Tsann Kuen Enterprise Co (TPE:2430) ROE %: 3.97% (As of Dec. 2025) — 32% Below Median

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TPE:2430 Tsann Kuen Enterprise Co Ltd TPE:2430
68 GF Score
Price NT$17.95
GF Value NT$30.65
Valuation Possible Value Trap
! 9 Warning Signs
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What is Tsann Kuen Enterprise Co ROE %?

Tsann Kuen Enterprise Co TPE:2430 -0.28% 68 ROE % is 3.97% as of Dec. 2025, which is 32% below its 10-year median of 5.87. GuruFocus rates TPE:2430 with a GF Score™ of 68/100 and a GF Value™ of NT$30.65 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 1,094 Retail - Cyclical companies, Tsann Kuen Enterprise Co ranks worse than 67% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Tsann Kuen Enterprise Co's annualized net income for the quarter that ended in Dec. 2025 was NT$174 Mil. Tsann Kuen Enterprise Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$4,379 Mil. Therefore, Tsann Kuen Enterprise Co's annualized ROE % for the quarter that ended in Dec. 2025 was 3.97%.

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

TPE:2430' s ROE % Range Over the Past 10 Years
Min: 1.82   Med: 5.87   Max: 13.11
Current: 1.85

During the past 13 years, Tsann Kuen Enterprise Co's highest ROE % was 13.11%. The lowest was 1.82%. And the median was 5.87%.

TPE:2430's ROE % is ranked worse than
67% of 1094 companies
in the Retail - Cyclical industry
Industry Median: 6.505 vs TPE:2430: 1.85

Tsann Kuen Enterprise Co  (TPE:2430) 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
=173.672/4378.927
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(173.672 / 17228.34)*(17228.34 / 13133.5065)*(13133.5065 / 4378.927)
=Net Margin %*Asset Turnover*Equity Multiplier
=1.01 %*1.3118*2.9993
=ROA %*Equity Multiplier
=1.32 %*2.9993
=3.97 %

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
=173.672/4378.927
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (173.672 / 215.556) * (215.556 / 200.316) * (200.316 / 17228.34) * (17228.34 / 13133.5065) * (13133.5065 / 4378.927)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8057 * 1.0761 * 1.16 % * 1.3118 * 2.9993
=3.97 %

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.


Tsann Kuen Enterprise Co ROE % Related Terms


Tsann Kuen Enterprise Co ROE % Historical Data

* Premium members only.

The historical data trend for Tsann Kuen Enterprise 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.

Tsann Kuen Enterprise Co ROE % Chart

Tsann Kuen Enterprise 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 13.11 11.97 6.01 4.16 1.82

Tsann Kuen Enterprise 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 7.04 3.08 0.01 0.33 3.97

TPE:2430 vs CASY, WSM, DKS: ROE % Comparison

For the Specialty Retail subindustry, Tsann Kuen Enterprise 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.


Tsann Kuen Enterprise Co ROE % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tsann Kuen Enterprise Co's ROE % distribution charts can be found below:

* The bar in red indicates where Tsann Kuen Enterprise Co's ROE % falls into.


TPE:2430
68GF Score
Tsann Kuen Enterprise Co Ltd TPE:2430
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tsann Kuen Enterprise Co ROE % Calculation

Tsann Kuen Enterprise 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 )
=81.183/( (4495.628+4408.552)/ 2 )
=81.183/4452.09
=1.82 %

Tsann Kuen Enterprise 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 )
=173.672/( (4349.302+4408.552)/ 2 )
=173.672/4378.927
=3.97 %

* 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 3.97% mean?
Tsann Kuen Enterprise Co (TPE:2430) has a ROE % of 3.97% 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 Tsann Kuen Enterprise Co and its competitors. This is 32% below median its historical median of 5.87. Over the past decade, Tsann Kuen Enterprise Co's ROE % has ranged from 1.82 to 13.11. According to the industry distribution chart, Tsann Kuen Enterprise Co ranks #733 out of 1094 companies in the Retail - Cyclical industry, placing it in the top 67%.
Is Tsann Kuen Enterprise Co's ROE % too high?
Tsann Kuen Enterprise Co's current ROE % of 3.97% is 32% below median its 10-year median of 5.87. Over the past 10 years, this metric has ranged from a low of 1.82 to a high of 13.11. The Retail - Cyclical industry median ROE % is 6.51. Tsann Kuen Enterprise Co's value of 3.97% is 39% below this industry median. Based on the distribution chart, Tsann Kuen Enterprise Co ranks #733 out of 1094 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Tsann Kuen Enterprise Co has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Tsann Kuen Enterprise Co's ROE % compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Tsann Kuen Enterprise Co ranks #733 out of 1094 companies for ROE %. This places Tsann Kuen Enterprise Co in the lower half of its industry. The industry median ROE % is 6.51. Tsann Kuen Enterprise Co's value of 3.97% is 39% below this benchmark. Historically, Tsann Kuen Enterprise Co's own ROE % has ranged from 1.82 to 13.11 over the past decade. While the company's 10-year median is 5.87 vs. the industry median of 6.51, Tsann Kuen Enterprise 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 a Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.51, based on 1,094 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. Tsann Kuen Enterprise Co's current ROE % of 3.97% is 39% 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 Tsann Kuen Enterprise Co and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsann Kuen Enterprise Co's current ROE % is 3.97%, which is 32% below median its own 10-year median of 5.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsann Kuen Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Tsann Kuen Enterprise Co (TPE:2430) is currently considered Possible Value Trap. The stock's GF Value™ is NT$30.65, compared to a current price of NT$17.95 — trading 41.4% below its estimated fair value. The current ROE % is 3.97%, which is 32% below median its 10-year median of 5.87 and 39% below the Retail - Cyclical industry median of 6.51. Tsann Kuen Enterprise Co's overall GF Score™ is 68/100 with 9 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 Tsann Kuen Enterprise Co (TPE:2430), the current ROE % is 3.97% 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 Tsann Kuen Enterprise Co (TPE:2430) Overvalued in 2026?

Based on GuruFocus' analysis, Tsann Kuen Enterprise Co stock appears to be undervalued. The current stock price of NT$17.95 is trading 41.4% below its estimated GF Value™ of NT$30.65. GuruFocus considers Tsann Kuen Enterprise Co to be Possible Value Trap.

Key valuation signals for TPE:2430:

  • ROE %: 3.97% (32% below median its 10-year median of 5.87)
  • GF Value™: NT$30.65 vs. price of NT$17.95 (41.4% below fair value)
  • GF Score™: 68/100 with 9 warning signs
  • Industry Position: 39% below the Retail - Cyclical median (#733 of 1094)

No single metric tells the full story. See the TPE:2430 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tsann Kuen Enterprise Co Business Description

Address No.331, Sec.1, Tiding Boulevard, 3rd floor, Nei Hu District, Taipei, TWN
Tsann Kuen Enterprise Co Ltd is a Taiwan-based company. The company is engaged in the trading of various consumer electronics products. The company sells products related to consumer electronics, the company offers a customer loyalty program for retail customers and the company provides services related to the installation, warranty and repair of home appliances. The company operates in two segments; Channel segment and Others.
68GF Score

Get the complete analysis for TPE:2430

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

NT$17.95
Price
NT$30.65
GF Value