Eson Precision Ind Co (TPE:5243) ROE %: 8.69% (As of Dec. 2025) — 11% Above Median


TPE:5243 Eson Precision Ind Co Ltd TPE:5243
80 GF Score
Price NT$102.50
GF Value NT$58.32
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Eson Precision Ind Co ROE %?

Eson Precision Ind Co TPE:5243 +0.49% 80 ROE % is 8.69% as of Dec. 2025, which is 11% above its 10-year median of 7.81. GuruFocus rates TPE:5243 with a GF Score™ of 80/100 and a GF Value™ of NT$58.32 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,422 Hardware companies, Eson Precision Ind Co ranks better than 68.79% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Eson Precision Ind Co's annualized net income for the quarter that ended in Dec. 2025 was NT$694 Mil. Eson Precision Ind Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$7,982 Mil. Therefore, Eson Precision Ind Co's annualized ROE % for the quarter that ended in Dec. 2025 was 8.69%.

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

TPE:5243' s ROE % Range Over the Past 10 Years
Min: 6.21   Med: 7.81   Max: 12.46
Current: 9.57

During the past 13 years, Eson Precision Ind Co's highest ROE % was 12.46%. The lowest was 6.21%. And the median was 7.81%.

TPE:5243's ROE % is ranked better than
68.79% of 2422 companies
in the Hardware industry
Industry Median: 4.66 vs TPE:5243: 9.57

Eson Precision Ind Co  (TPE:5243) 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
=693.948/7982.1675
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(693.948 / 11565.984)*(11565.984 / 13072.536)*(13072.536 / 7982.1675)
=Net Margin %*Asset Turnover*Equity Multiplier
=6 %*0.8848*1.6377
=ROA %*Equity Multiplier
=5.31 %*1.6377
=8.69 %

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
=693.948/7982.1675
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (693.948 / 857.196) * (857.196 / 824.952) * (824.952 / 11565.984) * (11565.984 / 13072.536) * (13072.536 / 7982.1675)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8096 * 1.0391 * 7.13 % * 0.8848 * 1.6377
=8.69 %

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.


Eson Precision Ind Co ROE % Related Terms


Eson Precision Ind Co ROE % Historical Data

* Premium members only.

The historical data trend for Eson Precision Ind 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.

Eson Precision Ind Co ROE % Chart

Eson Precision Ind 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 7.79 12.46 8.38 7.54 9.34

Eson Precision Ind 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 8.82 8.60 10.36 10.94 8.69

TPE:5243 vs APH, GLW: ROE % Comparison

For the Electronic Components subindustry, Eson Precision Ind 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.


Eson Precision Ind Co ROE % vs Hardware Industry

For the Hardware industry and Technology sector, Eson Precision Ind Co's ROE % distribution charts can be found below:

* The bar in red indicates where Eson Precision Ind Co's ROE % falls into.


TPE:5243
80GF Score
Eson Precision Ind Co Ltd TPE:5243
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eson Precision Ind Co ROE % Calculation

Eson Precision Ind 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 )
=741.268/( (7643.307+8225.198)/ 2 )
=741.268/7934.2525
=9.34 %

Eson Precision Ind 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 )
=693.948/( (7739.137+8225.198)/ 2 )
=693.948/7982.1675
=8.69 %

* 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 8.69% mean?
Eson Precision Ind Co (TPE:5243) has a ROE % of 8.69% 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 Eson Precision Ind Co and its competitors. This is 11% above median its historical median of 7.81. Over the past decade, Eson Precision Ind Co's ROE % has ranged from 6.21 to 12.46. According to the industry distribution chart, Eson Precision Ind Co ranks #756 out of 2422 companies in the Hardware industry, placing it in the top 31.2%.
Is Eson Precision Ind Co's ROE % too high?
Eson Precision Ind Co's current ROE % of 8.69% is 11% above median its 10-year median of 7.81. Over the past 10 years, this metric has ranged from a low of 6.21 to a high of 12.46. The Hardware industry median ROE % is 4.66. Eson Precision Ind Co's value of 8.69% is 86.5% above this industry median. Based on the distribution chart, Eson Precision Ind Co ranks #756 out of 2422 companies in the Hardware industry, which is above the industry midpoint. Overall, Eson Precision Ind Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's ROE % compare to APH and GLW?
According to the Hardware industry distribution chart, Eson Precision Ind Co ranks #756 out of 2422 companies for ROE %. This puts Eson Precision Ind Co in the upper half of its industry. The industry median ROE % is 4.66. Eson Precision Ind Co's value of 8.69% is 86.5% above this benchmark. Historically, Eson Precision Ind Co's own ROE % has ranged from 6.21 to 12.46 over the past decade. While the company's 10-year median is 7.81 vs. the industry median of 4.66, Eson Precision Ind 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 Hardware company?
The median ROE % among Hardware companies is 4.66, based on 2,422 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. Eson Precision Ind Co's current ROE % of 8.69% is 86.5% 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 Eson Precision Ind Co and its competitors. For the Hardware industry, the median ROE % is 4.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eson Precision Ind Co's current ROE % is 8.69%, which is 11% above median its own 10-year median of 7.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$58.32, compared to a current price of NT$102.50 — trading 75.8% above its estimated fair value. The current ROE % is 8.69%, which is 11% above median its 10-year median of 7.81 and 86.5% above the Hardware industry median of 4.66. Eson Precision Ind Co's overall GF Score™ is 80/100 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 Eson Precision Ind Co (TPE:5243), the current ROE % is 8.69% 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?

Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued. The current stock price of NT$102.50 is trading 75.8% above its estimated GF Value™ of NT$58.32. GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.

Key valuation signals for TPE:5243:

  • ROE %: 8.69% (11% above median its 10-year median of 7.81)
  • GF Value™: NT$58.32 vs. price of NT$102.50 (75.8% above fair value)
  • GF Score™: 80/100 with 2 warning signs
  • Industry Position: 86.5% above the Hardware median (#756 of 2422)

No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eson Precision Ind Co Business Description

Address Section. 4, Zhongyang Road, 12th Floor-3, No.2, Tucheng District, New Taipei, TWN, 236
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
80GF Score

Get the complete analysis for TPE:5243

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

NT$102.50
Price
NT$58.32
GF Value