Holiday Entertainment CoTPE:9943 +0.94%86 ROA % is 14.69% as of Dec. 2025, which is 20% above its 10-year median of 12.23. GuruFocus rates TPE:9943 with a GF Score™ of 86/100 and a GF Value™ of NT$86.06 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 857 Travel & Leisure companies, Holiday Entertainment Co ranks better than 83.43% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Holiday Entertainment Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$794 Mil.
Holiday Entertainment Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$5,408 Mil. Therefore, Holiday Entertainment Co's annualized ROA % for the quarter that ended in Dec. 2025 was 14.69%.
The historical rank and industry rank for Holiday Entertainment Co's ROA % or its related term are showing as below:
TPE:9943'
s ROA % Range Over the Past 10 Years
Min: 1.09 Med: 12.23 Max: 18.77
Current: 8.15
During the past 13 years, Holiday Entertainment Co's highest ROA % was 18.77%. The lowest was 1.09%. And the median was 12.23%.
TPE:9943's ROA % is ranked better than 83.43% of 857
companies
in the Travel & Leisure industry
Industry Median: 2.3
vs TPE:9943: 8.15
Holiday Entertainment Co (TPE:9943) 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 Leisure subindustry, Holiday Entertainment 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.
Holiday Entertainment Co ROA % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Holiday Entertainment Co's ROA % distribution charts can be found below:
* The bar in red indicates where Holiday Entertainment 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.
Holiday Entertainment Co (TPE:9943) has a ROA % of 14.69% 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 Holiday Entertainment Co and its competitors. This is 20% above median its historical median of 12.23. Over the past decade, Holiday Entertainment Co's ROA % has ranged from 1.09 to 18.77. According to the industry distribution chart, Holiday Entertainment Co ranks #142 out of 857 companies in the Travel & Leisure industry, placing it in the top 16.6%.
Is Holiday Entertainment Co's ROA % too high?
Holiday Entertainment Co's current ROA % of 14.69% is 20% above median its 10-year median of 12.23. Over the past 10 years, this metric has ranged from a low of 1.09 to a high of 18.77. The Travel & Leisure industry median ROA % is 2.30. Holiday Entertainment Co's value of 14.69% is 538.7% above this industry median. Based on the distribution chart, Holiday Entertainment Co ranks #142 out of 857 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Holiday Entertainment Co has a GF Score™ of 86/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Holiday Entertainment Co's ROA % compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Holiday Entertainment Co ranks #142 out of 857 companies for ROA %. This places Holiday Entertainment Co in the top 17% of its industry — outperforming the majority of peers. The industry median ROA % is 2.30. Holiday Entertainment Co's value of 14.69% is 538.7% above this benchmark. Historically, Holiday Entertainment Co's own ROA % has ranged from 1.09 to 18.77 over the past decade. While the company's 10-year median is 12.23 vs. the industry median of 2.30, Holiday Entertainment 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 Travel & Leisure company?
The median ROA % among Travel & Leisure companies is 2.30, based on 857 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. Holiday Entertainment Co's current ROA % of 14.69% is 538.7% 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 Holiday Entertainment Co and its competitors. For the Travel & Leisure industry, the median ROA % is 2.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Holiday Entertainment Co's current ROA % is 14.69%, which is 20% above median its own 10-year median of 12.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Holiday Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, Holiday Entertainment Co (TPE:9943) is currently considered Possible Value Trap. The stock's GF Value™ is NT$86.06, compared to a current price of NT$53.90 — trading 37.4% below its estimated fair value. The current ROA % is 14.69%, which is 20% above median its 10-year median of 12.23 and 538.7% above the Travel & Leisure industry median of 2.30. Holiday Entertainment Co's overall GF Score™ is 86/100 with 3 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 Holiday Entertainment Co (TPE:9943), the current ROA % is 14.69% 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 Holiday Entertainment Co (TPE:9943) Overvalued in 2026?
Based on GuruFocus' analysis, Holiday Entertainment Co stock appears to be undervalued.
The current stock price of NT$53.90 is trading 37.4% below its estimated GF Value™ of NT$86.06.
GuruFocus considers Holiday Entertainment Co to be Possible Value Trap.
Key valuation signals for TPE:9943:
ROA %: 14.69% (20% above median its 10-year median of 12.23)
GF Value™: NT$86.06 vs. price of NT$53.90 (37.4% below fair value)
Industry Position: 538.7% above the Travel & Leisure median (#142 of 857)
No single metric tells the full story. See the TPE:9943 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Holiday Entertainment Co Ltd is mainly engaged in providing audio-visual and singing equipment, along with operating audiovisual and karaoke facilities and related restaurants. The company is involved in the trading of audio-visual equipment and supplies, as well as publishing audio tapes and records, and conducting performing arts activities. In addition, it undertakes advertising operations. The business operates through two reportable segments: Audiovisual and Singing Equipment, and Copy and Royalty Business, with the majority of its revenue generated from the Audiovisual and Singing Equipment segment.
86GF Score
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