Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Eson Precision Ind CoTPE:5243 -7.60%80 ROC (Joel Greenblatt) % is 19.91% as of Dec. 2025, which is 16% above its 10-year median of 17.23. GuruFocus rates TPE:5243 with a GF Score™ of 80/100 and a GF Value™ of NT$58.20 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,492 Hardware companies, Eson Precision Ind Co ranks better than 68.78% on this metric.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits). He defines ROC (Joel Greenblatt) % as EBIT divided by the total of Property, Plant and Equipment and net working capital. Eson Precision Ind Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 19.91%.
The historical rank and industry rank for Eson Precision Ind Co's ROC (Joel Greenblatt) % or its related term are showing as below:
TPE:5243'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 10.57 Med: 17.23 Max: 23.4
Current: 21.19
During the past 13 years, Eson Precision Ind Co's highest ROC (Joel Greenblatt) % was 23.40%. The lowest was 10.57%. And the median was 17.23%.
TPE:5243's ROC (Joel Greenblatt) % is ranked better than 68.78% of 2492
companies
in the Hardware industry
Industry Median: 10.435
vs TPE:5243: 21.19
Eson Precision Ind Co's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was -2.20% per year.
Eson Precision Ind Co (TPE:5243) ROC (Joel Greenblatt) % Explanation
The way Joel Greenblatt defines Return on Capital is a more accurate measure of how efficiently the company generates returns onthe capital actually invested in the business. EBIT is used instead of net income because the tax and interest payment may be affected by factors other than the core business operation. Intangible assets are not included in the calculation because they don't need to be replaced.
Eson Precision Ind Co ROC (Joel Greenblatt) % Related Terms
Eson Precision Ind Co ROC (Joel Greenblatt) % Historical Data
* Premium members only.
The historical data trend for Eson Precision Ind Co's ROC (Joel Greenblatt) % 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.
Eson Precision Ind Co ROC (Joel Greenblatt) % Chart
TPE:5243 vs APH, GLW: ROC (Joel Greenblatt) % Comparison
For the Electronic Components subindustry, Eson Precision Ind Co's ROC (Joel Greenblatt) %, along with its competitors' market caps and ROC (Joel Greenblatt) % 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.
Eson Precision Ind Co ROC (Joel Greenblatt) % vs Hardware Industry
For the Hardware industry and Technology sector, Eson Precision Ind Co's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Eson Precision Ind Co's ROC (Joel Greenblatt) % falls into.
Eson Precision Ind Co ROC (Joel Greenblatt) % Calculation
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits) . He defines Return on Capital as follows:
EBIT stands for Earnings Before Interest and Taxes.
Fixed Assets are also known as non-current assets. They include the Property, Plant and Equipment that the firm needs in its operation.
GuruFocus calculates net working capital as: (Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Deferred Revenue + Other Current Liabilities). We're trying to account for OPERATING assets and liabilities (part of daily business) when calculating working capital. Cash and marketable securities are considered NON-OPERATING assets and are not included in calculation. We will also back out all interest bearing debt, short term debt and the portion of long term debt that is due in the current period from the current liabilities. This debt will be considered when computing cost of capital and it would be inappropriate to count it twice.
Note:
The EBIT data used here is four times the quarterly (Dec. 2025) EBIT 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.
What does a ROC (Joel Greenblatt) % of 19.91% mean?
Eson Precision Ind Co (TPE:5243) has a ROC (Joel Greenblatt) % of 19.91% as of Dec. 2025. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Eson Precision Ind Co and its competitors. This is 16% above median its historical median of 17.23. Over the past decade, Eson Precision Ind Co's ROC (Joel Greenblatt) % has ranged from 10.57 to 23.40. According to the industry distribution chart, Eson Precision Ind Co ranks #778 out of 2492 companies in the Hardware industry, placing it in the top 31.2%.
Is Eson Precision Ind Co's ROC (Joel Greenblatt) % too high?
Eson Precision Ind Co's current ROC (Joel Greenblatt) % of 19.91% is 16% above median its 10-year median of 17.23. Over the past 10 years, this metric has ranged from a low of 10.57 to a high of 23.40. The Hardware industry median ROC (Joel Greenblatt) % is 10.44. Eson Precision Ind Co's value of 19.91% is 90.8% above this industry median. Based on the distribution chart, Eson Precision Ind Co ranks #778 out of 2492 companies in the Hardware industry, which is above the industry midpoint. Overall, Eson Precision Ind Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's ROC (Joel Greenblatt) % compare to APH and GLW?
According to the Hardware industry distribution chart, Eson Precision Ind Co ranks #778 out of 2492 companies for ROC (Joel Greenblatt) %. This puts Eson Precision Ind Co in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 10.44. Eson Precision Ind Co's value of 19.91% is 90.8% above this benchmark. Historically, Eson Precision Ind Co's own ROC (Joel Greenblatt) % has ranged from 10.57 to 23.40 over the past decade. While the company's 10-year median is 17.23 vs. the industry median of 10.44, Eson Precision Ind 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 ROC (Joel Greenblatt) % for a Hardware company?
The median ROC (Joel Greenblatt) % among Hardware companies is 10.44, based on 2,492 companies in the industry. Companies in the top quartile (top 25%) have a ROC (Joel Greenblatt) % significantly above this median, while those in the bottom quartile fall well below. However, ROC (Joel Greenblatt) % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eson Precision Ind Co's current ROC (Joel Greenblatt) % of 19.91% is 90.8% 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 ROC (Joel Greenblatt) % mean?
A high ROC (Joel Greenblatt) % can signal that a stock is expensive relative to its fundamentals. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Eson Precision Ind Co and its competitors. For the Hardware industry, the median ROC (Joel Greenblatt) % is 10.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eson Precision Ind Co's current ROC (Joel Greenblatt) % is 19.91%, which is 16% above median its own 10-year median of 17.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$58.20, compared to a current price of NT$88.70 — trading 52.4% above its estimated fair value. The current ROC (Joel Greenblatt) % is 19.91%, which is 16% above median its 10-year median of 17.23 and 90.8% above the Hardware industry median of 10.44. Eson Precision Ind Co's overall GF Score™ is 80/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC (Joel Greenblatt) % calculated?
ROC (Joel Greenblatt) % is calculated from a company's financial statements. For Eson Precision Ind Co (TPE:5243), the current ROC (Joel Greenblatt) % is 19.91% 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?
Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued.
The current stock price of NT$88.70 is trading 52.4% above its estimated GF Value™ of NT$58.20.
GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.
Key valuation signals for TPE:5243:
ROC (Joel Greenblatt) %: 19.91% (16% above median its 10-year median of 17.23)
GF Value™: NT$58.20 vs. price of NT$88.70 (52.4% above fair value)
Industry Position: 90.8% above the Hardware median (#778 of 2492)
No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
80GF Score
Get the complete analysis for TPE:5243
ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:5243 has been successfully added to your 
