Elite Advanced LaserTPE:3450 -1.89%75 ROE % is 18.12% as of Dec. 2025, which is 58% above its 10-year median of 11.46. GuruFocus rates TPE:3450 with a GF Score™ of 75/100 and a GF Value™ of NT$246.45 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,001 Semiconductors companies, Elite Advanced Laser ranks better than 79.32% on this metric.
The historical rank and industry rank for Elite Advanced Laser's ROE % or its related term are showing as below:
TPE:3450'
s ROE % Range Over the Past 10 Years
Min: -1.96 Med: 11.46 Max: 33.91
Current: 15.39
During the past 13 years, Elite Advanced Laser's highest ROE % was 33.91%. The lowest was -1.96%. And the median was 11.46%.
TPE:3450's ROE % is ranked better than 79.32% of 1001
companies
in the Semiconductors industry
Industry Median: 4.6
vs TPE:3450: 15.39
Elite Advanced Laser (TPE:3450) 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 Semiconductor Equipment & Materials subindustry, Elite Advanced Laser'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.
Elite Advanced Laser ROE % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Elite Advanced Laser's ROE % distribution charts can be found below:
* The bar in red indicates where Elite Advanced Laser'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.
Elite Advanced Laser (TPE:3450) has a ROE % of 18.12% 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 Elite Advanced Laser and its competitors. This is 58% above median its historical median of 11.46. According to the industry distribution chart, Elite Advanced Laser ranks #207 out of 1001 companies in the Semiconductors industry, placing it in the top 20.7%.
Is Elite Advanced Laser's ROE % too high?
Elite Advanced Laser's current ROE % of 18.12% is 58% above median its 10-year median of 11.46. The Semiconductors industry median ROE % is 4.60. Elite Advanced Laser's value of 18.12% is 293.9% above this industry median. Based on the distribution chart, Elite Advanced Laser ranks #207 out of 1001 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Elite Advanced Laser has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's ROE % compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Elite Advanced Laser ranks #207 out of 1001 companies for ROE %. This places Elite Advanced Laser in the top 21% of its industry — outperforming the majority of peers. The industry median ROE % is 4.60. Elite Advanced Laser's value of 18.12% is 293.9% above this benchmark. While the company's 10-year median is 11.46 vs. the industry median of 4.60, Elite Advanced Laser 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 Semiconductors company?
The median ROE % among Semiconductors companies is 4.60, based on 1,001 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. Elite Advanced Laser's current ROE % of 18.12% is 293.9% 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 Elite Advanced Laser and its competitors. For the Semiconductors industry, the median ROE % is 4.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elite Advanced Laser's current ROE % is 18.12%, which is 58% above median its own 10-year median of 11.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$246.45, compared to a current price of NT$520.00 — trading 111% above its estimated fair value. The current ROE % is 18.12%, which is 58% above median its 10-year median of 11.46 and 293.9% above the Semiconductors industry median of 4.60. Elite Advanced Laser's overall GF Score™ is 75/100 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 Elite Advanced Laser (TPE:3450), the current ROE % is 18.12% 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?
Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued.
The current stock price of NT$520.00 is trading 111% above its estimated GF Value™ of NT$246.45.
GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.
Key valuation signals for TPE:3450:
ROE %: 18.12% (58% above median its 10-year median of 11.46)
GF Value™: NT$246.45 vs. price of NT$520.00 (111% above fair value)
Industry Position: 293.9% above the Semiconductors median (#207 of 1001)
No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
75GF Score
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