Cosmo Electronics (TPE:2466) ROE %: -25.07% (As of Dec. 2025)


TPE:2466 Cosmo Electronics Corp TPE:2466
49 GF Score
Price NT$98.50
GF Value NT$31.84
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Cosmo Electronics ROE %?

Cosmo Electronics TPE:2466 49 ROE % is -25.07% as of Dec. 2025. GuruFocus rates TPE:2466 with a GF Score™ of 49/100 and a GF Value™ of NT$31.84 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 2,431 Hardware companies, Cosmo Electronics ranks worse than 59.98% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Cosmo Electronics's annualized net income for the quarter that ended in Dec. 2025 was NT$-507.4 Mil. Cosmo Electronics's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$2,023.9 Mil. Therefore, Cosmo Electronics's annualized ROE % for the quarter that ended in Dec. 2025 was -25.07%.

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

TPE:2466' s ROE % Range Over the Past 10 Years
Min: -1.5   Med: 0.99   Max: 6.22
Current: 2.23

During the past 13 years, Cosmo Electronics's highest ROE % was 6.22%. The lowest was -1.50%. And the median was 0.99%.

TPE:2466's ROE % is ranked worse than
59.98% of 2431 companies
in the Hardware industry
Industry Median: 4.66 vs TPE:2466: 2.23

Cosmo Electronics  (TPE:2466) 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
=-507.4/2023.889
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-507.4 / 467.108)*(467.108 / 4275.5135)*(4275.5135 / 2023.889)
=Net Margin %*Asset Turnover*Equity Multiplier
=-108.63 %*0.1093*2.1125
=ROA %*Equity Multiplier
=-11.87 %*2.1125
=-25.07 %

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
=-507.4/2023.889
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-507.4 / -320.616) * (-320.616 / -254.688) * (-254.688 / 467.108) * (467.108 / 4275.5135) * (4275.5135 / 2023.889)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.5826 * 1.2589 * -54.52 % * 0.1093 * 2.1125
=-25.07 %

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.


Cosmo Electronics ROE % Related Terms


Cosmo Electronics ROE % Historical Data

* Premium members only.

The historical data trend for Cosmo Electronics'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.

Cosmo Electronics ROE % Chart

Cosmo Electronics 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 3.32 6.22 1.59 -1.50 2.13

Cosmo Electronics 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 20.73 -16.82 -31.90 85.75 -25.07

TPE:2466 vs APH, GLW: ROE % Comparison

For the Electronic Components subindustry, Cosmo Electronics'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.


Cosmo Electronics ROE % vs Hardware Industry

For the Hardware industry and Technology sector, Cosmo Electronics's ROE % distribution charts can be found below:

* The bar in red indicates where Cosmo Electronics's ROE % falls into.


TPE:2466
49GF Score
Cosmo Electronics Corp TPE:2466
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmo Electronics ROE % Calculation

Cosmo Electronics'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 )
=42.429/( (1973.187+2007.409)/ 2 )
=42.429/1990.298
=2.13 %

Cosmo Electronics'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 )
=-507.4/( (2040.369+2007.409)/ 2 )
=-507.4/2023.889
=-25.07 %

* 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 -25.07% mean?
Cosmo Electronics (TPE:2466) has a ROE % of -25.07% 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 Cosmo Electronics and its competitors. According to the industry distribution chart, Cosmo Electronics ranks #1458 out of 2431 companies in the Hardware industry, placing it in the top 60%.
Is Cosmo Electronics' ROE % too high?
Cosmo Electronics' current ROE % is -25.07%. Based on the distribution chart, Cosmo Electronics ranks #1458 out of 2431 companies in the Hardware industry, which is below the industry midpoint. Overall, Cosmo Electronics has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Electronics' ROE % compare to APH and GLW?
According to the Hardware industry distribution chart, Cosmo Electronics ranks #1458 out of 2431 companies for ROE %. This places Cosmo Electronics in the lower half of its industry. The industry median ROE % is 4.66. 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 Hardware company?
The median ROE % among Hardware companies is 4.66, based on 2,431 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 Cosmo Electronics and its competitors. For the Hardware industry, the median ROE % is 4.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo Electronics's current ROE % is -25.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Electronics stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Electronics (TPE:2466) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.84, compared to a current price of NT$98.50 — trading 209.4% above its estimated fair value. The current ROE % is -25.07%. Cosmo Electronics' overall GF Score™ is 49/100 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 Cosmo Electronics (TPE:2466), the current ROE % is -25.07% 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 Cosmo Electronics (TPE:2466) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Electronics stock appears to be overvalued. The current stock price of NT$98.50 is trading 209.4% above its estimated GF Value™ of NT$31.84. GuruFocus considers Cosmo Electronics to be Significantly Overvalued.

Key valuation signals for TPE:2466:

  • ROE %: -25.07%
  • GF Value™: NT$31.84 vs. price of NT$98.50 (209.4% above fair value)
  • GF Score™: 49/100 with 7 warning signs

No single metric tells the full story. See the TPE:2466 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Electronics Business Description

Address Liancheng Road, No. 258, 11th Floor, Zhonghe District, New Taipei City, TWN, 235
Cosmo Electronics Corp is mainly engaged in the manufacture and sales of relays, photocouplers and LEDs, biomass energy and land development business. Its products are divided into four categories: Photo Coupler, Solid State Relay-MOSFET output, Reed Relay, and Solid State Relay. The reportable operating segments are Optoelectronic parts, which generates maximum revenue, LED lighting, Energy & Materials, and Others. The company operates in Taiwan, America, Asia and others, with maximum revenue from America.
49GF Score

Get the complete analysis for TPE:2466

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

NT$98.50
Price
NT$31.84
GF Value