Kuen Ling Machinery Refrigerating Co (ROCO:4527) ROCE %: 40.14% (As of Dec. 2025)

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ROCO:4527 Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
68 GF Score
Price NT$39.55
GF Value NT$36.89
Valuation Fairly Valued
! 2 Warning Signs
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What is Kuen Ling Machinery Refrigerating Co ROCE %?

Kuen Ling Machinery Refrigerating Co ROCO:4527 68 ROCE % is 40.14% as of Dec. 2025. GuruFocus rates ROCO:4527 with a GF Score™ of 68/100 and a GF Value™ of NT$36.89 (Fairly Valued). 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. Kuen Ling Machinery Refrigerating Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 40.14%.

Kuen Ling Machinery Refrigerating Co  (ROCO:4527) 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.

Kuen Ling Machinery Refrigerating Co ROCE % Related Terms

Kuen Ling Machinery Refrigerating Co ROCE % Historical Data

* Premium members only.

The historical data trend for Kuen Ling Machinery Refrigerating 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.

Kuen Ling Machinery Refrigerating Co ROCE % Chart

Kuen Ling Machinery Refrigerating 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 11.23 14.61 19.82 20.92 15.78

Kuen Ling Machinery Refrigerating Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 25.96 9.62 4.65 12.49 40.14
ROCO:4527
68GF Score
Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Kuen Ling Machinery Refrigerating Co ROCE % Calculation

Kuen Ling Machinery Refrigerating 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 )
=329.047/( ( (3479.621 - 1409.967) + (3378.599 - 1278.645) )/ 2 )
=329.047/( (2069.654+2099.954)/ 2 )
=329.047/2084.804
=15.78 %

Kuen Ling Machinery Refrigerating 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: Sep. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=805.96/( ( (3067.079 - 1151.324) + (3378.599 - 1278.645) )/ 2 )
=805.96/( ( 1915.755 + 2099.954 )/ 2 )
=805.96/2007.8545
=40.14 %

(1) Note: The EBIT data used here is four times the quarterly (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 40.14% mean?
Kuen Ling Machinery Refrigerating Co (ROCO:4527) has a ROCE % of 40.14% as of Dec. 2025.
Is Kuen Ling Machinery Refrigerating Co's ROCE % too high?
Kuen Ling Machinery Refrigerating Co's current ROCE % is 40.14%. The Hardware industry median ROCE % is 5.90. Kuen Ling Machinery Refrigerating Co's value of 40.14% is 580.9% above this industry median. Overall, Kuen Ling Machinery Refrigerating Co has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kuen Ling Machinery Refrigerating Co's ROCE % compare to APH and GLW?
Kuen Ling Machinery Refrigerating Co's ROCE % of 40.14% can be compared against companies in the Hardware industry. The industry median ROCE % is 5.90. Kuen Ling Machinery Refrigerating Co's value of 40.14% is 580.9% 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 5.90, based on 2,452 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. Kuen Ling Machinery Refrigerating Co's current ROCE % of 40.14% is 580.9% 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 5.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kuen Ling Machinery Refrigerating Co's current ROCE % is 40.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuen Ling Machinery Refrigerating Co stock overvalued right now?
Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co (ROCO:4527) is currently considered Fairly Valued. The stock's GF Value™ is NT$36.89, compared to a current price of NT$39.55 — trading 7.2% above its estimated fair value. The current ROCE % is 40.14% and 580.9% above the Hardware industry median of 5.90. Kuen Ling Machinery Refrigerating Co's overall GF Score™ is 68/100 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527), the current ROCE % is 40.14% 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527) Overvalued in 2026?

Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co stock appears to be overvalued. The current stock price of NT$39.55 is trading 7.2% above its estimated GF Value™ of NT$36.89. GuruFocus considers Kuen Ling Machinery Refrigerating Co to be Fairly Valued.

Key valuation signals for ROCO:4527:

  • ROCE %: 40.14%
  • GF Value™: NT$36.89 vs. price of NT$39.55 (7.2% above fair value)
  • GF Score™: 68/100 with 2 warning signs
  • Industry Position: 580.9% above the Hardware median

No single metric tells the full story. See the ROCO:4527 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Kuen Ling Machinery Refrigerating Co Business Description

Address No.300, Chihkan North Road, Ziguan District, Kaohsiung, TWN, 826
Kuen Ling Machinery Refrigerating Co Ltd is engaged in the installation, maintenance, repair, assembly, manufacturing, processing, buying and selling, domestic and international sales, and leasing of condensers, ice water coolers, ice water units, and refrigeration units. Its products are water-cooled centrifugal, screw type, flooded type chiller units, air-cooled chiller unit, computer room packaged chiller units, thermal storage ice tank, and vacuum freeze-dried equipment. There are three segments of the Group, which are operation bases in Taiwan, Mainland China and Vietnam regions.
68GF Score

Get the complete analysis for ROCO:4527

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

NT$39.55
Price
NT$36.89
GF Value