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Lion Travel Service CoTPE:2731 -2.39%85 ROE % is 32.65% as of Dec. 2025, which is 180% above its 10-year median of 11.68. GuruFocus rates TPE:2731 with a GF Score™ of 85/100 and a GF Value™ of NT$185.38 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 822 Travel & Leisure companies, Lion Travel Service Co ranks better than 91.24% on this metric.
The historical rank and industry rank for Lion Travel Service Co's ROE % or its related term are showing as below:
TPE:2731'
s ROE % Range Over the Past 10 Years
Min: -50.34 Med: 11.68 Max: 55.83
Current: 36.39
During the past 13 years, Lion Travel Service Co's highest ROE % was 55.83%. The lowest was -50.34%. And the median was 11.68%.
TPE:2731's ROE % is ranked better than 91.24% of 822
companies
in the Travel & Leisure industry
Industry Median: 5.45
vs TPE:2731: 36.39
Lion Travel Service Co (TPE:2731) 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:
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.
* 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.
For the Travel Services subindustry, Lion Travel Service 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.
Lion Travel Service Co ROE % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Lion Travel Service Co's ROE % distribution charts can be found below:
* The bar in red indicates where Lion Travel Service Co's ROE % falls into.
* 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.
Lion Travel Service Co (TPE:2731) has a ROE % of 32.65% 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 Lion Travel Service Co and its competitors. This is 180% above median its historical median of 11.68. According to the industry distribution chart, Lion Travel Service Co ranks #72 out of 822 companies in the Travel & Leisure industry, placing it in the top 8.8%.
Is Lion Travel Service Co's ROE % too high?
Lion Travel Service Co's current ROE % of 32.65% is 180% above median its 10-year median of 11.68. The Travel & Leisure industry median ROE % is 5.45. Lion Travel Service Co's value of 32.65% is 499.1% above this industry median. Based on the distribution chart, Lion Travel Service Co ranks #72 out of 822 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Lion Travel Service Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Travel Service Co's ROE % compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Lion Travel Service Co ranks #72 out of 822 companies for ROE %. This places Lion Travel Service Co in the top 9% of its industry — outperforming the majority of peers. The industry median ROE % is 5.45. Lion Travel Service Co's value of 32.65% is 499.1% above this benchmark. While the company's 10-year median is 11.68 vs. the industry median of 5.45, Lion Travel Service 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 Travel & Leisure company?
The median ROE % among Travel & Leisure companies is 5.45, based on 822 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. Lion Travel Service Co's current ROE % of 32.65% is 499.1% 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 Lion Travel Service Co and its competitors. For the Travel & Leisure industry, the median ROE % is 5.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lion Travel Service Co's current ROE % is 32.65%, which is 180% above median its own 10-year median of 11.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Travel Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lion Travel Service Co (TPE:2731) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$185.38, compared to a current price of NT$143.00 — trading 22.9% below its estimated fair value. The current ROE % is 32.65%, which is 180% above median its 10-year median of 11.68 and 499.1% above the Travel & Leisure industry median of 5.45. Lion Travel Service 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 Lion Travel Service Co (TPE:2731), the current ROE % is 32.65% 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 Lion Travel Service Co (TPE:2731) Overvalued in 2026?
Based on GuruFocus' analysis, Lion Travel Service Co stock appears to be undervalued.
The current stock price of NT$143.00 is trading 22.9% below its estimated GF Value™ of NT$185.38.
GuruFocus considers Lion Travel Service Co to be Modestly Undervalued.
Key valuation signals for TPE:2731:
ROE %: 32.65% (180% above median its 10-year median of 11.68)
GF Value™: NT$185.38 vs. price of NT$143.00 (22.9% below fair value)
Industry Position: 499.1% above the Travel & Leisure median (#72 of 822)
No single metric tells the full story. See the TPE:2731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lion Travel Service Co Ltd Company engages mainly in packaged tours, transportation ticketing, visa application, providing tour guides and other travel-related services. Its reportable segments are Travel Department, which derives the maximum revenue, and Others.
85GF Score
Get the complete analysis for TPE:2731
ROE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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