Rectron (TPE:2302) ROE % Adjusted to Book Value: 2.17% (As of Dec. 2025)


TPE:2302 Rectron Ltd TPE:2302
68 GF Score
Price NT$50.40
GF Value NT$19.50
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Rectron ROE % Adjusted to Book Value?

Rectron TPE:2302 +5.33% 68 ROE % Adjusted to Book Value is 2.17% as of Dec. 2025. GuruFocus rates TPE:2302 with a GF Score™ of 68/100 and a GF Value™ of NT$19.50 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Rectron's ROE % for the quarter that ended in Dec. 2025 was 3.51%. Rectron's PB Ratio for the quarter that ended in Dec. 2025 was 1.62. Rectron's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 was 2.17%.


Rectron ROE % Adjusted to Book Value Related Terms


Rectron ROE % Adjusted to Book Value Historical Data

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The historical data trend for Rectron'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.

Rectron ROE % Adjusted to Book Value Chart

Rectron 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 3.08 6.44 2.77 4.09 2.78

Rectron 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 8.03 -0.89 1.74 8.78 2.17

TPE:2302 vs AMAT, LRCX, KLAC: ROE % Adjusted to Book Value Comparison

For the Semiconductor Equipment & Materials subindustry, Rectron'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.


Rectron ROE % Adjusted to Book Value vs Semiconductors Industry

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

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


TPE:2302
68GF Score
Rectron Ltd TPE:2302
ROE % Adjusted to Book Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Rectron ROE % Adjusted to Book Value Calculation

Rectron'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
=4.50% / 1.62
=2.78%

Rectron'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
=3.51% / 1.62
=2.17%

* 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 2.17% mean?
Rectron (TPE:2302) has a ROE % Adjusted to Book Value of 2.17% 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 Rectron and its competitors.
Is Rectron's ROE % Adjusted to Book Value too high?
Rectron's current ROE % Adjusted to Book Value is 2.17%. Overall, Rectron has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's ROE % Adjusted to Book Value compare to AMAT and LRCX?
Rectron's ROE % Adjusted to Book Value of 2.17% 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 Rectron and its competitors. Rectron's current ROE % Adjusted to Book Value is 2.17%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.50, compared to a current price of NT$50.40 — trading 158.5% above its estimated fair value. The current ROE % Adjusted to Book Value is 2.17%. Rectron's overall GF Score™ is 68/100 with 8 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 Rectron (TPE:2302), the current ROE % Adjusted to Book Value is 2.17% 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 Rectron (TPE:2302) Overvalued in 2026?

Based on GuruFocus' analysis, Rectron stock appears to be overvalued. The current stock price of NT$50.40 is trading 158.5% above its estimated GF Value™ of NT$19.50. GuruFocus considers Rectron to be Significantly Overvalued.

Key valuation signals for TPE:2302:

  • ROE % Adjusted to Book Value: 2.17%
  • GF Value™: NT$19.50 vs. price of NT$50.40 (158.5% above fair value)
  • GF Score™: 68/100 with 8 warning signs

No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Rectron Business Description

Address No. 71, Zhongshan Road, Tucheng District, New Taipei City, TWN
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
68GF Score

Get the complete analysis for TPE:2302

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

NT$50.40
Price
NT$19.50
GF Value