Taiwan Benefit Co (ROCO:3379) ROE %: 38.37% (As of Dec. 2025)


ROCO:3379 Taiwan Benefit Co ROCO:3379
56 GF Score
Price NT$34.05
GF Value NT$74.32
Valuation Possible Value Trap
! 3 Warning Signs
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What is Taiwan Benefit Co ROE %?

Taiwan Benefit Co ROCO:3379 56 ROE % is 38.37% as of Dec. 2025. GuruFocus rates ROCO:3379 with a GF Score™ of 56/100 and a GF Value™ of NT$74.32 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 3,005 Industrial Products companies, Taiwan Benefit Co ranks better than 78.27% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Taiwan Benefit Co's annualized net income for the quarter that ended in Dec. 2025 was NT$246 Mil. Taiwan Benefit Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$641 Mil. Therefore, Taiwan Benefit Co's annualized ROE % for the quarter that ended in Dec. 2025 was 38.37%.

The historical rank and industry rank for Taiwan Benefit Co's ROE % or its related term are showing as below:

ROCO:3379' s ROE % Range Over the Past 10 Years
Min: -12.96   Med: -1.76   Max: 13.13
Current: 13.13

During the past 13 years, Taiwan Benefit Co's highest ROE % was 13.13%. The lowest was -12.96%. And the median was -1.76%.

ROCO:3379's ROE % is ranked better than
78.27% of 3005 companies
in the Industrial Products industry
Industry Median: 5.85 vs ROCO:3379: 13.13

Taiwan Benefit Co  (ROCO:3379) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=246.08/641.3015
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(246.08 / 3779.856)*(3779.856 / 1499.6805)*(1499.6805 / 641.3015)
=Net Margin %*Asset Turnover*Equity Multiplier
=6.51 %*2.5204*2.3385
=ROA %*Equity Multiplier
=16.41 %*2.3385
=38.37 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=246.08/641.3015
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (246.08 / 301.832) * (301.832 / 267.124) * (267.124 / 3779.856) * (3779.856 / 1499.6805) * (1499.6805 / 641.3015)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8153 * 1.1299 * 7.07 % * 2.5204 * 2.3385
=38.37 %

Note: The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Taiwan Benefit Co ROE % Related Terms


Taiwan Benefit Co ROE % Historical Data

* Premium members only.

The historical data trend for Taiwan Benefit Co's ROE % 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.

Taiwan Benefit Co ROE % Chart

Taiwan Benefit Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.17 -4.47 -0.86 6.78 12.38

Taiwan Benefit Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROE % 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 21.15 3.90 0.45 8.55 38.37

ROCO:3379 vs GEV, ETN, PH: ROE % Comparison

For the Specialty Industrial Machinery subindustry, Taiwan Benefit Co's ROE %, along with its competitors' market caps and ROE % 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.


Taiwan Benefit Co ROE % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Taiwan Benefit Co's ROE % distribution charts can be found below:

* The bar in red indicates where Taiwan Benefit Co's ROE % falls into.


ROCO:3379
56GF Score
Taiwan Benefit Co ROCO:3379
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Benefit Co ROE % Calculation

Taiwan Benefit Co's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=80.665/( (623.288+679.791)/ 2 )
=80.665/651.5395
=12.38 %

Taiwan Benefit Co's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=246.08/( (602.812+679.791)/ 2 )
=246.08/641.3015
=38.37 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Dec. 2025) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 38.37% mean?
Taiwan Benefit Co (ROCO:3379) has a ROE % of 38.37% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Taiwan Benefit Co and its competitors. According to the industry distribution chart, Taiwan Benefit Co ranks #653 out of 3005 companies in the Industrial Products industry, placing it in the top 21.7%.
Is Taiwan Benefit Co's ROE % too high?
Taiwan Benefit Co's current ROE % is 38.37%. The Industrial Products industry median ROE % is 5.85. Taiwan Benefit Co's value of 38.37% is 555.9% above this industry median. Based on the distribution chart, Taiwan Benefit Co ranks #653 out of 3005 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Taiwan Benefit Co has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Benefit Co's ROE % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Taiwan Benefit Co ranks #653 out of 3005 companies for ROE %. This places Taiwan Benefit Co in the top 22% of its industry — outperforming the majority of peers. The industry median ROE % is 5.85. Taiwan Benefit Co's value of 38.37% is 555.9% 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 ROE % for an Industrial Products company?
The median ROE % among Industrial Products companies is 5.85, based on 3,005 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Taiwan Benefit Co's current ROE % of 38.37% is 555.9% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Taiwan Benefit Co and its competitors. For the Industrial Products industry, the median ROE % is 5.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Benefit Co's current ROE % is 38.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Benefit Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Benefit Co (ROCO:3379) is currently considered Possible Value Trap. The stock's GF Value™ is NT$74.32, compared to a current price of NT$34.05 — trading 54.2% below its estimated fair value. The current ROE % is 38.37% and 555.9% above the Industrial Products industry median of 5.85. Taiwan Benefit Co's overall GF Score™ is 56/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Taiwan Benefit Co (ROCO:3379), the current ROE % is 38.37% 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 Taiwan Benefit Co (ROCO:3379) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Benefit Co stock appears to be undervalued. The current stock price of NT$34.05 is trading 54.2% below its estimated GF Value™ of NT$74.32. GuruFocus considers Taiwan Benefit Co to be Possible Value Trap.

Key valuation signals for ROCO:3379:

  • ROE %: 38.37%
  • GF Value™: NT$74.32 vs. price of NT$34.05 (54.2% below fair value)
  • GF Score™: 56/100 with 3 warning signs
  • Industry Position: 555.9% above the Industrial Products median (#653 of 3005)

No single metric tells the full story. See the ROCO:3379 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Benefit Co Business Description

Address Ruiguang Road, 5th Floor, Building No. 2085, Neihu District, Taipei, TWN, 114
Taiwan Benefit Co manufactures and distributes processing and packaging production lines for the food and beverage industry. Its production equipment, includes tea extraction system, CIP system, Pasteurize System, Packaging Machine and Automatic palletizer, among others.
56GF Score

Get the complete analysis for ROCO:3379

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

NT$34.05
Price
NT$74.32
GF Value