Tons Lightology (ROCO:4972) ROCE %: -1.23% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:4972 Tons Lightology Inc ROCO:4972
65 GF Score
Price NT$16.80
GF Value NT$20.13
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Tons Lightology ROCE %?

Tons Lightology ROCO:4972 -0.59% 65 ROCE % is -1.23% as of Dec. 2025. GuruFocus rates ROCO:4972 with a GF Score™ of 65/100 and a GF Value™ of NT$20.13 (Modestly Undervalued). The stock has 3 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. Tons Lightology's annualized ROCE % for the quarter that ended in Dec. 2025 was -1.23%.


Tons Lightology  (ROCO:4972) 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.


Tons Lightology ROCE % Related Terms


Tons Lightology ROCE % Historical Data

* Premium members only.

The historical data trend for Tons Lightology'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.

Tons Lightology ROCE % Chart

Tons Lightology 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 11.39 6.35 5.09 0.85 -6.24

Tons Lightology 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 4.20 -4.95 -8.85 -11.02 -1.23
ROCO:4972
65GF Score
Tons Lightology Inc ROCO:4972
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tons Lightology ROCE % Calculation

Tons Lightology'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 )
=-99.07/( ( (2178.011 - 489.481) + (1816.793 - 330.405) )/ 2 )
=-99.07/( (1688.53+1486.388)/ 2 )
=-99.07/1587.459
=-6.24 %

Tons Lightology'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 )
=-18.024/( ( (1737.072 - 301.208) + (1816.793 - 330.405) )/ 2 )
=-18.024/( ( 1435.864 + 1486.388 )/ 2 )
=-18.024/1461.126
=-1.23 %

(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 -1.23% mean?
Tons Lightology (ROCO:4972) has a ROCE % of -1.23% as of Dec. 2025.
Is Tons Lightology's ROCE % too high?
Tons Lightology's current ROCE % is -1.23%. Overall, Tons Lightology has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tons Lightology's ROCE % compare to SN and SGI?
Tons Lightology's ROCE % of -1.23% can be compared against companies in the Furnishings, Fixtures & Appliances industry. The industry median ROCE % is 5.67. 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 Furnishings, Fixtures & Appliances company?
The median ROCE % among Furnishings, Fixtures & Appliances companies is 5.67, based on 427 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. 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 Furnishings, Fixtures & Appliances industry, the median ROCE % is 5.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tons Lightology's current ROCE % is -1.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tons Lightology stock overvalued right now?
Based on GuruFocus' analysis, Tons Lightology (ROCO:4972) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.13, compared to a current price of NT$16.80 — trading 16.5% below its estimated fair value. The current ROCE % is -1.23%. Tons Lightology's overall GF Score™ is 65/100 with 3 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 Tons Lightology (ROCO:4972), the current ROCE % is -1.23% 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 Tons Lightology (ROCO:4972) Overvalued in 2026?

Based on GuruFocus' analysis, Tons Lightology stock appears to be undervalued. The current stock price of NT$16.80 is trading 16.5% below its estimated GF Value™ of NT$20.13. GuruFocus considers Tons Lightology to be Modestly Undervalued.

Key valuation signals for ROCO:4972:

  • ROCE %: -1.23%
  • GF Value™: NT$20.13 vs. price of NT$16.80 (16.5% below fair value)
  • GF Score™: 65/100 with 3 warning signs

No single metric tells the full story. See the ROCO:4972 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tons Lightology Business Description

Address No. 236, Bo’ai Street, 4th Floor, Shulin District, New Taipei, TWN, 23845
Tons Lightology Inc engages in the design, manufacture, and sale of commercial lighting fixtures. The company's operating segment includes Tons Lightology Inc; Titan Lighting Co. Ltd, Zhongshan Tons Lighting Co. Ltd, and StrongLED Lighting System (Cayman) Co. Ltd. It generates maximum revenue from the Tons Lightology Inc. segment. Geographically, it derives a majority of revenue from Europe and also has a presence in Asia, Oceania, and other countries. It focuses on indoor lighting and outdoor lighting. The company's products are used for museum/gallery, commercial, hotel, club, office, and Outdoor applications.
65GF Score

Get the complete analysis for ROCO:4972

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

NT$16.80
Price
NT$20.13
GF Value