LINE Pay Taiwan (TPE:7722) ROCE %: 7.97% (As of Jun. 2026)

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TPE:7722 LINE Pay Taiwan Ltd TPE:7722
60 GF Score
Price NT$285.00
GF Value NT$721.84
Valuation Possible Value Trap
! 4 Warning Signs
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What is LINE Pay Taiwan ROCE %?

LINE Pay Taiwan TPE:7722 +1.24% 60 ROCE % is 7.97% as of Jun. 2026. GuruFocus rates TPE:7722 with a GF Score™ of 60/100 and a GF Value™ of NT$721.84 (Possible Value Trap). 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. LINE Pay Taiwan's annualized ROCE % for the quarter that ended in Jun. 2026 was 7.97%.

LINE Pay Taiwan  (TPE:7722) 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.

LINE Pay Taiwan ROCE % Related Terms

LINE Pay Taiwan ROCE % Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan ROCE % Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial 2.69 11.19 11.14 10.48 6.25

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 4.41 8.34 4.42 6.05 7.97
TPE:7722
60GF Score
LINE Pay Taiwan Ltd TPE:7722
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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LINE Pay Taiwan ROCE % Calculation

LINE Pay Taiwan'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 )
=713.532/( ( (16705.545 - 5857.692) + (20508.653 - 8509.193) )/ 2 )
=713.532/( (10847.853+11999.46)/ 2 )
=713.532/11423.6565
=6.25 %

LINE Pay Taiwan's ROCE % of for the quarter that ended in Jun. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=964.556/( ( (23981.612 - 11954.039) + (25342.99 - 13167.865) )/ 2 )
=964.556/( ( 12027.573 + 12175.125 )/ 2 )
=964.556/12101.349
=7.97 %

(1) Note: The EBIT data used here is four times the quarterly (Jun. 2026) 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 7.97% mean?
LINE Pay Taiwan (TPE:7722) has a ROCE % of 7.97% as of Jun. 2026.
Is LINE Pay Taiwan's ROCE % too high?
LINE Pay Taiwan's current ROCE % is 7.97%. The Software industry median ROCE % is 5.52. LINE Pay Taiwan's value of 7.97% is 44.4% above this industry median. Overall, LINE Pay Taiwan has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's ROCE % compare to MSFT and ORCL?
LINE Pay Taiwan's ROCE % of 7.97% can be compared against companies in the Software industry. The industry median ROCE % is 5.52. LINE Pay Taiwan's value of 7.97% is 44.4% 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 Software company?
The median ROCE % among Software companies is 5.52, based on 2,725 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. LINE Pay Taiwan's current ROCE % of 7.97% is 44.4% 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 Software industry, the median ROCE % is 5.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINE Pay Taiwan's current ROCE % is 7.97%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
Based on GuruFocus' analysis, LINE Pay Taiwan (TPE:7722) is currently considered Possible Value Trap. The stock's GF Value™ is NT$721.84, compared to a current price of NT$285.00 — trading 60.5% below its estimated fair value. The current ROCE % is 7.97% and 44.4% above the Software industry median of 5.52. LINE Pay Taiwan's overall GF Score™ is 60/100 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 LINE Pay Taiwan (TPE:7722), the current ROCE % is 7.97% as of Jun. 2026. 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 LINE Pay Taiwan (TPE:7722) Overvalued in 2026?

Based on GuruFocus' analysis, LINE Pay Taiwan stock appears to be undervalued. The current stock price of NT$285.00 is trading 60.5% below its estimated GF Value™ of NT$721.84. GuruFocus considers LINE Pay Taiwan to be Possible Value Trap.

Key valuation signals for TPE:7722:

  • ROCE %: 7.97%
  • GF Value™: NT$721.84 vs. price of NT$285.00 (60.5% below fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 44.4% above the Software median

No single metric tells the full story. See the TPE:7722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
60GF Score

Get the complete analysis for TPE:7722

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

NT$285.00
Price
NT$721.84
GF Value