Kaulin Manufacturing Co (TPE:1531) ROE %: 2.34% (As of Dec. 2025) — Near Median


TPE:1531 Kaulin Manufacturing Co Ltd TPE:1531
65 GF Score
Price NT$13.00
GF Value NT$11.55
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Kaulin Manufacturing Co ROE %?

Kaulin Manufacturing Co TPE:1531 65 ROE % is 2.34% as of Dec. 2025, which is 9% below its 10-year median of 2.58. GuruFocus rates TPE:1531 with a GF Score™ of 65/100 and a GF Value™ of NT$11.55 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 3,000 Industrial Products companies, Kaulin Manufacturing Co ranks worse than 75.97% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Kaulin Manufacturing Co's annualized net income for the quarter that ended in Dec. 2025 was NT$83 Mil. Kaulin Manufacturing Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$3,559 Mil. Therefore, Kaulin Manufacturing Co's annualized ROE % for the quarter that ended in Dec. 2025 was 2.34%.

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

TPE:1531' s ROE % Range Over the Past 10 Years
Min: -1.53   Med: 2.58   Max: 5.05
Current: -0.59

During the past 13 years, Kaulin Manufacturing Co's highest ROE % was 5.05%. The lowest was -1.53%. And the median was 2.58%.

TPE:1531's ROE % is ranked worse than
75.97% of 3000 companies
in the Industrial Products industry
Industry Median: 5.85 vs TPE:1531: -0.59

Kaulin Manufacturing Co  (TPE:1531) 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
=83.224/3559.243
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(83.224 / 1318.984)*(1318.984 / 4287.002)*(4287.002 / 3559.243)
=Net Margin %*Asset Turnover*Equity Multiplier
=6.31 %*0.3077*1.2045
=ROA %*Equity Multiplier
=1.94 %*1.2045
=2.34 %

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
=83.224/3559.243
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (83.224 / 111.38) * (111.38 / -121.788) * (-121.788 / 1318.984) * (1318.984 / 4287.002) * (4287.002 / 3559.243)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7472 * -0.9145 * -9.23 % * 0.3077 * 1.2045
=2.34 %

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.


Kaulin Manufacturing Co ROE % Related Terms


Kaulin Manufacturing Co ROE % Historical Data

* Premium members only.

The historical data trend for Kaulin Manufacturing 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.

Kaulin Manufacturing Co ROE % Chart

Kaulin Manufacturing 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 4.77 5.05 0.38 2.34 -0.58

Kaulin Manufacturing 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 4.35 3.32 -11.72 3.72 2.34

TPE:1531 vs GEV, ETN, PH: ROE % Comparison

For the Specialty Industrial Machinery subindustry, Kaulin Manufacturing 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.


Kaulin Manufacturing Co ROE % vs Industrial Products Industry

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

* The bar in red indicates where Kaulin Manufacturing Co's ROE % falls into.


TPE:1531
65GF Score
Kaulin Manufacturing Co Ltd TPE:1531
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kaulin Manufacturing Co ROE % Calculation

Kaulin Manufacturing 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 )
=-21.295/( (3730.406+3601.185)/ 2 )
=-21.295/3665.7955
=-0.58 %

Kaulin Manufacturing 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 )
=83.224/( (3517.301+3601.185)/ 2 )
=83.224/3559.243
=2.34 %

* 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 2.34% mean?
Kaulin Manufacturing Co (TPE:1531) has a ROE % of 2.34% 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 Kaulin Manufacturing Co and its competitors. This is near median its historical median of 2.58. According to the industry distribution chart, Kaulin Manufacturing Co ranks #2279 out of 3000 companies in the Industrial Products industry, placing it in the top 76%.
Is Kaulin Manufacturing Co's ROE % too high?
Kaulin Manufacturing Co's current ROE % of 2.34% is near median its 10-year median of 2.58. The Industrial Products industry median ROE % is 5.85. Kaulin Manufacturing Co's value of 2.34% is 60% below this industry median. Based on the distribution chart, Kaulin Manufacturing Co ranks #2279 out of 3000 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Kaulin Manufacturing Co has a GF Score™ of 65/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kaulin Manufacturing Co's ROE % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Kaulin Manufacturing Co ranks #2279 out of 3000 companies for ROE %. This places Kaulin Manufacturing Co in the lower half of its industry. The industry median ROE % is 5.85. Kaulin Manufacturing Co's value of 2.34% is 60% below this benchmark. While the company's 10-year median is 2.58 vs. the industry median of 5.85, Kaulin Manufacturing Co has consistently been below 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 an Industrial Products company?
The median ROE % among Industrial Products companies is 5.85, based on 3,000 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. Kaulin Manufacturing Co's current ROE % of 2.34% is 60% below 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 Kaulin Manufacturing 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. Kaulin Manufacturing Co's current ROE % is 2.34%, which is near median its own 10-year median of 2.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kaulin Manufacturing Co stock overvalued right now?
Based on GuruFocus' analysis, Kaulin Manufacturing Co (TPE:1531) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$11.55, compared to a current price of NT$13.00 — trading 12.6% above its estimated fair value. The current ROE % is 2.34%, which is near median its 10-year median of 2.58 and 60% below the Industrial Products industry median of 5.85. Kaulin Manufacturing Co's overall GF Score™ is 65/100 with 1 warning sign 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 Kaulin Manufacturing Co (TPE:1531), the current ROE % is 2.34% 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 Kaulin Manufacturing Co (TPE:1531) Overvalued in 2026?

Based on GuruFocus' analysis, Kaulin Manufacturing Co stock appears to be overvalued. The current stock price of NT$13.00 is trading 12.6% above its estimated GF Value™ of NT$11.55. GuruFocus considers Kaulin Manufacturing Co to be Modestly Overvalued.

Key valuation signals for TPE:1531:

  • ROE %: 2.34% (near median its 10-year median of 2.58)
  • GF Value™: NT$11.55 vs. price of NT$13.00 (12.6% above fair value)
  • GF Score™: 65/100 with 1 warning sign
  • Industry Position: 60% below the Industrial Products median (#2279 of 3000)

No single metric tells the full story. See the TPE:1531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kaulin Manufacturing Co Business Description

Address Dunhua North Road, 8th Floor, No. 167, Songshan District, Taipei, TWN, 105
Kaulin Manufacturing Co Ltd is a Taiwan-based company, that engages in the manufacture and distribution of sewing machines and related spare parts. Its business activities include manufacturing, assembly, and trading of a variety of sewing machines, parts, and components; casting, processing, and trading of milling products, and sewing machine parts. The company products include overlock, interlock, double chain stitch, and lockstitch. Geographically, it operates in China, Asia, Japan, Latin America, and India.
65GF Score

Get the complete analysis for TPE:1531

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

NT$13.00
Price
NT$11.55
GF Value