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ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Taiming Assurance Broker Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 17.42%.
As of today (2026-07-19), Taiming Assurance Broker Co's WACC % is 3.41%. Taiming Assurance Broker Co's ROC % is 11.80% (calculated using TTM income statement data).
Taiming Assurance Broker Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.
Taiming Assurance Broker Co (ROCO:5878) ROC % Explanation
ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.
There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.
Why is ROC % important?
Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.
As of today, Taiming Assurance Broker Co's WACC % is 3.41%. Taiming Assurance Broker Co's ROC % is 11.80% (calculated using TTM income statement data).
Taiming Assurance Broker Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.
Be Aware
Like ROE % and ROA %, ROC % is calculated with only 12 months of 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.
* 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.
Note:
The Operating Income data used here is four times the quarterly (Dec. 2025) data.
The tax rate is limited to between 0% and 100%.
* 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.
Taiming Assurance Broker Co (ROCO:5878) has a ROC % of 17.42% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Taiming Assurance Broker Co and its competitors.
Is Taiming Assurance Broker Co's ROC % too high?
Taiming Assurance Broker Co's current ROC % is 17.42%. The Insurance industry median ROC % is 3.36. Taiming Assurance Broker Co's value of 17.42% is 418.5% above this industry median. Overall, Taiming Assurance Broker Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Taiming Assurance Broker Co's ROC % compare to MRSH and AON?
Taiming Assurance Broker Co's ROC % of 17.42% can be compared against companies in the Insurance industry. The industry median ROC % is 3.36. Taiming Assurance Broker Co's value of 17.42% is 418.5% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROC % for an Insurance company?
The median ROC % among Insurance companies is 3.36, based on 370 companies in the industry. Companies in the top quartile (top 25%) have a ROC % significantly above this median, while those in the bottom quartile fall well below. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Taiming Assurance Broker Co's current ROC % of 17.42% is 418.5% 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 % mean?
A high ROC % can signal that a stock is expensive relative to its fundamentals. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Taiming Assurance Broker Co and its competitors. For the Insurance industry, the median ROC % is 3.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiming Assurance Broker Co's current ROC % is 17.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiming Assurance Broker Co stock overvalued right now?
Based on GuruFocus' analysis, Taiming Assurance Broker Co (ROCO:5878) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$52.34, compared to a current price of NT$38.80 — trading 25.9% below its estimated fair value. The current ROC % is 17.42% and 418.5% above the Insurance industry median of 3.36. Taiming Assurance Broker Co's overall GF Score™ is 72/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC % calculated?
ROC % is calculated from a company's financial statements. For Taiming Assurance Broker Co (ROCO:5878), the current ROC % is 17.42% 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 Taiming Assurance Broker Co (ROCO:5878) Overvalued in 2026?
Based on GuruFocus' analysis, Taiming Assurance Broker Co stock appears to be undervalued.
The current stock price of NT$38.80 is trading 25.9% below its estimated GF Value™ of NT$52.34.
GuruFocus considers Taiming Assurance Broker Co to be Modestly Undervalued.
Key valuation signals for ROCO:5878:
ROC %: 17.42%
GF Value™: NT$52.34 vs. price of NT$38.80 (25.9% below fair value)
Industry Position: 418.5% above the Insurance median
No single metric tells the full story. See the ROCO:5878 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Taiming Assurance Broker Co Ltd is a Taiwan-based company engaged in life insurance and property insurance brokerage, and the insurance broker's professional liability insurance, insurance broker's guarantee insurance.
72GF Score
Get the complete analysis for ROCO:5878
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