New Palace International Co (TPE:8940) ROCE %: 14.34% (As of Dec. 2025)


TPE:8940 New Palace International Co Ltd TPE:8940
77 GF Score
Price NT$16.35
GF Value NT$25.22
Valuation Possible Value Trap
! 4 Warning Signs
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What is New Palace International Co ROCE %?

New Palace International Co TPE:8940 -2.39% 77 ROCE % is 14.34% as of Dec. 2025. GuruFocus rates TPE:8940 with a GF Score™ of 77/100 and a GF Value™ of NT$25.22 (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. New Palace International Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 14.34%.

New Palace International Co  (TPE:8940) 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.

New Palace International Co ROCE % Related Terms

New Palace International Co ROCE % Historical Data

* Premium members only.

The historical data trend for New Palace International 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.

New Palace International Co ROCE % Chart

New Palace International 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 -10.68 2.76 11.08 11.12 4.34

New Palace International 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 19.46 27.75 -5.05 -20.47 14.34
TPE:8940
77GF Score
New Palace International Co Ltd TPE:8940
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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New Palace International Co ROCE % Calculation

New Palace International 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 )
=72.42/( ( (2237.347 - 537.638) + (2157.468 - 523.359) )/ 2 )
=72.42/( (1699.709+1634.109)/ 2 )
=72.42/1666.909
=4.34 %

New Palace International 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 )
=233.184/( ( (1987.25 - 369.675) + (2157.468 - 523.359) )/ 2 )
=233.184/( ( 1617.575 + 1634.109 )/ 2 )
=233.184/1625.842
=14.34 %

(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 14.34% mean?
New Palace International Co (TPE:8940) has a ROCE % of 14.34% as of Dec. 2025.
Is New Palace International Co's ROCE % too high?
New Palace International Co's current ROCE % is 14.34%. The Restaurants industry median ROCE % is 6.01. New Palace International Co's value of 14.34% is 138.6% above this industry median. Overall, New Palace International Co has a GF Score™ of 77/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does New Palace International Co's ROCE % compare to MCD and SBUX?
New Palace International Co's ROCE % of 14.34% can be compared against companies in the Restaurants industry. The industry median ROCE % is 6.01. New Palace International Co's value of 14.34% is 138.6% 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 Restaurants company?
The median ROCE % among Restaurants companies is 6.01, based on 353 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. New Palace International Co's current ROCE % of 14.34% is 138.6% 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 Restaurants industry, the median ROCE % is 6.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Palace International Co's current ROCE % is 14.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Palace International Co stock overvalued right now?
Based on GuruFocus' analysis, New Palace International Co (TPE:8940) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.22, compared to a current price of NT$16.35 — trading 35.2% below its estimated fair value. The current ROCE % is 14.34% and 138.6% above the Restaurants industry median of 6.01. New Palace International Co's overall GF Score™ is 77/100 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 New Palace International Co (TPE:8940), the current ROCE % is 14.34% 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 New Palace International Co (TPE:8940) Overvalued in 2026?

Based on GuruFocus' analysis, New Palace International Co stock appears to be undervalued. The current stock price of NT$16.35 is trading 35.2% below its estimated GF Value™ of NT$25.22. GuruFocus considers New Palace International Co to be Possible Value Trap.

Key valuation signals for TPE:8940:

  • ROCE %: 14.34%
  • GF Value™: NT$25.22 vs. price of NT$16.35 (35.2% below fair value)
  • GF Score™: 77/100 with 4 warning signs
  • Industry Position: 138.6% above the Restaurants median

No single metric tells the full story. See the TPE:8940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

New Palace International Co Business Description

Address No. 456, Hanxi East Road, Section 1, East District, Taichang, TWN, 401
New Palace International Co Ltd is a Taiwan-based company engaged in the catering industry. Its products and services include the provision of traditional catering services, banquets, and buffets. The company generates the majority of its revenue from Chinese banquet catering, and a small portion of revenue is derived from Other catering services.
77GF Score

Get the complete analysis for TPE:8940

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

NT$16.35
Price
NT$25.22
GF Value