Ability Enterprise Co (TPE:2374) ROCE %: 17.99% (As of Dec. 2025)


TPE:2374 Ability Enterprise Co Ltd TPE:2374
82 GF Score
Price NT$74.80
GF Value NT$77.30
Valuation Fairly Valued
! 3 Warning Signs
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What is Ability Enterprise Co ROCE %?

Ability Enterprise Co TPE:2374 -5.79% 82 ROCE % is 17.99% as of Dec. 2025. GuruFocus rates TPE:2374 with a GF Score™ of 82/100 and a GF Value™ of NT$77.30 (Fairly Valued). 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. Ability Enterprise Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 17.99%.

Ability Enterprise Co  (TPE:2374) 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.

Ability Enterprise Co ROCE % Related Terms

Ability Enterprise Co ROCE % Historical Data

* Premium members only.

The historical data trend for Ability Enterprise 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.

Ability Enterprise Co ROCE % Chart

Ability Enterprise Co 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 14.72 3.17 4.62 9.29 12.22

Ability Enterprise Co 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 7.63 6.66 7.30 18.04 17.99
TPE:2374
82GF Score
Ability Enterprise Co Ltd TPE:2374
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Ability Enterprise Co ROCE % Calculation

Ability Enterprise 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 )
=963.057/( ( (10190.78 - 2767.564) + (12389.005 - 4051.749) )/ 2 )
=963.057/( (7423.216+8337.256)/ 2 )
=963.057/7880.236
=12.22 %

Ability Enterprise 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: 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 )
=1470.348/( ( (11538.899 - 3527.284) + (12389.005 - 4051.749) )/ 2 )
=1470.348/( ( 8011.615 + 8337.256 )/ 2 )
=1470.348/8174.4355
=17.99 %

(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 17.99% mean?
Ability Enterprise Co (TPE:2374) has a ROCE % of 17.99% as of Dec. 2025.
Is Ability Enterprise Co's ROCE % too high?
Ability Enterprise Co's current ROCE % is 17.99%. The Hardware industry median ROCE % is 5.83. Ability Enterprise Co's value of 17.99% is 208.6% above this industry median. Overall, Ability Enterprise Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ability Enterprise Co's ROCE % compare to APH and GLW?
Ability Enterprise Co's ROCE % of 17.99% can be compared against companies in the Hardware industry. The industry median ROCE % is 5.83. Ability Enterprise Co's value of 17.99% is 208.6% 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 Hardware company?
The median ROCE % among Hardware companies is 5.83, based on 2,445 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. Ability Enterprise Co's current ROCE % of 17.99% is 208.6% 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 Hardware industry, the median ROCE % is 5.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ability Enterprise Co's current ROCE % is 17.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ability Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Ability Enterprise Co (TPE:2374) is currently considered Fairly Valued. The stock's GF Value™ is NT$77.30, compared to a current price of NT$74.80 — trading 3.2% below its estimated fair value. The current ROCE % is 17.99% and 208.6% above the Hardware industry median of 5.83. Ability Enterprise Co's overall GF Score™ is 82/100 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 Ability Enterprise Co (TPE:2374), the current ROCE % is 17.99% 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 Ability Enterprise Co (TPE:2374) Overvalued in 2026?

Based on GuruFocus' analysis, Ability Enterprise Co stock appears to be undervalued. The current stock price of NT$74.80 is trading 3.2% below its estimated GF Value™ of NT$77.30. GuruFocus considers Ability Enterprise Co to be Fairly Valued.

Key valuation signals for TPE:2374:

  • ROCE %: 17.99%
  • GF Value™: NT$77.30 vs. price of NT$74.80 (3.2% below fair value)
  • GF Score™: 82/100 with 3 warning signs
  • Industry Position: 208.6% above the Hardware median

No single metric tells the full story. See the TPE:2374 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Ability Enterprise Co Business Description

Address No. 200, Zhonghuan Road, Section 3, Xinzhuang District, New Taipei City, TWN, 242030
Ability Enterprise Co Ltd is mainly engaged in the manufacturing, purchases and sales of digital cameras, optical product components and film/video accessories. The Company's main activities are the manufacturing and sales of optical products, and the strategic investing segment focuses on sales of design and manufacturing of optical elements. It specializes in integrating optics, mechanics, acoustics, electronics, and software. Its product portfolio includes security equipment, home appliances, machine vision systems, video live streaming systems, cloud-based solutions, and automotive imaging applications. Its segments are the optical manufacturing segment, which generates maximum revenue, and the strategic investing segment. The Company generates maximum revenue from Japan.
82GF Score

Get the complete analysis for TPE:2374

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

NT$74.80
Price
NT$77.30
GF Value