L & K Engineering Co (TPE:6139) ROCE %: 80.84% (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:6139 L & K Engineering Co Ltd TPE:6139
87 GF Score
Price NT$834.00
GF Value NT$698.56
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is L & K Engineering Co ROCE %?

L & K Engineering Co TPE:6139 -5.55% 87 ROCE % is 80.84% as of Dec. 2025. GuruFocus rates TPE:6139 with a GF Score™ of 87/100 and a GF Value™ of NT$698.56 (Modestly Overvalued). The stock has 6 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. L & K Engineering Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 80.84%.


L & K Engineering Co  (TPE:6139) 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.


L & K Engineering Co ROCE % Related Terms


L & K Engineering Co ROCE % Historical Data

* Premium members only.

The historical data trend for L & K Engineering 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.

L & K Engineering Co ROCE % Chart

L & K Engineering 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 3.59 3.34 51.10 37.67 47.50

L & K Engineering 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 39.62 24.14 22.06 72.89 80.84
TPE:6139
87GF Score
L & K Engineering Co Ltd TPE:6139
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

L & K Engineering Co ROCE % Calculation

L & K Engineering 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 )
=11916.509/( ( (60497.028 - 38348.08) + (83381.417 - 55359.322) )/ 2 )
=11916.509/( (22148.948+28022.095)/ 2 )
=11916.509/25085.5215
=47.50 %

L & K Engineering 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 )
=21328.712/( ( (81045.891 - 56302.698) + (83381.417 - 55359.322) )/ 2 )
=21328.712/( ( 24743.193 + 28022.095 )/ 2 )
=21328.712/26382.644
=80.84 %

(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 80.84% mean?
L & K Engineering Co (TPE:6139) has a ROCE % of 80.84% as of Dec. 2025.
Is L & K Engineering Co's ROCE % too high?
L & K Engineering Co's current ROCE % is 80.84%. The Construction industry median ROCE % is 8.23. L & K Engineering Co's value of 80.84% is 882.3% above this industry median. Overall, L & K Engineering Co has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does L & K Engineering Co's ROCE % compare to PWR and FIX?
L & K Engineering Co's ROCE % of 80.84% can be compared against companies in the Construction industry. The industry median ROCE % is 8.23. L & K Engineering Co's value of 80.84% is 882.3% 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 Construction company?
The median ROCE % among Construction companies is 8.23, based on 1,755 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. L & K Engineering Co's current ROCE % of 80.84% is 882.3% 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 Construction industry, the median ROCE % is 8.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L & K Engineering Co's current ROCE % is 80.84%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L & K Engineering Co stock overvalued right now?
Based on GuruFocus' analysis, L & K Engineering Co (TPE:6139) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$698.56, compared to a current price of NT$834.00 — trading 19.4% above its estimated fair value. The current ROCE % is 80.84% and 882.3% above the Construction industry median of 8.23. L & K Engineering Co's overall GF Score™ is 87/100 with 6 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 L & K Engineering Co (TPE:6139), the current ROCE % is 80.84% 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 L & K Engineering Co (TPE:6139) Overvalued in 2026?

Based on GuruFocus' analysis, L & K Engineering Co stock appears to be overvalued. The current stock price of NT$834.00 is trading 19.4% above its estimated GF Value™ of NT$698.56. GuruFocus considers L & K Engineering Co to be Modestly Overvalued.

Key valuation signals for TPE:6139:

  • ROCE %: 80.84%
  • GF Value™: NT$698.56 vs. price of NT$834.00 (19.4% above fair value)
  • GF Score™: 87/100 with 6 warning signs
  • Industry Position: 882.3% above the Construction median

No single metric tells the full story. See the TPE:6139 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


L & K Engineering Co Business Description

Address No.17, Lane 120, Section 1, Neihu Road, 5th Floor, Neihu District, Taipei City, TWN, 11493
L & K Engineering Co Ltd is a Taiwan-based professional engineering company that provides fully integrated turnkey engineering services for cleanroom construction projects, process utility systems, electrical and mechanical engineering, and other associated engineering projects. The main business includes design and manufacture of hospitals, pharmaceutical and biochemically sterile rooms, electronics clean room, related mechanical and electrical peripherals, and manufacturing process pipelines, especially turnkey engineering services.
87GF Score

Get the complete analysis for TPE:6139

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

NT$834.00
Price
NT$698.56
GF Value