CUB Elecparts (TPE:2231) ROCE %: -13.68% (As of Dec. 2025)

What is CUB Elecparts ROCE %?

CUB Elecparts TPE:2231 -0.43% 69 ROCE % is -13.68% as of Dec. 2025. GuruFocus rates TPE:2231 with a GF Score™ of 69/100 and a GF Value™ of NT$101.56 (Modestly Overvalued). The stock has 8 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. CUB Elecparts's annualized ROCE % for the quarter that ended in Dec. 2025 was -13.68%.

CUB Elecparts (TPE:2231) 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.

CUB Elecparts ROCE % Related Terms

CUB Elecparts ROCE % Historical Data

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The historical data trend for CUB Elecparts'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.

CUB Elecparts ROCE % Chart

CUB Elecparts Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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11.60

10.29

7.06

10.21

-3.87

CUB Elecparts 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															23.64	6.41	-12.87	3.78	-13.68

69GF Score

CUB Elecparts Inc TPE:2231

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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CUB Elecparts ROCE % Calculation

CUB Elecparts'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 )
	=	-274.604	/	( ( (11815.398 - 4687.99)	+	(10933.138 - 3886.429) )	/ 2 )
	=	-274.604	/	( (7127.408	+	7046.709)	/ 2 )
	=	-274.604	/	7087.0585
	=	-3.87 %

CUB Elecparts'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 )
	=	-925.9	/	( ( (11121.538 - 4629.264)	+	(10933.138 - 3886.429) )	/ 2 )
	=	-925.9	/	( ( 6492.274	+	7046.709 )	/ 2 )
	=	-925.9	/	6769.4915
	=	-13.68 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of -13.68% mean?

CUB Elecparts (TPE:2231) has a ROCE % of -13.68% as of Dec. 2025.

Is CUB Elecparts' ROCE % too high?

CUB Elecparts' current ROCE % is -13.68%. Overall, CUB Elecparts has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does CUB Elecparts' ROCE % compare to ORLY and AZO?

CUB Elecparts' ROCE % of -13.68% can be compared against companies in the Vehicles & Parts industry. The industry median ROCE % is 7.94. 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 Vehicles & Parts company?

The median ROCE % among Vehicles & Parts companies is 7.94, based on 1,318 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 Vehicles & Parts industry, the median ROCE % is 7.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CUB Elecparts's current ROCE % is -13.68%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is CUB Elecparts stock overvalued right now?

Based on GuruFocus' analysis, CUB Elecparts (TPE:2231) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$101.56, compared to a current price of NT$115.50 — trading 13.7% above its estimated fair value. The current ROCE % is -13.68%. CUB Elecparts' overall GF Score™ is 69/100 with 8 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 CUB Elecparts (TPE:2231), the current ROCE % is -13.68% 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 CUB Elecparts (TPE:2231) Overvalued in 2026?

Based on GuruFocus' analysis, CUB Elecparts stock appears to be overvalued. The current stock price of NT$115.50 is trading 13.7% above its estimated GF Value™ of NT$101.56. GuruFocus considers CUB Elecparts to be Modestly Overvalued.

Key valuation signals for TPE:2231:

ROCE %: -13.68%
GF Value™: NT$101.56 vs. price of NT$115.50 (13.7% above fair value)
GF Score™: 69/100 with 8 warning signs

No single metric tells the full story. See the TPE:2231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

CUB Elecparts Business Description

Industry Consumer Cyclical Vehicles & Parts

Comparable Companies TPE:1536 TPE:5306 ROCO:6279 TPE:1563 TPE:9942 TPE:1522 TPE:2102 TPE:2106 TPE:2497 TPE:2114 ORLY TSE:5802 AZO TSE:6902 XKRX:012330 TSE:5108 XPAR:ML SHSE:600660 XTER:KBX TSX:MG

Address Lane 546, Section 6, Zhanglu Road, No. 6, Fuhsin Township, Changhua County, Changhua, TWN

Website https://www.cubelec.com.tw

CUB Elecparts Inc is engaged in the manufacturing, processing, trading, and project construction of various automobile parts, motor switches, electrical products, communications electronic products, and computer peripheral equipment. Its product offerings include tire pressure monitoring systems, driver assistance systems for vehicles, ignition lock switches, combination switches, ABS speed sensors, camshaft position sensors, etc. The Group's reportable segments are: Auto Parts, and Communication Equipment and Engineering. Maximum revenue is generated from the Auto Parts segment, which offers various auto parts and automobile and motorcycle motor switches. Geographically, the Group derives maximum revenue from the USA, and the rest from Taiwan, China, Germany, and other markets.

69GF Score

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

NT$115.50

Price

NT$101.56

GF Value

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