ION Electronic Materials Co (ROCO:6959) ROCE %: -5.22% (As of Dec. 2025)


ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
51 GF Score
Price NT$130.50
GF Value NT$89.67
Valuation Significantly Overvalued
! 4 Warning Signs
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What is ION Electronic Materials Co ROCE %?

ION Electronic Materials Co ROCO:6959 +2.76% 51 ROCE % is -5.22% as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 51/100 and a GF Value™ of NT$89.67 (Significantly Overvalued). The stock has 4 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. ION Electronic Materials Co's annualized ROCE % for the quarter that ended in Dec. 2025 was -5.22%.

ION Electronic Materials Co  (ROCO:6959) 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.

ION Electronic Materials Co ROCE % Related Terms

ION Electronic Materials Co ROCE % Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials 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.

ION Electronic Materials Co ROCE % Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial 68.04 16.02 8.40 -3.14 -5.60

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 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 6.25 -1.22 -5.28 -6.44 -5.22
ROCO:6959
51GF Score
ION Electronic Materials Co Ltd ROCO:6959
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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ION Electronic Materials Co ROCE % Calculation

ION Electronic Materials 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 )
=-104.804/( ( (1976.858 - 230.977) + (2176.595 - 179.498) )/ 2 )
=-104.804/( (1745.881+1997.097)/ 2 )
=-104.804/1871.489
=-5.60 %

ION Electronic Materials 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 )
=-97.392/( ( (2000.281 - 263.552) + (2176.595 - 179.498) )/ 2 )
=-97.392/( ( 1736.729 + 1997.097 )/ 2 )
=-97.392/1866.913
=-5.22 %

(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 -5.22% mean?
ION Electronic Materials Co (ROCO:6959) has a ROCE % of -5.22% as of Dec. 2025.
Is ION Electronic Materials Co's ROCE % too high?
ION Electronic Materials Co's current ROCE % is -5.22%. Overall, ION Electronic Materials Co has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's ROCE % compare to LIN and SHW?
ION Electronic Materials Co's ROCE % of -5.22% can be compared against companies in the Chemicals industry. The industry median ROCE % is 6.42. 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 Chemicals company?
The median ROCE % among Chemicals companies is 6.42, based on 1,589 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 Chemicals industry, the median ROCE % is 6.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ION Electronic Materials Co's current ROCE % is -5.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$89.67, compared to a current price of NT$130.50 — trading 45.5% above its estimated fair value. The current ROCE % is -5.22%. ION Electronic Materials Co's overall GF Score™ is 51/100 with 4 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 ION Electronic Materials Co (ROCO:6959), the current ROCE % is -5.22% 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$130.50 is trading 45.5% above its estimated GF Value™ of NT$89.67. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • ROCE %: -5.22%
  • GF Value™: NT$89.67 vs. price of NT$130.50 (45.5% above fair value)
  • GF Score™: 51/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
51GF Score

Get the complete analysis for ROCO:6959

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

NT$130.50
Price
NT$89.67
GF Value