Grade Upon Technology (ROCO:6739) ROCE %: 70.13% (As of Dec. 2025)


ROCO:6739 Grade Upon Technology Corp ROCO:6739
71 GF Score
Price NT$1,300.00
GF Value NT$381.63
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology ROCE %?

Grade Upon Technology ROCO:6739 +8.33% 71 ROCE % is 70.13% as of Dec. 2025. GuruFocus rates ROCO:6739 with a GF Score™ of 71/100 and a GF Value™ of NT$381.63 (Significantly Overvalued). The stock has 1 warning sign 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. Grade Upon Technology's annualized ROCE % for the quarter that ended in Dec. 2025 was 70.13%.

Grade Upon Technology  (ROCO:6739) 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.

Grade Upon Technology ROCE % Related Terms

Grade Upon Technology ROCE % Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology'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.

Grade Upon Technology ROCE % Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial 6.40 14.80 21.80 28.33 51.15

Grade Upon Technology Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 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 27.66 43.24 42.63 62.69 70.13
ROCO:6739
71GF Score
Grade Upon Technology Corp ROCO:6739
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Grade Upon Technology ROCE % Calculation

Grade Upon Technology'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 )
=455.398/( ( (914.024 - 158.006) + (1294.508 - 269.851) )/ 2 )
=455.398/( (756.018+1024.657)/ 2 )
=455.398/890.3375
=51.15 %

Grade Upon Technology'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 )
=668.664/( ( (1090.721 - 208.578) + (1294.508 - 269.851) )/ 2 )
=668.664/( ( 882.143 + 1024.657 )/ 2 )
=668.664/953.4
=70.13 %

(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 70.13% mean?
Grade Upon Technology (ROCO:6739) has a ROCE % of 70.13% as of Dec. 2025.
Is Grade Upon Technology's ROCE % too high?
Grade Upon Technology's current ROCE % is 70.13%. The Semiconductors industry median ROCE % is 4.84. Grade Upon Technology's value of 70.13% is 1349% above this industry median. Overall, Grade Upon Technology has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's ROCE % compare to NVDA and AVGO?
Grade Upon Technology's ROCE % of 70.13% can be compared against companies in the Semiconductors industry. The industry median ROCE % is 4.84. Grade Upon Technology's value of 70.13% is 1349% 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 Semiconductors company?
The median ROCE % among Semiconductors companies is 4.84, based on 1,015 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. Grade Upon Technology's current ROCE % of 70.13% is 1349% 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 Semiconductors industry, the median ROCE % is 4.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Grade Upon Technology's current ROCE % is 70.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$381.63, compared to a current price of NT$1,300.00 — trading 240.6% above its estimated fair value. The current ROCE % is 70.13% and 1349% above the Semiconductors industry median of 4.84. Grade Upon Technology's overall GF Score™ is 71/100 with 1 warning sign 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 Grade Upon Technology (ROCO:6739), the current ROCE % is 70.13% 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?

Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued. The current stock price of NT$1,300.00 is trading 240.6% above its estimated GF Value™ of NT$381.63. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • ROCE %: 70.13%
  • GF Value™: NT$381.63 vs. price of NT$1,300.00 (240.6% above fair value)
  • GF Score™: 71/100 with 1 warning sign
  • Industry Position: 1349% above the Semiconductors median

No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Grade Upon Technology Business Description

Address No. 1, Baotai 6th Road, 1st Floor, Hsinchu County, Zhubei City, TWN, 302
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
71GF Score

Get the complete analysis for ROCO:6739

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

NT$1,300.00
Price
NT$381.63
GF Value