Mospec Semiconductor (TPE:2434) ROE %: -9.46% (As of Dec. 2025)


TPE:2434 Mospec Semiconductor Corp TPE:2434
52 GF Score
Price NT$42.10
GF Value NT$22.41
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor ROE %?

Mospec Semiconductor TPE:2434 +2.81% 52 ROE % is -9.46% as of Dec. 2025. GuruFocus rates TPE:2434 with a GF Score™ of 52/100 and a GF Value™ of NT$22.41 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,002 Semiconductors companies, Mospec Semiconductor ranks worse than 64.37% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Mospec Semiconductor's annualized net income for the quarter that ended in Dec. 2025 was NT$-45.02 Mil. Mospec Semiconductor's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$476.02 Mil. Therefore, Mospec Semiconductor's annualized ROE % for the quarter that ended in Dec. 2025 was -9.46%.

The historical rank and industry rank for Mospec Semiconductor's ROE % or its related term are showing as below:

TPE:2434' s ROE % Range Over the Past 10 Years
Min: -92.22   Med: -7.16   Max: 1.12
Current: 0.16

During the past 13 years, Mospec Semiconductor's highest ROE % was 1.12%. The lowest was -92.22%. And the median was -7.16%.

TPE:2434's ROE % is ranked worse than
64.37% of 1002 companies
in the Semiconductors industry
Industry Median: 4.55 vs TPE:2434: 0.16

Mospec Semiconductor  (TPE:2434) 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
=-45.016/476.019
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-45.016 / 44.096)*(44.096 / 691.013)*(691.013 / 476.019)
=Net Margin %*Asset Turnover*Equity Multiplier
=-102.09 %*0.0638*1.4517
=ROA %*Equity Multiplier
=-6.51 %*1.4517
=-9.46 %

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
=-45.016/476.019
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-45.016 / -44.952) * (-44.952 / -77.836) * (-77.836 / 44.096) * (44.096 / 691.013) * (691.013 / 476.019)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.0014 * 0.5775 * -176.51 % * 0.0638 * 1.4517
=-9.46 %

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.


Mospec Semiconductor ROE % Related Terms


Mospec Semiconductor ROE % Historical Data

* Premium members only.

The historical data trend for Mospec Semiconductor'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.

Mospec Semiconductor ROE % Chart

Mospec Semiconductor 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 -4.35 -6.78 -7.53 1.12 0.16

Mospec Semiconductor 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 -19.65 11.57 -16.16 14.70 -9.46

TPE:2434 vs NVDA, AVGO, MU: ROE % Comparison

For the Semiconductors subindustry, Mospec Semiconductor'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.


Mospec Semiconductor ROE % vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Mospec Semiconductor's ROE % distribution charts can be found below:

* The bar in red indicates where Mospec Semiconductor's ROE % falls into.


TPE:2434
52GF Score
Mospec Semiconductor Corp TPE:2434
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mospec Semiconductor ROE % Calculation

Mospec Semiconductor'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 )
=0.768/( (472.264+471.456)/ 2 )
=0.768/471.86
=0.16 %

Mospec Semiconductor'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 )
=-45.016/( (480.582+471.456)/ 2 )
=-45.016/476.019
=-9.46 %

* 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 -9.46% mean?
Mospec Semiconductor (TPE:2434) has a ROE % of -9.46% 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 Mospec Semiconductor and its competitors. According to the industry distribution chart, Mospec Semiconductor ranks #645 out of 1002 companies in the Semiconductors industry, placing it in the top 64.4%.
Is Mospec Semiconductor's ROE % too high?
Mospec Semiconductor's current ROE % is -9.46%. Based on the distribution chart, Mospec Semiconductor ranks #645 out of 1002 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Mospec Semiconductor has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's ROE % compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Mospec Semiconductor ranks #645 out of 1002 companies for ROE %. This places Mospec Semiconductor in the lower half of its industry. The industry median ROE % is 4.55. 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 Semiconductors company?
The median ROE % among Semiconductors companies is 4.55, based on 1,002 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 Mospec Semiconductor and its competitors. For the Semiconductors industry, the median ROE % is 4.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mospec Semiconductor's current ROE % is -9.46%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.41, compared to a current price of NT$42.10 — trading 87.9% above its estimated fair value. The current ROE % is -9.46%. Mospec Semiconductor's overall GF Score™ is 52/100 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 Mospec Semiconductor (TPE:2434), the current ROE % is -9.46% 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$42.10 is trading 87.9% above its estimated GF Value™ of NT$22.41. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • ROE %: -9.46%
  • GF Value™: NT$22.41 vs. price of NT$42.10 (87.9% above fair value)
  • GF Score™: 52/100 with 9 warning signs

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
52GF Score

Get the complete analysis for TPE:2434

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

NT$42.10
Price
NT$22.41
GF Value