ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Les Enphants Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$2,372 Mil.
Les Enphants Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$2,896 Mil. Therefore, Les Enphants Co's annualized ROA % for the quarter that ended in Dec. 2025 was 81.91%.
The historical rank and industry rank for Les Enphants Co's ROA % or its related term are showing as below:
TPE:2911'
s ROA % Range Over the Past 10 Years
Min: -12.89 Med: -5.45 Max: 6.97
Current: 6.97
During the past 13 years, Les Enphants Co's highest ROA % was 6.97%. The lowest was -12.89%. And the median was -5.45%.
TPE:2911's ROA % is ranked better than 74.33% of 1126
companies
in the Retail - Cyclical industry
Industry Median: 2.745
vs TPE:2911: 6.97
Les Enphants Co (TPE:2911) 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.
Les Enphants Co ROA % Related Terms
Les Enphants Co ROA % Historical Data
* Premium members only.
The historical data trend for Les Enphants 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.
For the Apparel Retail subindustry, Les Enphants 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.
Les Enphants Co ROA % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Les Enphants Co's ROA % distribution charts can be found below:
* The bar in red indicates where Les Enphants 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.
Les Enphants Co (TPE:2911) has a ROA % of 81.91% 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 Les Enphants Co and its competitors. According to the industry distribution chart, Les Enphants Co ranks #289 out of 1126 companies in the Retail - Cyclical industry, placing it in the top 25.7%.
Is Les Enphants Co's ROA % too high?
Les Enphants Co's current ROA % is 81.91%. The Retail - Cyclical industry median ROA % is 2.75. Les Enphants Co's value of 81.91% is 2884% above this industry median. Based on the distribution chart, Les Enphants Co ranks #289 out of 1126 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Les Enphants Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Les Enphants Co's ROA % compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Les Enphants Co ranks #289 out of 1126 companies for ROA %. This puts Les Enphants Co in the upper half of its industry. The industry median ROA % is 2.75. Les Enphants Co's value of 81.91% is 2884% above this benchmark. 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 Retail - Cyclical company?
The median ROA % among Retail - Cyclical companies is 2.75, based on 1,126 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. Les Enphants Co's current ROA % of 81.91% is 2884% 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 Les Enphants Co and its competitors. For the Retail - Cyclical industry, the median ROA % is 2.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Les Enphants Co's current ROA % is 81.91%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Les Enphants Co stock overvalued right now?
Based on GuruFocus' analysis, Les Enphants Co (TPE:2911) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.24, compared to a current price of NT$7.84 — trading 25.6% above its estimated fair value. The current ROA % is 81.91% and 2884% above the Retail - Cyclical industry median of 2.75. Les Enphants Co's overall GF Score™ is 53/100 with 8 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 Les Enphants Co (TPE:2911), the current ROA % is 81.91% 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 Les Enphants Co (TPE:2911) Overvalued in 2026?
Based on GuruFocus' analysis, Les Enphants Co stock appears to be overvalued.
The current stock price of NT$7.84 is trading 25.6% above its estimated GF Value™ of NT$6.24.
GuruFocus considers Les Enphants Co to be Modestly Overvalued.
Key valuation signals for TPE:2911:
ROA %: 81.91%
GF Value™: NT$6.24 vs. price of NT$7.84 (25.6% above fair value)
Industry Position: 2884% above the Retail - Cyclical median (#289 of 1126)
No single metric tells the full story. See the TPE:2911 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Les Enphants Co Ltd mainly manufactures and sells clothes and toys for children and infants and provides warehouse management services. Its brands include Puma Kids Store and adidas Kids Store. The Company generates revenue from Outerwear, Apparel, Footwear, Innerwear, and others. The Group operates in Taiwan, which generates maximum revenue, as well as China and other geographical areas.
53GF Score
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