Cathay Consolidated (TPE:1342) ROCE %: 22.99% (As of Dec. 2025)


TPE:1342 Cathay Consolidated Inc TPE:1342
95 GF Score
Price NT$112.50
GF Value NT$114.39
Valuation Fairly Valued
! 7 Warning Signs
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What is Cathay Consolidated ROCE %?

Cathay Consolidated TPE:1342 +1.35% 95 ROCE % is 22.99% as of Dec. 2025. GuruFocus rates TPE:1342 with a GF Score™ of 95/100 and a GF Value™ of NT$114.39 (Fairly Valued). The stock has 7 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. Cathay Consolidated's annualized ROCE % for the quarter that ended in Dec. 2025 was 22.99%.

Cathay Consolidated  (TPE:1342) 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.

Cathay Consolidated ROCE % Related Terms

Cathay Consolidated ROCE % Historical Data

* Premium members only.

The historical data trend for Cathay Consolidated'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.

Cathay Consolidated ROCE % Chart

Cathay Consolidated 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 18.55 28.69 25.67 21.37 19.04

Cathay Consolidated 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 19.83 25.10 11.23 19.10 22.99
TPE:1342
95GF Score
Cathay Consolidated Inc TPE:1342
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Cathay Consolidated ROCE % Calculation

Cathay Consolidated'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 )
=552.553/( ( (3594.245 - 636.389) + (3581.094 - 734.05) )/ 2 )
=552.553/( (2957.856+2847.044)/ 2 )
=552.553/2902.45
=19.04 %

Cathay Consolidated'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 )
=654.728/( ( (3464.031 - 614.811) + (3581.094 - 734.05) )/ 2 )
=654.728/( ( 2849.22 + 2847.044 )/ 2 )
=654.728/2848.132
=22.99 %

(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 22.99% mean?
Cathay Consolidated (TPE:1342) has a ROCE % of 22.99% as of Dec. 2025.
Is Cathay Consolidated's ROCE % too high?
Cathay Consolidated's current ROCE % is 22.99%. The Manufacturing - Apparel & Accessories industry median ROCE % is 6.14. Cathay Consolidated's value of 22.99% is 274.7% above this industry median. Overall, Cathay Consolidated has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cathay Consolidated's ROCE % compare to competitors?
Cathay Consolidated's ROCE % of 22.99% can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median ROCE % is 6.14. Cathay Consolidated's value of 22.99% is 274.7% 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 Manufacturing - Apparel & Accessories company?
The median ROCE % among Manufacturing - Apparel & Accessories companies is 6.14, based on 1,040 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. Cathay Consolidated's current ROCE % of 22.99% is 274.7% 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 Manufacturing - Apparel & Accessories industry, the median ROCE % is 6.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cathay Consolidated's current ROCE % is 22.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cathay Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Cathay Consolidated (TPE:1342) is currently considered Fairly Valued. The stock's GF Value™ is NT$114.39, compared to a current price of NT$112.50 — trading 1.7% below its estimated fair value. The current ROCE % is 22.99% and 274.7% above the Manufacturing - Apparel & Accessories industry median of 6.14. Cathay Consolidated's overall GF Score™ is 95/100 with 7 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 Cathay Consolidated (TPE:1342), the current ROCE % is 22.99% 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 Cathay Consolidated (TPE:1342) Overvalued in 2026?

Based on GuruFocus' analysis, Cathay Consolidated stock appears to be undervalued. The current stock price of NT$112.50 is trading 1.7% below its estimated GF Value™ of NT$114.39. GuruFocus considers Cathay Consolidated to be Fairly Valued.

Key valuation signals for TPE:1342:

  • ROCE %: 22.99%
  • GF Value™: NT$114.39 vs. price of NT$112.50 (1.7% below fair value)
  • GF Score™: 95/100 with 7 warning signs
  • Industry Position: 274.7% above the Manufacturing - Apparel & Accessories median

No single metric tells the full story. See the TPE:1342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Cathay Consolidated Business Description

Address Number 6, Dexing 4th Road, Yilan County, Dongshan Shiang, TWN, 26950
Cathay Consolidated Inc is a Taiwan-based company engaged in the manufacturing of TPU film, air mattresses, covers, laminated fabrics, and bladders. Its revenue mainly comes from the production and sale of functional fabrics. It operates in Taiwan, Asia, the Americas, Others, and the majority of its revenue comes from Asia. The main product of the Company is TPU film, air mattress, cover, laminated fabrics and bladder. The company's products are used in Aviation, Marine, Medical, Outdoor, and Industrial.
95GF Score

Get the complete analysis for TPE:1342

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

NT$112.50
Price
NT$114.39
GF Value