Topco Scientific Co (TPE:5434) ROCE %: 26.44% (As of Dec. 2025)


TPE:5434 Topco Scientific Co Ltd TPE:5434
86 GF Score
Price NT$509.00
GF Value NT$343.00
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Topco Scientific Co ROCE %?

Topco Scientific Co TPE:5434 86 ROCE % is 26.44% as of Dec. 2025. GuruFocus rates TPE:5434 with a GF Score™ of 86/100 and a GF Value™ of NT$343.00 (Significantly Overvalued). 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. Topco Scientific Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 26.44%.

Topco Scientific Co  (TPE:5434) 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.

Topco Scientific Co ROCE % Related Terms

Topco Scientific Co ROCE % Historical Data

* Premium members only.

The historical data trend for Topco Scientific 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.

Topco Scientific Co ROCE % Chart

Topco Scientific 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 23.95 29.22 22.98 23.49 23.84

Topco Scientific 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 21.70 23.88 23.93 26.23 26.44
TPE:5434
86GF Score
Topco Scientific Co Ltd TPE:5434
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Topco Scientific Co ROCE % Calculation

Topco Scientific 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 )
=5555.371/( ( (37274.912 - 14953.877) + (41870.771 - 17589.402) )/ 2 )
=5555.371/( (22321.035+24281.369)/ 2 )
=5555.371/23301.202
=23.84 %

Topco Scientific 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 )
=6255.804/( ( (38416.399 - 15377.336) + (41870.771 - 17589.402) )/ 2 )
=6255.804/( ( 23039.063 + 24281.369 )/ 2 )
=6255.804/23660.216
=26.44 %

(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 26.44% mean?
Topco Scientific Co (TPE:5434) has a ROCE % of 26.44% as of Dec. 2025.
Is Topco Scientific Co's ROCE % too high?
Topco Scientific Co's current ROCE % is 26.44%. The Hardware industry median ROCE % is 5.88. Topco Scientific Co's value of 26.44% is 349.7% above this industry median. Overall, Topco Scientific Co has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Topco Scientific Co's ROCE % compare to SNX and ARW?
Topco Scientific Co's ROCE % of 26.44% can be compared against companies in the Hardware industry. The industry median ROCE % is 5.88. Topco Scientific Co's value of 26.44% is 349.7% 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 Hardware company?
The median ROCE % among Hardware companies is 5.88, based on 2,447 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. Topco Scientific Co's current ROCE % of 26.44% is 349.7% 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 Hardware industry, the median ROCE % is 5.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Topco Scientific Co's current ROCE % is 26.44%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Topco Scientific Co stock overvalued right now?
Based on GuruFocus' analysis, Topco Scientific Co (TPE:5434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$343.00, compared to a current price of NT$509.00 — trading 48.4% above its estimated fair value. The current ROCE % is 26.44% and 349.7% above the Hardware industry median of 5.88. Topco Scientific Co's overall GF Score™ is 86/100 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 Topco Scientific Co (TPE:5434), the current ROCE % is 26.44% 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 Topco Scientific Co (TPE:5434) Overvalued in 2026?

Based on GuruFocus' analysis, Topco Scientific Co stock appears to be overvalued. The current stock price of NT$509.00 is trading 48.4% above its estimated GF Value™ of NT$343.00. GuruFocus considers Topco Scientific Co to be Significantly Overvalued.

Key valuation signals for TPE:5434:

  • ROCE %: 26.44%
  • GF Value™: NT$343.00 vs. price of NT$509.00 (48.4% above fair value)
  • GF Score™: 86/100 with 7 warning signs
  • Industry Position: 349.7% above the Hardware median

No single metric tells the full story. See the TPE:5434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Topco Scientific Co Business Description

Address No. 176 Zhouzi Street, 6th Floor, Neihu District, Taipei, TWN
Topco Scientific Co Ltd engages in the trading of electronics products, high technology products and related materials and components, pollution prevention equipment; designing and installation of water purification and recycling systems, solar energy materials; providing solar energy system integration services and operation power of solar stations, as well as setting up a sport center that operates and provides sport training programs. The company's reportable segments include the advance material division, the semiconductor and electronics division and the environmental engineering group. The majority of the company's revenue is derived from the semiconductor and electronics division.
86GF Score

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

NT$509.00
Price
NT$343.00
GF Value