Eternal Precision Mechanics Co (TPE:7795) ROCE %: 31.41% (As of Dec. 2025)


TPE:7795 Eternal Precision Mechanics Co TPE:7795
25 GF Score
Price NT$626.00
! 8 Warning Signs
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What is Eternal Precision Mechanics Co ROCE %?

Eternal Precision Mechanics Co TPE:7795 +2.45% 25 ROCE % is 31.41% as of Dec. 2025. GuruFocus rates TPE:7795 with a GF Score™ of 25/100. The stock has 8 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. Eternal Precision Mechanics Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 31.41%.

Eternal Precision Mechanics Co  (TPE:7795) 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.

Eternal Precision Mechanics Co ROCE % Related Terms

Eternal Precision Mechanics Co ROCE % Historical Data

* Premium members only.

The historical data trend for Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co ROCE % Chart

Eternal Precision Mechanics Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
39.86 57.48 24.22 26.04 22.44

Eternal Precision Mechanics Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
ROCE % Get a 7-Day Free Trial Premium Member Only 28.96 24.26 19.00 14.72 31.41
TPE:7795
25GF Score
Eternal Precision Mechanics Co TPE:7795
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Precision Mechanics Co ROCE % Calculation

Eternal Precision Mechanics 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 )
=424.663/( ( (3202.804 - 1300.858) + (2582.444 - 700.092) )/ 2 )
=424.663/( (1901.946+1882.352)/ 2 )
=424.663/1892.149
=22.44 %

Eternal Precision Mechanics 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 )
=578.376/( ( (2647.343 - 847.481) + (2582.444 - 700.092) )/ 2 )
=578.376/( ( 1799.862 + 1882.352 )/ 2 )
=578.376/1841.107
=31.41 %

(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 31.41% mean?
Eternal Precision Mechanics Co (TPE:7795) has a ROCE % of 31.41% as of Dec. 2025.
Is Eternal Precision Mechanics Co's ROCE % too high?
Eternal Precision Mechanics Co's current ROCE % is 31.41%. The Industrial Products industry median ROCE % is 7.05. Eternal Precision Mechanics Co's value of 31.41% is 345.5% above this industry median. Overall, Eternal Precision Mechanics Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Precision Mechanics Co's ROCE % compare to GEV and ETN?
Eternal Precision Mechanics Co's ROCE % of 31.41% can be compared against companies in the Industrial Products industry. The industry median ROCE % is 7.05. Eternal Precision Mechanics Co's value of 31.41% is 345.5% 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 an Industrial Products company?
The median ROCE % among Industrial Products companies is 7.05, based on 3,021 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. Eternal Precision Mechanics Co's current ROCE % of 31.41% is 345.5% 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 Industrial Products industry, the median ROCE % is 7.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Precision Mechanics Co's current ROCE % is 31.41%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Precision Mechanics Co stock overvalued right now?
Eternal Precision Mechanics Co (TPE:7795) has a current ROCE % of 31.41%. The current ROCE % is 31.41% and 345.5% above the Industrial Products industry median of 7.05. Eternal Precision Mechanics Co's overall GF Score™ is 25/100 with 8 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 Eternal Precision Mechanics Co (TPE:7795), the current ROCE % is 31.41% 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.

Eternal Precision Mechanics Co Business Description

Address No. 30, Yumin Street, Daliao District, Kaohsiung City, TWN
Eternal Precision Mechanics Co is principally engaged in the manufacturing, installation, and sale of electronic and semiconductor equipment, as well as electronic components. Its products include V130, V160, EFV-1000 (Litho. D/F), CV-600 (Litho., DFSM), CVP-600, CVP-700, CVP-500, CVP-300, CVP-1600SP, and CVP-1700SP.
25GF Score

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

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