AcBel Polytech (TPE:6282) ROC %: 4.50% (As of Dec. 2025)


TPE:6282 AcBel Polytech Inc TPE:6282
58 GF Score
Price NT$54.10
GF Value NT$33.08
Valuation Significantly Overvalued
! 10 Warning Signs
View Full Analysis

What is AcBel Polytech ROC %?

AcBel Polytech TPE:6282 -7.84% 58 ROC % is 4.50% as of Dec. 2025. GuruFocus rates TPE:6282 with a GF Score™ of 58/100 and a GF Value™ of NT$33.08 (Significantly Overvalued). The stock has 10 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 %. AcBel Polytech's annualized return on capital (ROC %) for the quarter that ended in Dec. 2025 was 4.50%.

As of today (2026-06-26), AcBel Polytech's WACC % is 3.45%. AcBel Polytech's ROC % is 1.09% (calculated using TTM income statement data). AcBel Polytech earns returns that do not match up to its cost of capital. It will destroy value as it grows.


AcBel Polytech  (TPE:6282) 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, AcBel Polytech's WACC % is 3.45%. AcBel Polytech's ROC % is 1.09% (calculated using TTM income statement data). AcBel Polytech earns returns that do not match up to its cost of capital. It will destroy value as it grows.


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.


AcBel Polytech ROC % Related Terms


AcBel Polytech ROC % Historical Data

* Premium members only.

The historical data trend for AcBel Polytech'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.

AcBel Polytech ROC % Chart

AcBel Polytech 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 2.00 2.10 0.24 0.00 1.03

AcBel Polytech 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 -0.51 0.00 1.33 2.31 4.50
TPE:6282
58GF Score
AcBel Polytech Inc TPE:6282
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AcBel Polytech ROC % Calculation

AcBel Polytech'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 )
=714.374 * ( 1 - 50.67% )/( (34722.606 + 33528.519)/ 2 )
=352.4006942/34125.5625
=1.03 %

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))
=52021.265 - 9344.821 - ( 7953.838 - max(0, 19447.893 - 28759.443+7953.838))
=34722.606

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))
=51365.469 - 10290.353 - ( 8779.323 - max(0, 19899.81 - 27446.407+8779.323))
=33528.519

AcBel Polytech'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 )
=1436.556 * ( 1 - 0% )/( (30257.859 + 33528.519)/ 2 )
=1436.556/31893.189
=4.50 %

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))
=47156.058 - 9557.823 - ( 8068.886 - max(0, 17577.505 - 24917.881+8068.886))
=30257.859

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))
=51365.469 - 10290.353 - ( 8779.323 - max(0, 19899.81 - 27446.407+8779.323))
=33528.519

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 4.50% mean?
AcBel Polytech (TPE:6282) has a ROC % of 4.50% as of Dec. 2025. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on AcBel Polytech and its competitors.
Is AcBel Polytech's ROC % too high?
AcBel Polytech's current ROC % is 4.50%. The Industrial Products industry median ROC % is 5.23. AcBel Polytech's value of 4.50% is 13.9% below this industry median. Overall, AcBel Polytech has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AcBel Polytech's ROC % compare to VRT and BE?
AcBel Polytech's ROC % of 4.50% can be compared against companies in the Industrial Products industry. The industry median ROC % is 5.23. AcBel Polytech's value of 4.50% is 13.9% below 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 Industrial Products company?
The median ROC % among Industrial Products companies is 5.23, based on 3,040 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. AcBel Polytech's current ROC % of 4.50% is 13.9% below 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 AcBel Polytech and its competitors. For the Industrial Products industry, the median ROC % is 5.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AcBel Polytech's current ROC % is 4.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AcBel Polytech stock overvalued right now?
Based on GuruFocus' analysis, AcBel Polytech (TPE:6282) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.08, compared to a current price of NT$54.10 — trading 63.5% above its estimated fair value. The current ROC % is 4.50% and 13.9% below the Industrial Products industry median of 5.23. AcBel Polytech's overall GF Score™ is 58/100 with 10 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 AcBel Polytech (TPE:6282), the current ROC % is 4.50% 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 AcBel Polytech (TPE:6282) Overvalued in 2026?

Based on GuruFocus' analysis, AcBel Polytech stock appears to be overvalued. The current stock price of NT$54.10 is trading 63.5% above its estimated GF Value™ of NT$33.08. GuruFocus considers AcBel Polytech to be Significantly Overvalued.

Key valuation signals for TPE:6282:

  • ROC %: 4.50%
  • GF Value™: NT$33.08 vs. price of NT$54.10 (63.5% above fair value)
  • GF Score™: 58/100 with 10 warning signs
  • Industry Position: 13.9% below the Industrial Products median

No single metric tells the full story. See the TPE:6282 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AcBel Polytech Business Description

Address Danjin Road, No. 159, Section 3, Tamsui District, New Taipei City, TWN, 251
AcBel Polytech Inc is a Taiwanese technological company that develops, manufactures, and sells power-management solutions globally. It offers a wide range of custom-designed power supplies as per power module, to meet clients' needs in industries like information technology, communication, consumer electronics, networks, and industrial automation sectors. The Group's product offerings include Common Redundant Power Supplies (CRPS), Powershelf, Adapters, Industrial PSU, Medical PSU, EV Power Solutions, Telecom PSU, and others. Its reportable operating segments are: Power Supplies, which generates the maximum revenue, and Metal Parts and Others. Geographically, the Group generates maximum revenue from the United States, and the rest from Mainland China, Taiwan, and other markets.
58GF Score

Get the complete analysis for TPE:6282

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

NT$54.10
Price
NT$33.08
GF Value