Chin-Poon Industrial Co (TPE:2355) ROC %: 4.73% (As of Dec. 2025)


TPE:2355 Chin-Poon Industrial Co Ltd TPE:2355
70 GF Score
Price NT$53.10
GF Value NT$36.36
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Chin-Poon Industrial Co ROC %?

Chin-Poon Industrial Co TPE:2355 70 ROC % is 4.73% as of Dec. 2025. GuruFocus rates TPE:2355 with a GF Score™ of 70/100 and a GF Value™ of NT$36.36 (Significantly Overvalued). The stock has 3 warning signs investors should review.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Chin-Poon Industrial Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 4.73%.

As of today (2026-07-07), Chin-Poon Industrial Co's WACC % is 2.29%. Chin-Poon Industrial Co's ROC % is 2.76% (calculated using TTM income statement data). Chin-Poon Industrial 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.


Chin-Poon Industrial Co  (TPE:2355) 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, Chin-Poon Industrial Co's WACC % is 2.29%. Chin-Poon Industrial Co's ROC % is 2.76% (calculated using TTM income statement data). Chin-Poon Industrial 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.


Chin-Poon Industrial Co ROC % Related Terms


Chin-Poon Industrial Co ROC % Historical Data

* Premium members only.

The historical data trend for Chin-Poon Industrial Co's ROC % 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.

Chin-Poon Industrial Co ROC % Chart

Chin-Poon Industrial Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.94 1.34 5.02 6.00 2.73

Chin-Poon Industrial Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROC % 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 3.96 3.42 2.85 0.35 4.73
TPE:2355
70GF Score
Chin-Poon Industrial Co Ltd TPE:2355
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Chin-Poon Industrial Co ROC % Calculation

Chin-Poon Industrial Co's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=527.614 * ( 1 - 27.4% )/( (13245.02 + 14809.792)/ 2 )
=383.047764/14027.406
=2.73 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=23592.01 - 2868.174 - ( 7478.816 - max(0, 5151.823 - 14537.302+7478.816))
=13245.02

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=24166.523 - 3449.197 - ( 5907.534 - max(0, 5620.563 - 13238.316+5907.534))
=14809.792

Chin-Poon Industrial Co's annualized Return on Capital (ROC %) for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=892.876 * ( 1 - 23.58% )/( (14025.114 + 14809.792)/ 2 )
=682.3358392/14417.453
=4.73 %

where

Invested Capital(Q: Sep. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=22787.128 - 3084.347 - ( 5677.667 - max(0, 5228.393 - 12462.104+5677.667))
=14025.114

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=24166.523 - 3449.197 - ( 5907.534 - max(0, 5620.563 - 13238.316+5907.534))
=14809.792

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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 4.73% mean?
Chin-Poon Industrial Co (TPE:2355) has a ROC % of 4.73% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Chin-Poon Industrial Co and its competitors.
Is Chin-Poon Industrial Co's ROC % too high?
Chin-Poon Industrial Co's current ROC % is 4.73%. The Hardware industry median ROC % is 4.12. Chin-Poon Industrial Co's value of 4.73% is 14.8% above this industry median. Overall, Chin-Poon Industrial Co has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chin-Poon Industrial Co's ROC % compare to APH and GLW?
Chin-Poon Industrial Co's ROC % of 4.73% can be compared against companies in the Hardware industry. The industry median ROC % is 4.12. Chin-Poon Industrial Co's value of 4.73% is 14.8% 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 a Hardware company?
The median ROC % among Hardware companies is 4.12, based on 2,442 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. Chin-Poon Industrial Co's current ROC % of 4.73% is 14.8% 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 % 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 Chin-Poon Industrial Co and its competitors. For the Hardware industry, the median ROC % is 4.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chin-Poon Industrial Co's current ROC % is 4.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chin-Poon Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Chin-Poon Industrial Co (TPE:2355) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$36.36, compared to a current price of NT$53.10 — trading 46% above its estimated fair value. The current ROC % is 4.73% and 14.8% above the Hardware industry median of 4.12. Chin-Poon Industrial Co's overall GF Score™ is 70/100 with 3 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 Chin-Poon Industrial Co (TPE:2355), the current ROC % is 4.73% 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 Chin-Poon Industrial Co (TPE:2355) Overvalued in 2026?

Based on GuruFocus' analysis, Chin-Poon Industrial Co stock appears to be overvalued. The current stock price of NT$53.10 is trading 46% above its estimated GF Value™ of NT$36.36. GuruFocus considers Chin-Poon Industrial Co to be Significantly Overvalued.

Key valuation signals for TPE:2355:

  • ROC %: 4.73%
  • GF Value™: NT$36.36 vs. price of NT$53.10 (46% above fair value)
  • GF Score™: 70/100 with 3 warning signs
  • Industry Position: 14.8% above the Hardware median

No single metric tells the full story. See the TPE:2355 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chin-Poon Industrial Co Business Description

Address No. 46, Nei-Tsuoh Street, 3rd Lin, Nei-Tsuoh Village, LuChu County, Taoyuan, TWN, 338
Chin-Poon Industrial Co Ltd manufactures and distributes rigid printed circuit boards and electronic materials. The company is headquartered in Taiwan and earns the majority of its revenue internationally. It manufactures high-density interconnect products for use in mobile phones, personal digital assistants, and digital cameras. The company produces different types of circuit boards for use in several industries, including automotive, consumer, information technology, industrial, and telecommunications. Geographically, the company generates revenue from Taiwan, the United States, Germany, Japan, Hungary, Mexico, Romania, China, and Others.
70GF Score

Get the complete analysis for TPE:2355

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

NT$53.10
Price
NT$36.36
GF Value