industry rank for World Gym's ROA % or its related term are showing as below:

TPE:2762' s ROA % Range Over the Past 10 Years
Min: 0.18   Med: 1.87   Max: 2.27
Current: 2.23

During the past 6 years, World Gym's highest ROA % was 2.27%. The lowest was 0.18%. And the median was 1.87%.

TPE:2762's ROA % is ranked worse than
50.76% of 855 companies
in the Travel & Leisure industry
Industry Median: 2.31 vs TPE:2762: 2.23

World Gym  (TPE:2762) 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
=667.584/18720.213
=(Net Income / Revenue)*(Revenue / Total Assets)
=(667.584 / 11513.928)*(11513.928 / 18720.213)
=Net Margin %*Asset Turnover
=5.8 %*0.6151
=3.57 %

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.


World Gym ROA % Related Terms


World Gym ROA % Historical Data

* Premium members only.

The historical data trend for World Gym'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.

World Gym ROA % Chart

World Gym Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial 0.18 1.71 2.03 2.06 2.27

World Gym Quarterly Data
Dec20 Dec21 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 1.39 1.11 1.73 2.42 3.57

TPE:2762 vs AS, HAS, LTH: ROA % Comparison

For the Leisure subindustry, World Gym'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.


World Gym ROA % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, World Gym's ROA % distribution charts can be found below:

* The bar in red indicates where World Gym's ROA % falls into.


TPE:2762
28GF Score
World Gym Corp TPE:2762
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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World Gym ROA % Calculation

World Gym'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 )
=409.081/( (17343.787+18735.425)/ 2 )
=409.081/18039.606
=2.27 %

World Gym'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 )
=667.584/( (18705.001+18735.425)/ 2 )
=667.584/18720.213
=3.57 %

* 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 3.57% mean?
World Gym (TPE:2762) has a ROA % of 3.57% 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 World Gym and its competitors. This is 91% above median its historical median of 1.87. Over the past decade, World Gym's ROA % has ranged from 0.18 to 2.27. According to the industry distribution chart, World Gym ranks #434 out of 855 companies in the Travel & Leisure industry, placing it in the top 50.8%.
Is World Gym's ROA % too high?
World Gym's current ROA % of 3.57% is 91% above median its 10-year median of 1.87. Over the past 10 years, this metric has ranged from a low of 0.18 to a high of 2.27. The Travel & Leisure industry median ROA % is 2.31. World Gym's value of 3.57% is 54.5% above this industry median. Based on the distribution chart, World Gym ranks #434 out of 855 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, World Gym has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does World Gym's ROA % compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, World Gym ranks #434 out of 855 companies for ROA %. This places World Gym in the lower half of its industry. The industry median ROA % is 2.31. World Gym's value of 3.57% is 54.5% above this benchmark. Historically, World Gym's own ROA % has ranged from 0.18 to 2.27 over the past decade. While the company's 10-year median is 1.87 vs. the industry median of 2.31, World Gym 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 2.31, based on 855 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. World Gym's current ROA % of 3.57% is 54.5% 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 World Gym and its competitors. For the Travel & Leisure industry, the median ROA % is 2.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. World Gym's current ROA % is 3.57%, which is 91% above median its own 10-year median of 1.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is World Gym stock overvalued right now?
World Gym (TPE:2762) has a current ROA % of 3.57%. The current ROA % is 3.57%, which is 91% above median its 10-year median of 1.87 and 54.5% above the Travel & Leisure industry median of 2.31. World Gym's overall GF Score™ is 28/100 with 9 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 World Gym (TPE:2762), the current ROA % is 3.57% 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.

World Gym Business Description

Address 36th Floor, No. 402, Shizheng Road, Xitun District, Taichung, TWN
World Gym Corp is a fitness company in Taiwan and the owner of the World Gym International and World Gym brands. The company operates a world-wide network of directly operated and franchised locations across the globe. It offers member access to fitness facilities, programs, and technology-driven solutions.
28GF Score

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

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