Sakura Development Co (TPE:2539) ROE %: 31.00% (As of Dec. 2025) — 77% Above Median


TPE:2539 Sakura Development Co Ltd TPE:2539
85 GF Score
Price NT$38.10
GF Value NT$85.28
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Sakura Development Co ROE %?

Sakura Development Co TPE:2539 -2.18% 85 ROE % is 31.00% as of Dec. 2025, which is 77% above its 10-year median of 17.55. GuruFocus rates TPE:2539 with a GF Score™ of 85/100 and a GF Value™ of NT$85.28 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,735 Real Estate companies, Sakura Development Co ranks better than 93.31% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Sakura Development Co's annualized net income for the quarter that ended in Dec. 2025 was NT$5,345 Mil. Sakura Development Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$17,242 Mil. Therefore, Sakura Development Co's annualized ROE % for the quarter that ended in Dec. 2025 was 31.00%.

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

TPE:2539' s ROE % Range Over the Past 10 Years
Min: 7.75   Med: 17.55   Max: 25.67
Current: 25.67

During the past 13 years, Sakura Development Co's highest ROE % was 25.67%. The lowest was 7.75%. And the median was 17.55%.

TPE:2539's ROE % is ranked better than
93.31% of 1735 companies
in the Real Estate industry
Industry Median: 3.96 vs TPE:2539: 25.67

Sakura Development Co  (TPE:2539) 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
=5344.624/17242.177
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(5344.624 / 16362.724)*(16362.724 / 32660.118)*(32660.118 / 17242.177)
=Net Margin %*Asset Turnover*Equity Multiplier
=32.66 %*0.501*1.8942
=ROA %*Equity Multiplier
=16.36 %*1.8942
=31.00 %

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
=5344.624/17242.177
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (5344.624 / 6603.872) * (6603.872 / 6446.232) * (6446.232 / 16362.724) * (16362.724 / 32660.118) * (32660.118 / 17242.177)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8093 * 1.0245 * 39.4 % * 0.501 * 1.8942
=31.00 %

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.


Sakura Development Co ROE % Related Terms


Sakura Development Co ROE % Historical Data

* Premium members only.

The historical data trend for Sakura Development 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.

Sakura Development Co ROE % Chart

Sakura Development 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 9.28 16.32 17.60 21.71 25.62

Sakura Development 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 76.79 41.42 9.18 21.46 31.00

Sakura Development Co ROE % Competitor Comparison

For the Real Estate - Development subindustry, Sakura Development 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.


Sakura Development Co ROE % vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Sakura Development Co's ROE % distribution charts can be found below:

* The bar in red indicates where Sakura Development Co's ROE % falls into.


TPE:2539
85GF Score
Sakura Development Co Ltd TPE:2539
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sakura Development Co ROE % Calculation

Sakura Development 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 )
=4124.248/( (14282.858+17910.255)/ 2 )
=4124.248/16096.5565
=25.62 %

Sakura Development 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 )
=5344.624/( (16574.099+17910.255)/ 2 )
=5344.624/17242.177
=31.00 %

* 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 31.00% mean?
Sakura Development Co (TPE:2539) has a ROE % of 31.00% 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 Sakura Development Co and its competitors. This is 77% above median its historical median of 17.55. Over the past decade, Sakura Development Co's ROE % has ranged from 7.75 to 25.67. According to the industry distribution chart, Sakura Development Co ranks #116 out of 1735 companies in the Real Estate industry, placing it in the top 6.7%.
Is Sakura Development Co's ROE % too high?
Sakura Development Co's current ROE % of 31.00% is 77% above median its 10-year median of 17.55. Over the past 10 years, this metric has ranged from a low of 7.75 to a high of 25.67. The Real Estate industry median ROE % is 3.96. Sakura Development Co's value of 31.00% is 682.8% above this industry median. Based on the distribution chart, Sakura Development Co ranks #116 out of 1735 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, Sakura Development Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sakura Development Co's ROE % compare to competitors?
According to the Real Estate industry distribution chart, Sakura Development Co ranks #116 out of 1735 companies for ROE %. This places Sakura Development Co in the top 7% of its industry — outperforming the majority of peers. The industry median ROE % is 3.96. Sakura Development Co's value of 31.00% is 682.8% above this benchmark. Historically, Sakura Development Co's own ROE % has ranged from 7.75 to 25.67 over the past decade. While the company's 10-year median is 17.55 vs. the industry median of 3.96, Sakura Development Co 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 Real Estate company?
The median ROE % among Real Estate companies is 3.96, based on 1,735 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. Sakura Development Co's current ROE % of 31.00% is 682.8% 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 Sakura Development Co and its competitors. For the Real Estate industry, the median ROE % is 3.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sakura Development Co's current ROE % is 31.00%, which is 77% above median its own 10-year median of 17.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakura Development Co stock overvalued right now?
Based on GuruFocus' analysis, Sakura Development Co (TPE:2539) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$85.28, compared to a current price of NT$38.10 — trading 55.3% below its estimated fair value. The current ROE % is 31.00%, which is 77% above median its 10-year median of 17.55 and 682.8% above the Real Estate industry median of 3.96. Sakura Development Co's overall GF Score™ is 85/100 with 2 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 Sakura Development Co (TPE:2539), the current ROE % is 31.00% 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 Sakura Development Co (TPE:2539) Overvalued in 2026?

Based on GuruFocus' analysis, Sakura Development Co stock appears to be undervalued. The current stock price of NT$38.10 is trading 55.3% below its estimated GF Value™ of NT$85.28. GuruFocus considers Sakura Development Co to be Significantly Undervalued.

Key valuation signals for TPE:2539:

  • ROE %: 31.00% (77% above median its 10-year median of 17.55)
  • GF Value™: NT$85.28 vs. price of NT$38.10 (55.3% below fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 682.8% above the Real Estate median (#116 of 1735)

No single metric tells the full story. See the TPE:2539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakura Development Co Business Description

Address Taiwan Boulevard, 4th Floor, No. 239, Section 2, West District, Taichung, TWN, 403
Sakura Development Co Ltd engages in the business of construction of public housing, selling and leasing of residential and commercial buildings, gardening and consulting of real estate investment. Its is into two reportable operating segments: Development Segment: Engaging construction contractors to build commercial buildings and residential properties for rental and sale purposes. Construction Segment: Engaging in the contracting of civil and architectural construction projects. Majority revenue is generated from Development Segment.
85GF Score

Get the complete analysis for TPE:2539

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

NT$38.10
Price
NT$85.28
GF Value