Episil Precision (TPE:3016) ROE %: 3.78% (As of Dec. 2025) — 11% Below Median


TPE:3016 Episil Precision Inc TPE:3016
59 GF Score
Price NT$124.50
GF Value NT$54.48
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Episil Precision ROE %?

Episil Precision TPE:3016 -6.74% 59 ROE % is 3.78% as of Dec. 2025, which is 11% below its 10-year median of 4.27. GuruFocus rates TPE:3016 with a GF Score™ of 59/100 and a GF Value™ of NT$54.48 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 1,002 Semiconductors companies, Episil Precision ranks worse than 63.17% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Episil Precision's annualized net income for the quarter that ended in Dec. 2025 was NT$186 Mil. Episil Precision's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$4,913 Mil. Therefore, Episil Precision's annualized ROE % for the quarter that ended in Dec. 2025 was 3.78%.

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

TPE:3016' s ROE % Range Over the Past 10 Years
Min: 0.27   Med: 4.27   Max: 13.74
Current: 0.41

During the past 13 years, Episil Precision's highest ROE % was 13.74%. The lowest was 0.27%. And the median was 4.27%.

TPE:3016's ROE % is ranked worse than
63.17% of 1002 companies
in the Semiconductors industry
Industry Median: 4.55 vs TPE:3016: 0.41

Episil Precision  (TPE:3016) 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
=185.912/4913.2835
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(185.912 / 4259.192)*(4259.192 / 6809.7515)*(6809.7515 / 4913.2835)
=Net Margin %*Asset Turnover*Equity Multiplier
=4.36 %*0.6255*1.386
=ROA %*Equity Multiplier
=2.73 %*1.386
=3.78 %

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
=185.912/4913.2835
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (185.912 / 246.732) * (246.732 / 208.08) * (208.08 / 4259.192) * (4259.192 / 6809.7515) * (6809.7515 / 4913.2835)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7535 * 1.1858 * 4.89 % * 0.6255 * 1.386
=3.78 %

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.


Episil Precision ROE % Related Terms


Episil Precision ROE % Historical Data

* Premium members only.

The historical data trend for Episil Precision'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.

Episil Precision ROE % Chart

Episil Precision 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 8.79 13.74 3.22 5.32 0.41

Episil Precision 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 2.26 0.23 -3.49 1.13 3.78

TPE:3016 vs LRCX, AMAT, KLAC: ROE % Comparison

For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.


Episil Precision ROE % vs Semiconductors Industry

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

* The bar in red indicates where Episil Precision's ROE % falls into.


TPE:3016
59GF Score
Episil Precision Inc TPE:3016
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Episil Precision ROE % Calculation

Episil Precision'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 )
=20.416/( (5057.457+4939.64)/ 2 )
=20.416/4998.5485
=0.41 %

Episil Precision'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 )
=185.912/( (4886.927+4939.64)/ 2 )
=185.912/4913.2835
=3.78 %

* 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 3.78% mean?
Episil Precision (TPE:3016) has a ROE % of 3.78% 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 Episil Precision and its competitors. This is 11% below median its historical median of 4.27. Over the past decade, Episil Precision's ROE % has ranged from 0.27 to 13.74. According to the industry distribution chart, Episil Precision ranks #633 out of 1002 companies in the Semiconductors industry, placing it in the top 63.2%.
Is Episil Precision's ROE % too high?
Episil Precision's current ROE % of 3.78% is 11% below median its 10-year median of 4.27. Over the past 10 years, this metric has ranged from a low of 0.27 to a high of 13.74. The Semiconductors industry median ROE % is 4.55. Episil Precision's value of 3.78% is 16.9% below this industry median. Based on the distribution chart, Episil Precision ranks #633 out of 1002 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's ROE % compare to LRCX and AMAT?
According to the Semiconductors industry distribution chart, Episil Precision ranks #633 out of 1002 companies for ROE %. This places Episil Precision in the lower half of its industry. The industry median ROE % is 4.55. Episil Precision's value of 3.78% is 16.9% below this benchmark. Historically, Episil Precision's own ROE % has ranged from 0.27 to 13.74 over the past decade. While the company's 10-year median is 4.27 vs. the industry median of 4.55, Episil Precision has consistently been below 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 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. Episil Precision's current ROE % of 3.78% is 16.9% below 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 Episil Precision 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. Episil Precision's current ROE % is 3.78%, which is 11% below median its own 10-year median of 4.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$54.48, compared to a current price of NT$124.50 — trading 128.5% above its estimated fair value. The current ROE % is 3.78%, which is 11% below median its 10-year median of 4.27 and 16.9% below the Semiconductors industry median of 4.55. Episil Precision's overall GF Score™ is 59/100 with 10 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 Episil Precision (TPE:3016), the current ROE % is 3.78% 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 Episil Precision (TPE:3016) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued. The current stock price of NT$124.50 is trading 128.5% above its estimated GF Value™ of NT$54.48. GuruFocus considers Episil Precision to be Significantly Overvalued.

Key valuation signals for TPE:3016:

  • ROE %: 3.78% (11% below median its 10-year median of 4.27)
  • GF Value™: NT$54.48 vs. price of NT$124.50 (128.5% above fair value)
  • GF Score™: 59/100 with 10 warning signs
  • Industry Position: 16.9% below the Semiconductors median (#633 of 1002)

No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Precision Business Description

Address No. 10, Duxing 1st Road, Hsinchu Science Park, Hsinchu, TWN, 30078
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score

Get the complete analysis for TPE:3016

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

NT$124.50
Price
NT$54.48
GF Value