ION Electronic Materials Co (ROCO:6959) ROE %: -6.30% (As of Dec. 2025)


ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
51 GF Score
Price NT$130.50
GF Value NT$89.67
Valuation Significantly Overvalued
! 4 Warning Signs
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What is ION Electronic Materials Co ROE %?

ION Electronic Materials Co ROCO:6959 +2.76% 51 ROE % is -6.30% as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 51/100 and a GF Value™ of NT$89.67 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,585 Chemicals companies, ION Electronic Materials Co ranks worse than 83.91% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. ION Electronic Materials Co's annualized net income for the quarter that ended in Dec. 2025 was NT$-84.7 Mil. ION Electronic Materials Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$1,345.5 Mil. Therefore, ION Electronic Materials Co's annualized ROE % for the quarter that ended in Dec. 2025 was -6.30%.

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

ROCO:6959' s ROE % Range Over the Past 10 Years
Min: -66.58   Med: 1.8   Max: 77.42
Current: -7.25

During the past 7 years, ION Electronic Materials Co's highest ROE % was 77.42%. The lowest was -66.58%. And the median was 1.80%.

ROCO:6959's ROE % is ranked worse than
83.91% of 1585 companies
in the Chemicals industry
Industry Median: 5.2 vs ROCO:6959: -7.25

ION Electronic Materials Co  (ROCO:6959) 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
=-84.722/1345.4925
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-84.722 / 769.286)*(769.286 / 2088.438)*(2088.438 / 1345.4925)
=Net Margin %*Asset Turnover*Equity Multiplier
=-11.01 %*0.3684*1.5522
=ROA %*Equity Multiplier
=-4.06 %*1.5522
=-6.30 %

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
=-84.722/1345.4925
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-84.722 / -110.262) * (-110.262 / -66.99) * (-66.99 / 769.286) * (769.286 / 2088.438) * (2088.438 / 1345.4925)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7684 * 1.6459 * -8.71 % * 0.3684 * 1.5522
=-6.30 %

Note: The net income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (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.


ION Electronic Materials Co ROE % Related Terms


ION Electronic Materials Co ROE % Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials 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.

ION Electronic Materials Co ROE % Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial 77.42 13.88 6.82 -3.23 -6.96

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 5.03 -1.33 -5.21 -8.60 -6.30

ROCO:6959 vs LIN, SHW, ECL: ROE % Comparison

For the Specialty Chemicals subindustry, ION Electronic Materials 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.


ION Electronic Materials Co ROE % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, ION Electronic Materials Co's ROE % distribution charts can be found below:

* The bar in red indicates where ION Electronic Materials Co's ROE % falls into.


ROCO:6959
51GF Score
ION Electronic Materials Co Ltd ROCO:6959
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ION Electronic Materials Co ROE % Calculation

ION Electronic Materials 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 )
=-95.745/( (1273.092+1479.669)/ 2 )
=-95.745/1376.3805
=-6.96 %

ION Electronic Materials 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: Jun. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=-84.722/( (1211.316+1479.669)/ 2 )
=-84.722/1345.4925
=-6.30 %

* 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 two times the semi-annual (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 -6.30% mean?
ION Electronic Materials Co (ROCO:6959) has a ROE % of -6.30% 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 ION Electronic Materials Co and its competitors. According to the industry distribution chart, ION Electronic Materials Co ranks #1330 out of 1585 companies in the Chemicals industry, placing it in the top 83.9%.
Is ION Electronic Materials Co's ROE % too high?
ION Electronic Materials Co's current ROE % is -6.30%. Based on the distribution chart, ION Electronic Materials Co ranks #1330 out of 1585 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, ION Electronic Materials Co has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's ROE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, ION Electronic Materials Co ranks #1330 out of 1585 companies for ROE %. This places ION Electronic Materials Co in the lower half of its industry. The industry median ROE % is 5.20. 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 Chemicals company?
The median ROE % among Chemicals companies is 5.20, based on 1,585 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. 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 ION Electronic Materials Co and its competitors. For the Chemicals industry, the median ROE % is 5.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ION Electronic Materials Co's current ROE % is -6.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$89.67, compared to a current price of NT$130.50 — trading 45.5% above its estimated fair value. The current ROE % is -6.30%. ION Electronic Materials Co's overall GF Score™ is 51/100 with 4 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 ION Electronic Materials Co (ROCO:6959), the current ROE % is -6.30% 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$130.50 is trading 45.5% above its estimated GF Value™ of NT$89.67. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • ROE %: -6.30%
  • GF Value™: NT$89.67 vs. price of NT$130.50 (45.5% above fair value)
  • GF Score™: 51/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
51GF Score

Get the complete analysis for ROCO:6959

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

NT$130.50
Price
NT$89.67
GF Value