Kuen Ling Machinery Refrigerating Co (ROCO:4527) ROE %: 36.69% (As of Dec. 2025) — 151% Above Median

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ROCO:4527 Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
68 GF Score
Price NT$39.55
GF Value NT$36.89
Valuation Fairly Valued
! 2 Warning Signs
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What is Kuen Ling Machinery Refrigerating Co ROE %?

Kuen Ling Machinery Refrigerating Co ROCO:4527 68 ROE % is 36.69% as of Dec. 2025, which is 151% above its 10-year median of 14.64. GuruFocus rates ROCO:4527 with a GF Score™ of 68/100 and a GF Value™ of NT$36.89 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,429 Hardware companies, Kuen Ling Machinery Refrigerating Co ranks better than 83.9% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Kuen Ling Machinery Refrigerating Co's annualized net income for the quarter that ended in Dec. 2025 was NT$625 Mil. Kuen Ling Machinery Refrigerating Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$1,704 Mil. Therefore, Kuen Ling Machinery Refrigerating Co's annualized ROE % for the quarter that ended in Dec. 2025 was 36.69%.

The historical rank and industry rank for Kuen Ling Machinery Refrigerating Co's ROE % or its related term are showing as below:

ROCO:4527' s ROE % Range Over the Past 10 Years
Min: 10.5   Med: 14.64   Max: 18.68
Current: 15.48

During the past 13 years, Kuen Ling Machinery Refrigerating Co's highest ROE % was 18.68%. The lowest was 10.50%. And the median was 14.64%.

ROCO:4527's ROE % is ranked better than
83.9% of 2429 companies
in the Hardware industry
Industry Median: 4.68 vs ROCO:4527: 15.48

Kuen Ling Machinery Refrigerating Co  (ROCO:4527) 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
=625.26/1703.9385
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(625.26 / 4473.656)*(4473.656 / 3222.839)*(3222.839 / 1703.9385)
=Net Margin %*Asset Turnover*Equity Multiplier
=13.98 %*1.3881*1.8914
=ROA %*Equity Multiplier
=19.41 %*1.8914
=36.69 %

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
=625.26/1703.9385
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (625.26 / 798.104) * (798.104 / 801.624) * (801.624 / 4473.656) * (4473.656 / 3222.839) * (3222.839 / 1703.9385)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7834 * 0.9956 * 17.92 % * 1.3881 * 1.8914
=36.69 %

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.


Kuen Ling Machinery Refrigerating Co ROE % Related Terms


Kuen Ling Machinery Refrigerating Co ROE % Historical Data

* Premium members only.

The historical data trend for Kuen Ling Machinery Refrigerating 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.

Kuen Ling Machinery Refrigerating Co ROE % Chart

Kuen Ling Machinery Refrigerating 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 10.50 13.74 16.34 18.68 14.40

Kuen Ling Machinery Refrigerating 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 23.48 8.98 4.51 11.74 36.69

ROCO:4527 vs APH, GLW: ROE % Comparison

For the Electronic Components subindustry, Kuen Ling Machinery Refrigerating 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.


Kuen Ling Machinery Refrigerating Co ROE % vs Hardware Industry

For the Hardware industry and Technology sector, Kuen Ling Machinery Refrigerating Co's ROE % distribution charts can be found below:

* The bar in red indicates where Kuen Ling Machinery Refrigerating Co's ROE % falls into.


ROCO:4527
68GF Score
Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Kuen Ling Machinery Refrigerating Co ROE % Calculation

Kuen Ling Machinery Refrigerating 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 )
=258.55/( (1795.954+1795.316)/ 2 )
=258.55/1795.635
=14.40 %

Kuen Ling Machinery Refrigerating 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 )
=625.26/( (1612.561+1795.316)/ 2 )
=625.26/1703.9385
=36.69 %

* 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 36.69% mean?
Kuen Ling Machinery Refrigerating Co (ROCO:4527) has a ROE % of 36.69% 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 Kuen Ling Machinery Refrigerating Co and its competitors. This is 151% above median its historical median of 14.64. Over the past decade, Kuen Ling Machinery Refrigerating Co's ROE % has ranged from 10.50 to 18.68. According to the industry distribution chart, Kuen Ling Machinery Refrigerating Co ranks #391 out of 2429 companies in the Hardware industry, placing it in the top 16.1%.
Is Kuen Ling Machinery Refrigerating Co's ROE % too high?
Kuen Ling Machinery Refrigerating Co's current ROE % of 36.69% is 151% above median its 10-year median of 14.64. Over the past 10 years, this metric has ranged from a low of 10.50 to a high of 18.68. The Hardware industry median ROE % is 4.68. Kuen Ling Machinery Refrigerating Co's value of 36.69% is 684% above this industry median. Based on the distribution chart, Kuen Ling Machinery Refrigerating Co ranks #391 out of 2429 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Kuen Ling Machinery Refrigerating Co has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kuen Ling Machinery Refrigerating Co's ROE % compare to APH and GLW?
According to the Hardware industry distribution chart, Kuen Ling Machinery Refrigerating Co ranks #391 out of 2429 companies for ROE %. This places Kuen Ling Machinery Refrigerating Co in the top 16% of its industry — outperforming the majority of peers. The industry median ROE % is 4.68. Kuen Ling Machinery Refrigerating Co's value of 36.69% is 684% above this benchmark. Historically, Kuen Ling Machinery Refrigerating Co's own ROE % has ranged from 10.50 to 18.68 over the past decade. While the company's 10-year median is 14.64 vs. the industry median of 4.68, Kuen Ling Machinery Refrigerating Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Hardware company?
The median ROE % among Hardware companies is 4.68, based on 2,429 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. Kuen Ling Machinery Refrigerating Co's current ROE % of 36.69% is 684% 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 Kuen Ling Machinery Refrigerating Co and its competitors. For the Hardware industry, the median ROE % is 4.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kuen Ling Machinery Refrigerating Co's current ROE % is 36.69%, which is 151% above median its own 10-year median of 14.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuen Ling Machinery Refrigerating Co stock overvalued right now?
Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co (ROCO:4527) is currently considered Fairly Valued. The stock's GF Value™ is NT$36.89, compared to a current price of NT$39.55 — trading 7.2% above its estimated fair value. The current ROE % is 36.69%, which is 151% above median its 10-year median of 14.64 and 684% above the Hardware industry median of 4.68. Kuen Ling Machinery Refrigerating Co's overall GF Score™ is 68/100 with 2 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527), the current ROE % is 36.69% 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527) Overvalued in 2026?

Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co stock appears to be overvalued. The current stock price of NT$39.55 is trading 7.2% above its estimated GF Value™ of NT$36.89. GuruFocus considers Kuen Ling Machinery Refrigerating Co to be Fairly Valued.

Key valuation signals for ROCO:4527:

  • ROE %: 36.69% (151% above median its 10-year median of 14.64)
  • GF Value™: NT$36.89 vs. price of NT$39.55 (7.2% above fair value)
  • GF Score™: 68/100 with 2 warning signs
  • Industry Position: 684% above the Hardware median (#391 of 2429)

No single metric tells the full story. See the ROCO:4527 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kuen Ling Machinery Refrigerating Co Business Description

Address No.300, Chihkan North Road, Ziguan District, Kaohsiung, TWN, 826
Kuen Ling Machinery Refrigerating Co Ltd is engaged in the installation, maintenance, repair, assembly, manufacturing, processing, buying and selling, domestic and international sales, and leasing of condensers, ice water coolers, ice water units, and refrigeration units. Its products are water-cooled centrifugal, screw type, flooded type chiller units, air-cooled chiller unit, computer room packaged chiller units, thermal storage ice tank, and vacuum freeze-dried equipment. There are three segments of the Group, which are operation bases in Taiwan, Mainland China and Vietnam regions.
68GF Score

Get the complete analysis for ROCO:4527

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

NT$39.55
Price
NT$36.89
GF Value