Nien Made Enterprise CoTPE:8464 -1.41%94 ROA % is 20.54% as of Dec. 2025, which is 2% above its 10-year median of 20.07. GuruFocus rates TPE:8464 with a GF Score™ of 94/100 and a GF Value™ of NT$407.40 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 433 Furnishings, Fixtures & Appliances companies, Nien Made Enterprise Co ranks better than 97.46% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Nien Made Enterprise Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$7,855 Mil.
Nien Made Enterprise Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$38,250 Mil. Therefore, Nien Made Enterprise Co's annualized ROA % for the quarter that ended in Dec. 2025 was 20.54%.
The historical rank and industry rank for Nien Made Enterprise Co's ROA % or its related term are showing as below:
TPE:8464'
s ROA % Range Over the Past 10 Years
Min: 16.95 Med: 20.07 Max: 22.09
Current: 17.46
During the past 13 years, Nien Made Enterprise Co's highest ROA % was 22.09%. The lowest was 16.95%. And the median was 20.07%.
TPE:8464's ROA % is ranked better than 97.46% of 433
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 2.18
vs TPE:8464: 17.46
Nien Made Enterprise Co (TPE:8464) 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 Furnishings, Fixtures & Appliances subindustry, Nien Made Enterprise 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.
Nien Made Enterprise Co ROA % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Nien Made Enterprise Co's ROA % distribution charts can be found below:
* The bar in red indicates where Nien Made Enterprise 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.
Nien Made Enterprise Co (TPE:8464) has a ROA % of 20.54% 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 Nien Made Enterprise Co and its competitors. This is near median its historical median of 20.07. Over the past decade, Nien Made Enterprise Co's ROA % has ranged from 16.95 to 22.09. According to the industry distribution chart, Nien Made Enterprise Co ranks #11 out of 433 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 2.5%.
Is Nien Made Enterprise Co's ROA % too high?
Nien Made Enterprise Co's current ROA % of 20.54% is near median its 10-year median of 20.07. Over the past 10 years, this metric has ranged from a low of 16.95 to a high of 22.09. The Furnishings, Fixtures & Appliances industry median ROA % is 2.18. Nien Made Enterprise Co's value of 20.54% is 842.2% above this industry median. Based on the distribution chart, Nien Made Enterprise Co ranks #11 out of 433 companies in the Furnishings, Fixtures & Appliances industry, which is in the top quartile — a strong position relative to peers. Overall, Nien Made Enterprise Co has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nien Made Enterprise Co's ROA % compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Nien Made Enterprise Co ranks #11 out of 433 companies for ROA %. This places Nien Made Enterprise Co in the top 3% of its industry — outperforming the majority of peers. The industry median ROA % is 2.18. Nien Made Enterprise Co's value of 20.54% is 842.2% above this benchmark. Historically, Nien Made Enterprise Co's own ROA % has ranged from 16.95 to 22.09 over the past decade. While the company's 10-year median is 20.07 vs. the industry median of 2.18, Nien Made Enterprise 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 Furnishings, Fixtures & Appliances company?
The median ROA % among Furnishings, Fixtures & Appliances companies is 2.18, based on 433 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. Nien Made Enterprise Co's current ROA % of 20.54% is 842.2% 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 Nien Made Enterprise Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median ROA % is 2.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nien Made Enterprise Co's current ROA % is 20.54%, which is near median its own 10-year median of 20.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nien Made Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Nien Made Enterprise Co (TPE:8464) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$407.40, compared to a current price of NT$350.50 — trading 14% below its estimated fair value. The current ROA % is 20.54%, which is near median its 10-year median of 20.07 and 842.2% above the Furnishings, Fixtures & Appliances industry median of 2.18. Nien Made Enterprise Co's overall GF Score™ is 94/100 with 1 warning sign 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 Nien Made Enterprise Co (TPE:8464), the current ROA % is 20.54% 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 Nien Made Enterprise Co (TPE:8464) Overvalued in 2026?
Based on GuruFocus' analysis, Nien Made Enterprise Co stock appears to be undervalued.
The current stock price of NT$350.50 is trading 14% below its estimated GF Value™ of NT$407.40.
GuruFocus considers Nien Made Enterprise Co to be Modestly Undervalued.
Key valuation signals for TPE:8464:
ROA %: 20.54% (near median its 10-year median of 20.07)
GF Value™: NT$407.40 vs. price of NT$350.50 (14% below fair value)
Industry Position: 842.2% above the Furnishings, Fixtures & Appliances median (#11 of 433)
No single metric tells the full story. See the TPE:8464 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nien Made Enterprise Co Ltd is a Taiwan-based company principally engaged in the business of home furnishings. The company manufactures and distributes curtains and window blinds. The product range consists of interior and exterior shutters, faux wood blinds, vinyl blinds, wood blinds, roll-up shades, and cellular shades. The company operates in two reportable segments that are Window coverings and other, out of which the majority of revenue is generated by sales of Window coverings. Geographically, the company generates a majority of its revenue from America and the rest from Europe and other regions.
94GF Score
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