World Gym (TPE:2762) ROE %: 23.37% (As of Dec. 2025) — 81% Above Median

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TPE:2762 World Gym Corp TPE:2762
28 GF Score
Price NT$83.90
! 9 Warning Signs
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What is World Gym ROE %?

World Gym TPE:2762 -2.56% 28 ROE % is 23.37% as of Dec. 2025, which is 81% above its 10-year median of 12.88. GuruFocus rates TPE:2762 with a GF Score™ of 28/100. The stock has 9 warning signs investors should review. Among 820 Travel & Leisure companies, World Gym ranks better than 72.56% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. World Gym's annualized net income for the quarter that ended in Dec. 2025 was NT$668 Mil. World Gym's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$2,857 Mil. Therefore, World Gym's annualized ROE % for the quarter that ended in Dec. 2025 was 23.37%.

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

TPE:2762' s ROE % Range Over the Past 10 Years
Min: 2.62   Med: 12.88   Max: 14.21
Current: 13.83

During the past 6 years, World Gym's highest ROE % was 14.21%. The lowest was 2.62%. And the median was 12.88%.

TPE:2762's ROE % is ranked better than
72.56% of 820 companies
in the Travel & Leisure industry
Industry Median: 5.485 vs TPE:2762: 13.83

World Gym  (TPE:2762) 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
=667.584/2856.8185
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(667.584 / 11513.928)*(11513.928 / 18720.213)*(18720.213 / 2856.8185)
=Net Margin %*Asset Turnover*Equity Multiplier
=5.8 %*0.6151*6.5528
=ROA %*Equity Multiplier
=3.57 %*6.5528
=23.37 %

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
=667.584/2856.8185
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (667.584 / 859.104) * (859.104 / 991.356) * (991.356 / 11513.928) * (11513.928 / 18720.213) * (18720.213 / 2856.8185)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7771 * 0.8666 * 8.61 % * 0.6151 * 6.5528
=23.37 %

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.


World Gym ROE % Related Terms


World Gym ROE % Historical Data

* Premium members only.

The historical data trend for World Gym'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.

World Gym ROE % Chart

World Gym Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial 2.62 11.07 14.21 12.88 13.58

World Gym Quarterly Data
Dec20 Dec21 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 7.41 6.28 10.73 16.11 23.37

TPE:2762 vs AS, HAS, LTH: ROE % Comparison

For the Leisure subindustry, World Gym'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.


World Gym ROE % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, World Gym's ROE % distribution charts can be found below:

* The bar in red indicates where World Gym's ROE % falls into.


TPE:2762
28GF Score
World Gym Corp TPE:2762
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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World Gym ROE % Calculation

World Gym'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 )
=409.081/( (3133.851+2892.595)/ 2 )
=409.081/3013.223
=13.58 %

World Gym'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 )
=667.584/( (2821.042+2892.595)/ 2 )
=667.584/2856.8185
=23.37 %

* 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 23.37% mean?
World Gym (TPE:2762) has a ROE % of 23.37% 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 World Gym and its competitors. This is 81% above median its historical median of 12.88. Over the past decade, World Gym's ROE % has ranged from 2.62 to 14.21. According to the industry distribution chart, World Gym ranks #225 out of 820 companies in the Travel & Leisure industry, placing it in the top 27.4%.
Is World Gym's ROE % too high?
World Gym's current ROE % of 23.37% is 81% above median its 10-year median of 12.88. Over the past 10 years, this metric has ranged from a low of 2.62 to a high of 14.21. The Travel & Leisure industry median ROE % is 5.49. World Gym's value of 23.37% is 326.1% above this industry median. Based on the distribution chart, World Gym ranks #225 out of 820 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, World Gym has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does World Gym's ROE % compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, World Gym ranks #225 out of 820 companies for ROE %. This puts World Gym in the upper half of its industry. The industry median ROE % is 5.49. World Gym's value of 23.37% is 326.1% above this benchmark. Historically, World Gym's own ROE % has ranged from 2.62 to 14.21 over the past decade. While the company's 10-year median is 12.88 vs. the industry median of 5.49, World Gym 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 5.49, based on 820 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. World Gym's current ROE % of 23.37% is 326.1% 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 World Gym and its competitors. For the Travel & Leisure industry, the median ROE % is 5.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. World Gym's current ROE % is 23.37%, which is 81% above median its own 10-year median of 12.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is World Gym stock overvalued right now?
World Gym (TPE:2762) has a current ROE % of 23.37%. The current ROE % is 23.37%, which is 81% above median its 10-year median of 12.88 and 326.1% above the Travel & Leisure industry median of 5.49. World Gym's overall GF Score™ is 28/100 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 World Gym (TPE:2762), the current ROE % is 23.37% 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.

World Gym Business Description

Address 36th Floor, No. 402, Shizheng Road, Xitun District, Taichung, TWN
World Gym Corp is a fitness company in Taiwan and the owner of the World Gym International and World Gym brands. The company operates a world-wide network of directly operated and franchised locations across the globe. It offers member access to fitness facilities, programs, and technology-driven solutions.
28GF Score

Get the complete analysis for TPE:2762

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

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