Bora Pharmaceuticals Co (TPE:6472) ROA %: 3.00% (As of Dec. 2025) — 72% Below Median


TPE:6472 Bora Pharmaceuticals Co Ltd TPE:6472
87 GF Score
Price NT$439.50
GF Value NT$716.94
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Bora Pharmaceuticals Co ROA %?

Bora Pharmaceuticals Co TPE:6472 +1.74% 87 ROA % is 3.00% as of Dec. 2025, which is 72% below its 10-year median of 10.65. GuruFocus rates TPE:6472 with a GF Score™ of 87/100 and a GF Value™ of NT$716.94 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,003 Drug Manufacturers companies, Bora Pharmaceuticals Co ranks better than 70.19% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Bora Pharmaceuticals Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$1,327 Mil. Bora Pharmaceuticals Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$44,228 Mil. Therefore, Bora Pharmaceuticals Co's annualized ROA % for the quarter that ended in Dec. 2025 was 3.00%.

The historical rank and industry rank for Bora Pharmaceuticals Co's ROA % or its related term are showing as below:

TPE:6472' s ROA % Range Over the Past 10 Years
Min: 1.7   Med: 10.65   Max: 28.22
Current: 6.69

During the past 13 years, Bora Pharmaceuticals Co's highest ROA % was 28.22%. The lowest was 1.70%. And the median was 10.65%.

TPE:6472's ROA % is ranked better than
70.19% of 1003 companies
in the Drug Manufacturers industry
Industry Median: 2.72 vs TPE:6472: 6.69

Bora Pharmaceuticals Co  (TPE:6472) 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
=1327.036/44227.6185
=(Net Income / Revenue)*(Revenue / Total Assets)
=(1327.036 / 19442.616)*(19442.616 / 44227.6185)
=Net Margin %*Asset Turnover
=6.83 %*0.4396
=3.00 %

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.


Bora Pharmaceuticals Co ROA % Related Terms


Bora Pharmaceuticals Co ROA % Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals 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.

Bora Pharmaceuticals Co ROA % Chart

Bora Pharmaceuticals Co 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 10.43 9.24 12.65 10.91 6.61

Bora Pharmaceuticals Co 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 3.10 12.13 5.56 5.91 3.00

TPE:6472 vs ZTS, UTHR: ROA % Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.


Bora Pharmaceuticals Co ROA % vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's ROA % distribution charts can be found below:

* The bar in red indicates where Bora Pharmaceuticals Co's ROA % falls into.


TPE:6472
87GF Score
Bora Pharmaceuticals Co Ltd TPE:6472
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co ROA % Calculation

Bora Pharmaceuticals Co'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 )
=2981.311/( (45509.645+44714.187)/ 2 )
=2981.311/45111.916
=6.61 %

Bora Pharmaceuticals Co'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 )
=1327.036/( (43741.05+44714.187)/ 2 )
=1327.036/44227.6185
=3.00 %

* 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 3.00% mean?
Bora Pharmaceuticals Co (TPE:6472) has a ROA % of 3.00% 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 Bora Pharmaceuticals Co and its competitors. This is 72% below median its historical median of 10.65. Over the past decade, Bora Pharmaceuticals Co's ROA % has ranged from 1.70 to 28.22. According to the industry distribution chart, Bora Pharmaceuticals Co ranks #299 out of 1003 companies in the Drug Manufacturers industry, placing it in the top 29.8%.
Is Bora Pharmaceuticals Co's ROA % too high?
Bora Pharmaceuticals Co's current ROA % of 3.00% is 72% below median its 10-year median of 10.65. Over the past 10 years, this metric has ranged from a low of 1.70 to a high of 28.22. The Drug Manufacturers industry median ROA % is 2.72. Bora Pharmaceuticals Co's value of 3.00% is 10.3% above this industry median. Based on the distribution chart, Bora Pharmaceuticals Co ranks #299 out of 1003 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Bora Pharmaceuticals Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's ROA % compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Bora Pharmaceuticals Co ranks #299 out of 1003 companies for ROA %. This puts Bora Pharmaceuticals Co in the upper half of its industry. The industry median ROA % is 2.72. Bora Pharmaceuticals Co's value of 3.00% is 10.3% above this benchmark. Historically, Bora Pharmaceuticals Co's own ROA % has ranged from 1.70 to 28.22 over the past decade. While the company's 10-year median is 10.65 vs. the industry median of 2.72, Bora Pharmaceuticals 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 Drug Manufacturers company?
The median ROA % among Drug Manufacturers companies is 2.72, based on 1,003 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. Bora Pharmaceuticals Co's current ROA % of 3.00% is 10.3% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median ROA % is 2.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current ROA % is 3.00%, which is 72% below median its own 10-year median of 10.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (TPE:6472) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$716.94, compared to a current price of NT$439.50 — trading 38.7% below its estimated fair value. The current ROA % is 3.00%, which is 72% below median its 10-year median of 10.65 and 10.3% above the Drug Manufacturers industry median of 2.72. Bora Pharmaceuticals Co's overall GF Score™ is 87/100 with 4 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 Bora Pharmaceuticals Co (TPE:6472), the current ROA % is 3.00% 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 Bora Pharmaceuticals Co (TPE:6472) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of NT$439.50 is trading 38.7% below its estimated GF Value™ of NT$716.94. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for TPE:6472:

  • ROA %: 3.00% (72% below median its 10-year median of 10.65)
  • GF Value™: NT$716.94 vs. price of NT$439.50 (38.7% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 10.3% above the Drug Manufacturers median (#299 of 1003)

No single metric tells the full story. See the TPE:6472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bora Pharmaceuticals Co Business Description

Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
87GF Score

Get the complete analysis for TPE:6472

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

NT$439.50
Price
NT$716.94
GF Value