Alliance Material Co (ROCO:3595) ROCE %: 49.17% (As of Dec. 2025)


ROCO:3595 Alliance Material Co Ltd ROCO:3595
53 GF Score
Price NT$2,265.00
GF Value NT$74.67
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Alliance Material Co ROCE %?

Alliance Material Co ROCO:3595 -5.23% 53 ROCE % is 49.17% as of Dec. 2025. GuruFocus rates ROCO:3595 with a GF Score™ of 53/100 and a GF Value™ of NT$74.67 (Significantly Overvalued). The stock has 2 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Alliance Material Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 49.17%.

Alliance Material Co  (ROCO:3595) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Alliance Material Co ROCE % Related Terms

Alliance Material Co ROCE % Historical Data

* Premium members only.

The historical data trend for Alliance Material Co's ROCE % 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.

Alliance Material Co ROCE % Chart

Alliance Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 18.57 8.08 1.85 -6.41 28.39

Alliance Material Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROCE % 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 7.05 -12.67 0.01 7.51 49.17
ROCO:3595
53GF Score
Alliance Material Co Ltd ROCO:3595
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Alliance Material Co ROCE % Calculation

Alliance Material Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=174.926/( ( (647.58 - 108.64) + (811.292 - 118.018) )/ 2 )
=174.926/( (538.94+693.274)/ 2 )
=174.926/616.107
=28.39 %

Alliance Material Co's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=308.5/( ( (671.9 - 110.27) + (811.292 - 118.018) )/ 2 )
=308.5/( ( 561.63 + 693.274 )/ 2 )
=308.5/627.452
=49.17 %

(1) Note: The EBIT data used here is two times the semi-annual (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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 49.17% mean?
Alliance Material Co (ROCO:3595) has a ROCE % of 49.17% as of Dec. 2025.
Is Alliance Material Co's ROCE % too high?
Alliance Material Co's current ROCE % is 49.17%. The Hardware industry median ROCE % is 5.81. Alliance Material Co's value of 49.17% is 746.3% above this industry median. Overall, Alliance Material Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Material Co's ROCE % compare to APH and GLW?
Alliance Material Co's ROCE % of 49.17% can be compared against companies in the Hardware industry. The industry median ROCE % is 5.81. Alliance Material Co's value of 49.17% is 746.3% 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 ROCE % for a Hardware company?
The median ROCE % among Hardware companies is 5.81, based on 2,449 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Alliance Material Co's current ROCE % of 49.17% is 746.3% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Hardware industry, the median ROCE % is 5.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Alliance Material Co's current ROCE % is 49.17%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Material Co stock overvalued right now?
Based on GuruFocus' analysis, Alliance Material Co (ROCO:3595) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$74.67, compared to a current price of NT$2,265.00 — trading 2933.3% above its estimated fair value. The current ROCE % is 49.17% and 746.3% above the Hardware industry median of 5.81. Alliance Material Co's overall GF Score™ is 53/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Alliance Material Co (ROCO:3595), the current ROCE % is 49.17% 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 Alliance Material Co (ROCO:3595) Overvalued in 2026?

Based on GuruFocus' analysis, Alliance Material Co stock appears to be overvalued. The current stock price of NT$2,265.00 is trading 2933.3% above its estimated GF Value™ of NT$74.67. GuruFocus considers Alliance Material Co to be Significantly Overvalued.

Key valuation signals for ROCO:3595:

  • ROCE %: 49.17%
  • GF Value™: NT$74.67 vs. price of NT$2,265.00 (2933.3% above fair value)
  • GF Score™: 53/100 with 2 warning signs
  • Industry Position: 746.3% above the Hardware median

No single metric tells the full story. See the ROCO:3595 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Alliance Material Co Business Description

Address Jhong-He Street, No. 1, Lane 15, Lane 191, Jhu-Bei City, Hsin Chu, TWN, 302
Alliance Material Co Ltd is engaged in the production of LCD backlight module optical film. It offers black and white tape, optical tape, plastic protective film, UV light curing resin and the provision of cutting and processing services. The company also provides all kinds of materials professional consulting services.
53GF Score

Get the complete analysis for ROCO:3595

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

NT$2,265.00
Price
NT$74.67
GF Value