Cathay ConsolidatedTPE:1342 +1.35%95 ROE % is 21.19% as of Dec. 2025, which is 0% above its 10-year median of 21.15. GuruFocus rates TPE:1342 with a GF Score™ of 95/100 and a GF Value™ of NT$114.39 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,023 Manufacturing - Apparel & Accessories companies, Cathay Consolidated ranks better than 90.03% on this metric.
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:
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.
Cathay Consolidated ROE % Related Terms
Cathay Consolidated ROE % Historical Data
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The historical data trend for Cathay Consolidated'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.
For the Textile Manufacturing subindustry, Cathay Consolidated'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.
Cathay Consolidated ROE % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cathay Consolidated's ROE % distribution charts can be found below:
* The bar in red indicates where Cathay Consolidated's ROE % falls into.
* 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.
Cathay Consolidated (TPE:1342) has a ROE % of 21.19% 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 Cathay Consolidated and its competitors. This is near median its historical median of 21.15. Over the past decade, Cathay Consolidated's ROE % has ranged from 16.38 to 28.05. According to the industry distribution chart, Cathay Consolidated ranks #102 out of 1023 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 10%.
Is Cathay Consolidated's ROE % too high?
Cathay Consolidated's current ROE % of 21.19% is near median its 10-year median of 21.15. Over the past 10 years, this metric has ranged from a low of 16.38 to a high of 28.05. The Manufacturing - Apparel & Accessories industry median ROE % is 4.04. Cathay Consolidated's value of 21.19% is 424.5% above this industry median. Based on the distribution chart, Cathay Consolidated ranks #102 out of 1023 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Cathay Consolidated has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cathay Consolidated's ROE % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cathay Consolidated ranks #102 out of 1023 companies for ROE %. This places Cathay Consolidated in the top 10% of its industry — outperforming the majority of peers. The industry median ROE % is 4.04. Cathay Consolidated's value of 21.19% is 424.5% above this benchmark. Historically, Cathay Consolidated's own ROE % has ranged from 16.38 to 28.05 over the past decade. While the company's 10-year median is 21.15 vs. the industry median of 4.04, Cathay Consolidated 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 Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.04, based on 1,023 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. Cathay Consolidated's current ROE % of 21.19% is 424.5% 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 Cathay Consolidated and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cathay Consolidated's current ROE % is 21.19%, which is near median its own 10-year median of 21.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cathay Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Cathay Consolidated (TPE:1342) is currently considered Fairly Valued. The stock's GF Value™ is NT$114.39, compared to a current price of NT$112.50 — trading 1.7% below its estimated fair value. The current ROE % is 21.19%, which is near median its 10-year median of 21.15 and 424.5% above the Manufacturing - Apparel & Accessories industry median of 4.04. Cathay Consolidated's overall GF Score™ is 95/100 with 7 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 Cathay Consolidated (TPE:1342), the current ROE % is 21.19% 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 Cathay Consolidated (TPE:1342) Overvalued in 2026?
Based on GuruFocus' analysis, Cathay Consolidated stock appears to be undervalued.
The current stock price of NT$112.50 is trading 1.7% below its estimated GF Value™ of NT$114.39.
GuruFocus considers Cathay Consolidated to be Fairly Valued.
Key valuation signals for TPE:1342:
ROE %: 21.19% (near median its 10-year median of 21.15)
GF Value™: NT$114.39 vs. price of NT$112.50 (1.7% below fair value)
Industry Position: 424.5% above the Manufacturing - Apparel & Accessories median (#102 of 1023)
No single metric tells the full story. See the TPE:1342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cathay Consolidated Inc is a Taiwan-based company engaged in the manufacturing of TPU film, air mattresses, covers, laminated fabrics, and bladders. Its revenue mainly comes from the production and sale of functional fabrics. It operates in Taiwan, Asia, the Americas, Others, and the majority of its revenue comes from Asia. The main product of the Company is TPU film, air mattress, cover, laminated fabrics and bladder. The company's products are used in Aviation, Marine, Medical, Outdoor, and Industrial.
95GF Score
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