Sweeten Real Estate Development Co (TPE:5525) ROC %: 10.23% (As of Dec. 2025)


TPE:5525 Sweeten Real Estate Development Co Ltd TPE:5525
71 GF Score
Price NT$21.80
GF Value NT$14.06
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Sweeten Real Estate Development Co ROC %?

Sweeten Real Estate Development Co TPE:5525 +0.46% 71 ROC % is 10.23% as of Dec. 2025. GuruFocus rates TPE:5525 with a GF Score™ of 71/100 and a GF Value™ of NT$14.06 (Significantly Overvalued). The stock has 7 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 %. Sweeten Real Estate Development Co's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 10.23%.

As of today (2026-07-09), Sweeten Real Estate Development Co's WACC % is 2.19%. Sweeten Real Estate Development Co's ROC % is 2.30% (calculated using TTM income statement data). Sweeten Real Estate Development 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.


Sweeten Real Estate Development Co  (TPE:5525) 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, Sweeten Real Estate Development Co's WACC % is 2.19%. Sweeten Real Estate Development Co's ROC % is 2.30% (calculated using TTM income statement data). Sweeten Real Estate Development 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.


Sweeten Real Estate Development Co ROC % Related Terms


Sweeten Real Estate Development Co ROC % Historical Data

* Premium members only.

The historical data trend for Sweeten Real Estate Development 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.

Sweeten Real Estate Development Co ROC % Chart

Sweeten Real Estate Development 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 -0.19 3.89 4.36 3.72 2.37

Sweeten Real Estate Development 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 6.01 -0.67 -0.26 -0.57 10.23
TPE:5525
71GF Score
Sweeten Real Estate Development Co Ltd TPE:5525
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Sweeten Real Estate Development Co ROC % Calculation

Sweeten Real Estate Development 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 )
=479.179 * ( 1 - 11.74% )/( (16524.418 + 19093.751)/ 2 )
=422.9233854/17809.0845
=2.37 %

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))
=17291.09 - 665.282 - ( 101.39 - max(0, 10488.323 - 14199.979+101.39))
=16524.418

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))
=21021.717 - 1413.543 - ( 514.423 - max(0, 14913.507 - 17938.217+514.423))
=19093.751

Sweeten Real Estate Development 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 )
=2259.036 * ( 1 - 12.64% )/( (19479.291 + 19093.751)/ 2 )
=1973.4938496/19286.521
=10.23 %

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))
=20116.072 - 523.701 - ( 113.08 - max(0, 13700.924 - 17068.135+113.08))
=19479.291

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))
=21021.717 - 1413.543 - ( 514.423 - max(0, 14913.507 - 17938.217+514.423))
=19093.751

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 10.23% mean?
Sweeten Real Estate Development Co (TPE:5525) has a ROC % of 10.23% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Sweeten Real Estate Development Co and its competitors.
Is Sweeten Real Estate Development Co's ROC % too high?
Sweeten Real Estate Development Co's current ROC % is 10.23%. The Real Estate industry median ROC % is 2.17. Sweeten Real Estate Development Co's value of 10.23% is 371.4% above this industry median. Overall, Sweeten Real Estate Development Co has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sweeten Real Estate Development Co's ROC % compare to competitors?
Sweeten Real Estate Development Co's ROC % of 10.23% can be compared against companies in the Real Estate industry. The industry median ROC % is 2.17. Sweeten Real Estate Development Co's value of 10.23% is 371.4% 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 Real Estate company?
The median ROC % among Real Estate companies is 2.17, based on 1,755 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. Sweeten Real Estate Development Co's current ROC % of 10.23% is 371.4% 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 Sweeten Real Estate Development Co and its competitors. For the Real Estate industry, the median ROC % is 2.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sweeten Real Estate Development Co's current ROC % is 10.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sweeten Real Estate Development Co stock overvalued right now?
Based on GuruFocus' analysis, Sweeten Real Estate Development Co (TPE:5525) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$14.06, compared to a current price of NT$21.80 — trading 55% above its estimated fair value. The current ROC % is 10.23% and 371.4% above the Real Estate industry median of 2.17. Sweeten Real Estate Development Co's overall GF Score™ is 71/100 with 7 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 Sweeten Real Estate Development Co (TPE:5525), the current ROC % is 10.23% 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 Sweeten Real Estate Development Co (TPE:5525) Overvalued in 2026?

Based on GuruFocus' analysis, Sweeten Real Estate Development Co stock appears to be overvalued. The current stock price of NT$21.80 is trading 55% above its estimated GF Value™ of NT$14.06. GuruFocus considers Sweeten Real Estate Development Co to be Significantly Overvalued.

Key valuation signals for TPE:5525:

  • ROC %: 10.23%
  • GF Value™: NT$14.06 vs. price of NT$21.80 (55% above fair value)
  • GF Score™: 71/100 with 7 warning signs
  • Industry Position: 371.4% above the Real Estate median

No single metric tells the full story. See the TPE:5525 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sweeten Real Estate Development Co Business Description

Address No. 201, Wenxin Road, 3rd Floor, Section 2, Xitun District, Taichung, TWN
Sweeten Real Estate Development Co Ltd is engaged in the construction residential buildings and the leasing and sale of commercial buildings, development and leasing of industrial plants, development of specific professional zones, urban renewal and leasing of office buildings. Its segment includes Building department, Construction department, and Hotel department. The building department derives the majority of revenue.
71GF Score

Get the complete analysis for TPE:5525

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

NT$21.80
Price
NT$14.06
GF Value