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Daxin Materials CoTPE:5234 +3.16%83 ROA % is 16.80% as of Dec. 2025, which is 15% above its 10-year median of 14.59. GuruFocus rates TPE:5234 with a GF Score™ of 83/100 and a GF Value™ of NT$194.53 (Significantly Overvalued). Among 1,612 Chemicals companies, Daxin Materials Co ranks better than 96.4% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Daxin Materials Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$836 Mil.
Daxin Materials Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$4,975 Mil. Therefore, Daxin Materials Co's annualized ROA % for the quarter that ended in Dec. 2025 was 16.80%.
The historical rank and industry rank for Daxin Materials Co's ROA % or its related term are showing as below:
TPE:5234'
s ROA % Range Over the Past 10 Years
Min: 9.31 Med: 14.59 Max: 17.8
Current: 15.35
During the past 13 years, Daxin Materials Co's highest ROA % was 17.80%. The lowest was 9.31%. And the median was 14.59%.
TPE:5234's ROA % is ranked better than 96.4% of 1612
companies
in the Chemicals industry
Industry Median: 2.92
vs TPE:5234: 15.35
Daxin Materials Co (TPE:5234) 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.
Daxin Materials Co ROA % Related Terms
Daxin Materials Co ROA % Historical Data
* Premium members only.
The historical data trend for Daxin Materials 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 Specialty Chemicals subindustry, Daxin Materials 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.
Daxin Materials Co ROA % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Daxin Materials Co's ROA % distribution charts can be found below:
* The bar in red indicates where Daxin Materials 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.
Daxin Materials Co (TPE:5234) has a ROA % of 16.80% 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 Daxin Materials Co and its competitors. This is 15% above median its historical median of 14.59. Over the past decade, Daxin Materials Co's ROA % has ranged from 9.31 to 17.80. According to the industry distribution chart, Daxin Materials Co ranks #58 out of 1612 companies in the Chemicals industry, placing it in the top 3.6%.
Is Daxin Materials Co's ROA % too high?
Daxin Materials Co's current ROA % of 16.80% is 15% above median its 10-year median of 14.59. Over the past 10 years, this metric has ranged from a low of 9.31 to a high of 17.80. The Chemicals industry median ROA % is 2.92. Daxin Materials Co's value of 16.80% is 475.3% above this industry median. Based on the distribution chart, Daxin Materials Co ranks #58 out of 1612 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Daxin Materials Co has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Daxin Materials Co's ROA % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Daxin Materials Co ranks #58 out of 1612 companies for ROA %. This places Daxin Materials Co in the top 4% of its industry — outperforming the majority of peers. The industry median ROA % is 2.92. Daxin Materials Co's value of 16.80% is 475.3% above this benchmark. Historically, Daxin Materials Co's own ROA % has ranged from 9.31 to 17.80 over the past decade. While the company's 10-year median is 14.59 vs. the industry median of 2.92, Daxin Materials 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 Chemicals company?
The median ROA % among Chemicals companies is 2.92, based on 1,612 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. Daxin Materials Co's current ROA % of 16.80% is 475.3% 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 Daxin Materials Co and its competitors. For the Chemicals industry, the median ROA % is 2.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daxin Materials Co's current ROA % is 16.80%, which is 15% above median its own 10-year median of 14.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daxin Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Daxin Materials Co (TPE:5234) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$194.53, compared to a current price of NT$376.00 — trading 93.3% above its estimated fair value. The current ROA % is 16.80%, which is 15% above median its 10-year median of 14.59 and 475.3% above the Chemicals industry median of 2.92. Daxin Materials Co's overall GF Score™ is 83/100. 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 Daxin Materials Co (TPE:5234), the current ROA % is 16.80% 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 Daxin Materials Co (TPE:5234) Overvalued in 2026?
Based on GuruFocus' analysis, Daxin Materials Co stock appears to be overvalued.
The current stock price of NT$376.00 is trading 93.3% above its estimated GF Value™ of NT$194.53.
GuruFocus considers Daxin Materials Co to be Significantly Overvalued.
Key valuation signals for TPE:5234:
ROA %: 16.80% (15% above median its 10-year median of 14.59)
GF Value™: NT$194.53 vs. price of NT$376.00 (93.3% above fair value)
Industry Position: 475.3% above the Chemicals median (#58 of 1612)
No single metric tells the full story. See the TPE:5234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Daxin Materials Co Ltd is engaged in the research, design, manufacture, and sale of semiconductors and display-related fine chemicals. Its product portfolio consists of Semiconductor Materials which includes Laser Release Layer, Photosensitive Dielectric/Pass, High-Purity Specialty Chemical, and High-Purity Specialty Chemical; Display Materials include LCD materials, and touch panels materials; Key Raw Materials include functional monomer, and Specialty Polymer; and Instrument analysis includes analytical equipment. Geographically, it operates in Taiwan, China, and others, with Taiwan generating the majority of the revenue.
83GF Score
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