Elite Advanced LaserTPE:3450 -1.89%75 ROA % is 6.92% as of Dec. 2025, which is 44% above its 10-year median of 4.81. GuruFocus rates TPE:3450 with a GF Score™ of 75/100 and a GF Value™ of NT$246.45 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,025 Semiconductors companies, Elite Advanced Laser ranks better than 68.49% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Elite Advanced Laser's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$893 Mil.
Elite Advanced Laser's average Total Assets over the quarter that ended in Dec. 2025 was NT$12,892 Mil. Therefore, Elite Advanced Laser's annualized ROA % for the quarter that ended in Dec. 2025 was 6.92%.
The historical rank and industry rank for Elite Advanced Laser's ROA % or its related term are showing as below:
TPE:3450'
s ROA % Range Over the Past 10 Years
Min: -0.8 Med: 4.81 Max: 16.03
Current: 5.96
During the past 13 years, Elite Advanced Laser's highest ROA % was 16.03%. The lowest was -0.80%. And the median was 4.81%.
TPE:3450's ROA % is ranked better than 68.49% of 1025
companies
in the Semiconductors industry
Industry Median: 2.47
vs TPE:3450: 5.96
Elite Advanced Laser (TPE:3450) 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 Semiconductor Equipment & Materials subindustry, Elite Advanced Laser'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.
Elite Advanced Laser ROA % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Elite Advanced Laser's ROA % distribution charts can be found below:
* The bar in red indicates where Elite Advanced Laser'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.
Elite Advanced Laser (TPE:3450) has a ROA % of 6.92% 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 Elite Advanced Laser and its competitors. This is 44% above median its historical median of 4.81. According to the industry distribution chart, Elite Advanced Laser ranks #323 out of 1025 companies in the Semiconductors industry, placing it in the top 31.5%.
Is Elite Advanced Laser's ROA % too high?
Elite Advanced Laser's current ROA % of 6.92% is 44% above median its 10-year median of 4.81. The Semiconductors industry median ROA % is 2.47. Elite Advanced Laser's value of 6.92% is 180.2% above this industry median. Based on the distribution chart, Elite Advanced Laser ranks #323 out of 1025 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Elite Advanced Laser has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's ROA % compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Elite Advanced Laser ranks #323 out of 1025 companies for ROA %. This puts Elite Advanced Laser in the upper half of its industry. The industry median ROA % is 2.47. Elite Advanced Laser's value of 6.92% is 180.2% above this benchmark. While the company's 10-year median is 4.81 vs. the industry median of 2.47, Elite Advanced Laser 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 2.47, based on 1,025 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. Elite Advanced Laser's current ROA % of 6.92% is 180.2% 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 Elite Advanced Laser and its competitors. For the Semiconductors industry, the median ROA % is 2.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elite Advanced Laser's current ROA % is 6.92%, which is 44% above median its own 10-year median of 4.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$246.45, compared to a current price of NT$520.00 — trading 111% above its estimated fair value. The current ROA % is 6.92%, which is 44% above median its 10-year median of 4.81 and 180.2% above the Semiconductors industry median of 2.47. Elite Advanced Laser's overall GF Score™ is 75/100 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 Elite Advanced Laser (TPE:3450), the current ROA % is 6.92% 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?
Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued.
The current stock price of NT$520.00 is trading 111% above its estimated GF Value™ of NT$246.45.
GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.
Key valuation signals for TPE:3450:
ROA %: 6.92% (44% above median its 10-year median of 4.81)
GF Value™: NT$246.45 vs. price of NT$520.00 (111% above fair value)
Industry Position: 180.2% above the Semiconductors median (#323 of 1025)
No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
75GF Score
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