Ardentec (ROCO:3264) ROE % Adjusted to Book Value: 5.90% (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.

ROCO:3264 Ardentec Corp ROCO:3264
68 GF Score
Price NT$217.50
GF Value NT$83.96
Valuation Significantly Overvalued
! 9 Warning Signs
View Full Analysis

What is Ardentec ROE % Adjusted to Book Value?

Ardentec ROCO:3264 -3.33% 68 ROE % Adjusted to Book Value is 5.90% as of Dec. 2025. GuruFocus rates ROCO:3264 with a GF Score™ of 68/100 and a GF Value™ of NT$83.96 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Ardentec's ROE % for the quarter that ended in Dec. 2025 was 18.10%. Ardentec's PB Ratio for the quarter that ended in Dec. 2025 was 3.07. Ardentec's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 was 5.90%.


Ardentec ROE % Adjusted to Book Value Related Terms


Ardentec ROE % Adjusted to Book Value Historical Data

* Premium members only.

The historical data trend for Ardentec's ROE % Adjusted to Book Value 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.

Ardentec ROE % Adjusted to Book Value Chart

Ardentec Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE % Adjusted to Book Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.36 16.35 8.09 8.49 4.93

Ardentec Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROE % Adjusted to Book Value 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 7.10 7.01 5.97 8.43 5.90

ROCO:3264 vs NVDA, AVGO, MU: ROE % Adjusted to Book Value Comparison

For the Semiconductors subindustry, Ardentec's ROE % Adjusted to Book Value, along with its competitors' market caps and ROE % Adjusted to Book Value data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Ardentec ROE % Adjusted to Book Value vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Ardentec's ROE % Adjusted to Book Value distribution charts can be found below:

* The bar in red indicates where Ardentec's ROE % Adjusted to Book Value falls into.


ROCO:3264
68GF Score
Ardentec Corp ROCO:3264
ROE % Adjusted to Book Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ardentec ROE % Adjusted to Book Value Calculation

Ardentec's ROE % Adjusted to Book Value for the fiscal year that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=15.13% / 3.07
=4.93%

Ardentec's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=18.10% / 3.07
=5.90%

* 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.

What does a ROE % Adjusted to Book Value of 5.90% mean?
Ardentec (ROCO:3264) has a ROE % Adjusted to Book Value of 5.90% as of Dec. 2025. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Ardentec and its competitors.
Is Ardentec's ROE % Adjusted to Book Value too high?
Ardentec's current ROE % Adjusted to Book Value is 5.90%. Overall, Ardentec has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ardentec's ROE % Adjusted to Book Value compare to NVDA and AVGO?
Ardentec's ROE % Adjusted to Book Value of 5.90% can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % Adjusted to Book Value for a Semiconductors company?
A good ROE % Adjusted to Book Value depends on the Semiconductors industry context. However, ROE % Adjusted to Book Value should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high ROE % Adjusted to Book Value mean?
A high ROE % Adjusted to Book Value can signal that a stock is expensive relative to its fundamentals. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Ardentec and its competitors. Ardentec's current ROE % Adjusted to Book Value is 5.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ardentec stock overvalued right now?
Based on GuruFocus' analysis, Ardentec (ROCO:3264) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$83.96, compared to a current price of NT$217.50 — trading 159.1% above its estimated fair value. The current ROE % Adjusted to Book Value is 5.90%. Ardentec's overall GF Score™ is 68/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % Adjusted to Book Value calculated?
ROE % Adjusted to Book Value is calculated from a company's financial statements. For Ardentec (ROCO:3264), the current ROE % Adjusted to Book Value is 5.90% 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 Ardentec (ROCO:3264) Overvalued in 2026?

Based on GuruFocus' analysis, Ardentec stock appears to be overvalued. The current stock price of NT$217.50 is trading 159.1% above its estimated GF Value™ of NT$83.96. GuruFocus considers Ardentec to be Significantly Overvalued.

Key valuation signals for ROCO:3264:

  • ROE % Adjusted to Book Value: 5.90%
  • GF Value™: NT$83.96 vs. price of NT$217.50 (159.1% above fair value)
  • GF Score™: 68/100 with 9 warning signs

No single metric tells the full story. See the ROCO:3264 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ardentec Business Description

Address No. 3, Gungye 3rd Road, Shengli Vil, Hukou Township, Hsinchu, TWN, 303036
Ardentec Corp is engaged in provision of integrated circuit testing services. It provides semiconductor testing solutions in memory, logic, and mixed-signal ICs to integrated device manufacturers (IDMs), pure play wafer foundry companies, and fabless design companies. The company's operating revenue consists mainly of IC testing services. Geographically, it generates the maximum revenue from Taiwan, and the rest from America, Singapore, Europe, China and Others.
68GF Score

Get the complete analysis for ROCO:3264

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

NT$217.50
Price
NT$83.96
GF Value