Goldsun Building Materials Co (TPE:2504) ROCE %: 13.62% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:2504 Goldsun Building Materials Co Ltd TPE:2504
82 GF Score
Price NT$31.05
GF Value NT$37.41
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Goldsun Building Materials Co ROCE %?

Goldsun Building Materials Co TPE:2504 +2.48% 82 ROCE % is 13.62% as of Dec. 2025. GuruFocus rates TPE:2504 with a GF Score™ of 82/100 and a GF Value™ of NT$37.41 (Modestly Undervalued). 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. Goldsun Building Materials Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 13.62%.


Goldsun Building Materials Co  (TPE:2504) 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.


Goldsun Building Materials Co ROCE % Related Terms


Goldsun Building Materials Co ROCE % Historical Data

* Premium members only.

The historical data trend for Goldsun Building 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.

Goldsun Building Materials Co ROCE % Chart

Goldsun Building Materials 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 13.06 17.84 15.25 16.61 13.92

Goldsun Building Materials 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 13.07 11.99 14.73 14.67 13.62
TPE:2504
82GF Score
Goldsun Building Materials Co Ltd TPE:2504
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Goldsun Building Materials Co ROCE % Calculation

Goldsun Building 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 )
=5154.494/( ( (43435.687 - 7002.752) + (46657.753 - 9036.351) )/ 2 )
=5154.494/( (36432.935+37621.402)/ 2 )
=5154.494/37027.1685
=13.92 %

Goldsun Building 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: 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 )
=5155.7/( ( (44885.972 - 6810.523) + (46657.753 - 9036.351) )/ 2 )
=5155.7/( ( 38075.449 + 37621.402 )/ 2 )
=5155.7/37848.4255
=13.62 %

(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 13.62% mean?
Goldsun Building Materials Co (TPE:2504) has a ROCE % of 13.62% as of Dec. 2025.
Is Goldsun Building Materials Co's ROCE % too high?
Goldsun Building Materials Co's current ROCE % is 13.62%. The Building Materials industry median ROCE % is 5.90. Goldsun Building Materials Co's value of 13.62% is 130.8% above this industry median. Overall, Goldsun Building Materials Co has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Goldsun Building Materials Co's ROCE % compare to CRH and VMC?
Goldsun Building Materials Co's ROCE % of 13.62% can be compared against companies in the Building Materials industry. The industry median ROCE % is 5.90. Goldsun Building Materials Co's value of 13.62% is 130.8% 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 Building Materials company?
The median ROCE % among Building Materials companies is 5.90, based on 405 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. Goldsun Building Materials Co's current ROCE % of 13.62% is 130.8% 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 Building Materials industry, the median ROCE % is 5.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Goldsun Building Materials Co's current ROCE % is 13.62%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Goldsun Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Goldsun Building Materials Co (TPE:2504) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$37.41, compared to a current price of NT$31.05 — trading 17% below its estimated fair value. The current ROCE % is 13.62% and 130.8% above the Building Materials industry median of 5.90. Goldsun Building Materials Co's overall GF Score™ is 82/100 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 Goldsun Building Materials Co (TPE:2504), the current ROCE % is 13.62% 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 Goldsun Building Materials Co (TPE:2504) Overvalued in 2026?

Based on GuruFocus' analysis, Goldsun Building Materials Co stock appears to be undervalued. The current stock price of NT$31.05 is trading 17% below its estimated GF Value™ of NT$37.41. GuruFocus considers Goldsun Building Materials Co to be Modestly Undervalued.

Key valuation signals for TPE:2504:

  • ROCE %: 13.62%
  • GF Value™: NT$37.41 vs. price of NT$31.05 (17% below fair value)
  • GF Score™: 82/100 with 4 warning signs
  • Industry Position: 130.8% above the Building Materials median

No single metric tells the full story. See the TPE:2504 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Goldsun Building Materials Co Business Description

Address No. 8, Xinhu 1st Road, 7th Floor, Neihu District, Taipei, TWN, 11494
Goldsun Building Materials Co Ltd is a Taiwan-based company that produces and distributes ready-mixed concretes and cement and and building rental. The company has reporting segments namely Pre-mixed concrete Segment in Taiwan, Pre-mixed concrete Segment in Mainland China and Others. The company generates a majority of its sales from the Taiwan market.
82GF Score

Get the complete analysis for TPE:2504

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

NT$31.05
Price
NT$37.41
GF Value