Episil Precision (TPE:3016) ROA %: 2.73% (As of Dec. 2025) — Near Median


TPE:3016 Episil Precision Inc TPE:3016
59 GF Score
Price NT$124.50
GF Value NT$54.48
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Episil Precision ROA %?

Episil Precision TPE:3016 -6.74% 59 ROA % is 2.73% as of Dec. 2025, which is 9% below its 10-year median of 3.00. GuruFocus rates TPE:3016 with a GF Score™ of 59/100 and a GF Value™ of NT$54.48 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 1,026 Semiconductors companies, Episil Precision ranks worse than 61.21% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Episil Precision's annualized Net Income for the quarter that ended in Dec. 2025 was NT$186 Mil. Episil Precision's average Total Assets over the quarter that ended in Dec. 2025 was NT$6,810 Mil. Therefore, Episil Precision's annualized ROA % for the quarter that ended in Dec. 2025 was 2.73%.

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

TPE:3016' s ROA % Range Over the Past 10 Years
Min: 0.17   Med: 3   Max: 9.54
Current: 0.29

During the past 13 years, Episil Precision's highest ROA % was 9.54%. The lowest was 0.17%. And the median was 3.00%.

TPE:3016's ROA % is ranked worse than
61.21% of 1026 companies
in the Semiconductors industry
Industry Median: 2.45 vs TPE:3016: 0.29

Episil Precision  (TPE:3016) 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
=185.912/6809.7515
=(Net Income / Revenue)*(Revenue / Total Assets)
=(185.912 / 4259.192)*(4259.192 / 6809.7515)
=Net Margin %*Asset Turnover
=4.36 %*0.6255
=2.73 %

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.


Episil Precision ROA % Related Terms


Episil Precision ROA % Historical Data

* Premium members only.

The historical data trend for Episil Precision'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.

Episil Precision ROA % Chart

Episil Precision Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.05 9.54 2.27 3.72 0.29

Episil Precision Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.50 0.15 -2.43 0.81 2.73

TPE:3016 vs LRCX, AMAT, KLAC: ROA % Comparison

For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.


Episil Precision ROA % vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Episil Precision's ROA % distribution charts can be found below:

* The bar in red indicates where Episil Precision's ROA % falls into.


TPE:3016
59GF Score
Episil Precision Inc TPE:3016
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Episil Precision ROA % Calculation

Episil Precision'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 )
=20.416/( (7411.215+6903.047)/ 2 )
=20.416/7157.131
=0.29 %

Episil Precision'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 )
=185.912/( (6716.456+6903.047)/ 2 )
=185.912/6809.7515
=2.73 %

* 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 2.73% mean?
Episil Precision (TPE:3016) has a ROA % of 2.73% 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 Episil Precision and its competitors. This is near median its historical median of 3.00. Over the past decade, Episil Precision's ROA % has ranged from 0.17 to 9.54. According to the industry distribution chart, Episil Precision ranks #628 out of 1026 companies in the Semiconductors industry, placing it in the top 61.2%.
Is Episil Precision's ROA % too high?
Episil Precision's current ROA % of 2.73% is near median its 10-year median of 3.00. Over the past 10 years, this metric has ranged from a low of 0.17 to a high of 9.54. The Semiconductors industry median ROA % is 2.45. Episil Precision's value of 2.73% is 11.4% above this industry median. Based on the distribution chart, Episil Precision ranks #628 out of 1026 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's ROA % compare to LRCX and AMAT?
According to the Semiconductors industry distribution chart, Episil Precision ranks #628 out of 1026 companies for ROA %. This places Episil Precision in the lower half of its industry. The industry median ROA % is 2.45. Episil Precision's value of 2.73% is 11.4% above this benchmark. Historically, Episil Precision's own ROA % has ranged from 0.17 to 9.54 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 2.45, Episil Precision 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 Semiconductors company?
The median ROA % among Semiconductors companies is 2.45, based on 1,026 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. Episil Precision's current ROA % of 2.73% is 11.4% 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 Episil Precision and its competitors. For the Semiconductors industry, the median ROA % is 2.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Episil Precision's current ROA % is 2.73%, which is near median its own 10-year median of 3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$54.48, compared to a current price of NT$124.50 — trading 128.5% above its estimated fair value. The current ROA % is 2.73%, which is near median its 10-year median of 3.00 and 11.4% above the Semiconductors industry median of 2.45. Episil Precision's overall GF Score™ is 59/100 with 10 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 Episil Precision (TPE:3016), the current ROA % is 2.73% 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 Episil Precision (TPE:3016) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued. The current stock price of NT$124.50 is trading 128.5% above its estimated GF Value™ of NT$54.48. GuruFocus considers Episil Precision to be Significantly Overvalued.

Key valuation signals for TPE:3016:

  • ROA %: 2.73% (near median its 10-year median of 3.00)
  • GF Value™: NT$54.48 vs. price of NT$124.50 (128.5% above fair value)
  • GF Score™: 59/100 with 10 warning signs
  • Industry Position: 11.4% above the Semiconductors median (#628 of 1026)

No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Precision Business Description

Address No. 10, Duxing 1st Road, Hsinchu Science Park, Hsinchu, TWN, 30078
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score

Get the complete analysis for TPE:3016

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

NT$124.50
Price
NT$54.48
GF Value