Lian Hwa Foods (TPE:1231) ROE %: 26.83% (As of Dec. 2025) — 56% Above Median


TPE:1231 Lian Hwa Foods Corp TPE:1231
89 GF Score
Price NT$87.10
GF Value NT$100.71
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Lian Hwa Foods ROE %?

Lian Hwa Foods TPE:1231 -1.14% 89 ROE % is 26.83% as of Dec. 2025, which is 56% above its 10-year median of 17.18. GuruFocus rates TPE:1231 with a GF Score™ of 89/100 and a GF Value™ of NT$100.71 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,915 Consumer Packaged Goods companies, Lian Hwa Foods ranks better than 80.52% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Lian Hwa Foods's annualized net income for the quarter that ended in Dec. 2025 was NT$1,880 Mil. Lian Hwa Foods's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$7,007 Mil. Therefore, Lian Hwa Foods's annualized ROE % for the quarter that ended in Dec. 2025 was 26.83%.

The historical rank and industry rank for Lian Hwa Foods's ROE % or its related term are showing as below:

TPE:1231' s ROE % Range Over the Past 10 Years
Min: 13.28   Med: 17.18   Max: 18.94
Current: 16.91

During the past 13 years, Lian Hwa Foods's highest ROE % was 18.94%. The lowest was 13.28%. And the median was 17.18%.

TPE:1231's ROE % is ranked better than
80.52% of 1915 companies
in the Consumer Packaged Goods industry
Industry Median: 6.73 vs TPE:1231: 16.91

Lian Hwa Foods  (TPE:1231) 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
=1879.736/7007.006
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(1879.736 / 13522.652)*(13522.652 / 14833.24)*(14833.24 / 7007.006)
=Net Margin %*Asset Turnover*Equity Multiplier
=13.9 %*0.9116*2.1169
=ROA %*Equity Multiplier
=12.67 %*2.1169
=26.83 %

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
=1879.736/7007.006
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (1879.736 / 2224.968) * (2224.968 / 1662.496) * (1662.496 / 13522.652) * (13522.652 / 14833.24) * (14833.24 / 7007.006)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8448 * 1.3383 * 12.29 % * 0.9116 * 2.1169
=26.83 %

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.


Lian Hwa Foods ROE % Related Terms


Lian Hwa Foods ROE % Historical Data

* Premium members only.

The historical data trend for Lian Hwa Foods'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.

Lian Hwa Foods ROE % Chart

Lian Hwa Foods 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 18.94 17.97 17.77 18.63 16.51

Lian Hwa Foods 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 25.91 7.51 14.02 19.08 26.83

TPE:1231 vs KHC, GIS: ROE % Comparison

For the Packaged Foods subindustry, Lian Hwa Foods'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.


Lian Hwa Foods ROE % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Hwa Foods's ROE % distribution charts can be found below:

* The bar in red indicates where Lian Hwa Foods's ROE % falls into.


TPE:1231
89GF Score
Lian Hwa Foods Corp TPE:1231
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Lian Hwa Foods ROE % Calculation

Lian Hwa Foods'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 )
=1138.52/( (6539.36+7250.697)/ 2 )
=1138.52/6895.0285
=16.51 %

Lian Hwa Foods'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 )
=1879.736/( (6763.315+7250.697)/ 2 )
=1879.736/7007.006
=26.83 %

* 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 26.83% mean?
Lian Hwa Foods (TPE:1231) has a ROE % of 26.83% 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 Lian Hwa Foods and its competitors. This is 56% above median its historical median of 17.18. Over the past decade, Lian Hwa Foods' ROE % has ranged from 13.28 to 18.94. According to the industry distribution chart, Lian Hwa Foods ranks #373 out of 1915 companies in the Consumer Packaged Goods industry, placing it in the top 19.5%.
Is Lian Hwa Foods' ROE % too high?
Lian Hwa Foods' current ROE % of 26.83% is 56% above median its 10-year median of 17.18. Over the past 10 years, this metric has ranged from a low of 13.28 to a high of 18.94. The Consumer Packaged Goods industry median ROE % is 6.73. Lian Hwa Foods' value of 26.83% is 298.7% above this industry median. Based on the distribution chart, Lian Hwa Foods ranks #373 out of 1915 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Lian Hwa Foods has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Hwa Foods' ROE % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lian Hwa Foods ranks #373 out of 1915 companies for ROE %. This places Lian Hwa Foods in the top 20% of its industry — outperforming the majority of peers. The industry median ROE % is 6.73. Lian Hwa Foods' value of 26.83% is 298.7% above this benchmark. Historically, Lian Hwa Foods' own ROE % has ranged from 13.28 to 18.94 over the past decade. While the company's 10-year median is 17.18 vs. the industry median of 6.73, Lian Hwa Foods 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 Consumer Packaged Goods company?
The median ROE % among Consumer Packaged Goods companies is 6.73, based on 1,915 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. Lian Hwa Foods's current ROE % of 26.83% is 298.7% 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 Lian Hwa Foods and its competitors. For the Consumer Packaged Goods industry, the median ROE % is 6.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lian Hwa Foods's current ROE % is 26.83%, which is 56% above median its own 10-year median of 17.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Hwa Foods stock overvalued right now?
Based on GuruFocus' analysis, Lian Hwa Foods (TPE:1231) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$100.71, compared to a current price of NT$87.10 — trading 13.5% below its estimated fair value. The current ROE % is 26.83%, which is 56% above median its 10-year median of 17.18 and 298.7% above the Consumer Packaged Goods industry median of 6.73. Lian Hwa Foods' overall GF Score™ is 89/100 with 5 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 Lian Hwa Foods (TPE:1231), the current ROE % is 26.83% 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 Lian Hwa Foods (TPE:1231) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Hwa Foods stock appears to be undervalued. The current stock price of NT$87.10 is trading 13.5% below its estimated GF Value™ of NT$100.71. GuruFocus considers Lian Hwa Foods to be Modestly Undervalued.

Key valuation signals for TPE:1231:

  • ROE %: 26.83% (56% above median its 10-year median of 17.18)
  • GF Value™: NT$100.71 vs. price of NT$87.10 (13.5% below fair value)
  • GF Score™: 89/100 with 5 warning signs
  • Industry Position: 298.7% above the Consumer Packaged Goods median (#373 of 1915)

No single metric tells the full story. See the TPE:1231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Hwa Foods Business Description

Address No. 148, Dihua Street, Section 1, Datong District, Taipei, TWN
Lian Hwa Foods Corp is engaged in the manufacturing, processing, trading, and wholesale and retail of seaweed, squid, pasta, rice bran, beans, nuts, melon seeds, jams, beverages, sugar, candy, biscuits, peanut butter and other products or processed products, and various sea and land products, frozen processed foods and canned foods. It operates in two divisions: Snack Food Division and RTE (Ready-to-Eat) Foods Division. The RTE (Ready-to-Eat) Foods Division derives majority of the revenue from Taiwan. Its brands include KOLOKO Crispy Pea Snacks, VIVA Nuts, CADINA Snacks, Moto-Moto-Yama Seaweed, Chef Hoka Instant Pasta, and Lucky Star Snacks.
89GF Score

Get the complete analysis for TPE:1231

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

NT$87.10
Price
NT$100.71
GF Value