Eternal Precision Mechanics Co (TPE:7795) ROE %: 20.21% (As of Dec. 2025) — Near Median


TPE:7795 Eternal Precision Mechanics Co TPE:7795
25 GF Score
Price NT$626.00
! 8 Warning Signs
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What is Eternal Precision Mechanics Co ROE %?

Eternal Precision Mechanics Co TPE:7795 +2.45% 25 ROE % is 20.21% as of Dec. 2025, which is 0% below its 10-year median of 20.24. GuruFocus rates TPE:7795 with a GF Score™ of 25/100. The stock has 8 warning signs investors should review. Among 2,998 Industrial Products companies, Eternal Precision Mechanics Co ranks better than 68.35% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Eternal Precision Mechanics Co's annualized net income for the quarter that ended in Dec. 2025 was NT$315 Mil. Eternal Precision Mechanics Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$1,556 Mil. Therefore, Eternal Precision Mechanics Co's annualized ROE % for the quarter that ended in Dec. 2025 was 20.21%.

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

TPE:7795' s ROE % Range Over the Past 10 Years
Min: 10.14   Med: 20.24   Max: 25.05
Current: 10.14

During the past 5 years, Eternal Precision Mechanics Co's highest ROE % was 25.05%. The lowest was 10.14%. And the median was 20.24%.

TPE:7795's ROE % is ranked better than
68.35% of 2998 companies
in the Industrial Products industry
Industry Median: 5.855 vs TPE:7795: 10.14

Eternal Precision Mechanics Co  (TPE:7795) 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
=314.528/1556.3695
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(314.528 / 2539.98)*(2539.98 / 2614.8935)*(2614.8935 / 1556.3695)
=Net Margin %*Asset Turnover*Equity Multiplier
=12.38 %*0.9714*1.6801
=ROA %*Equity Multiplier
=12.03 %*1.6801
=20.21 %

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
=314.528/1556.3695
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (314.528 / 570.784) * (570.784 / 574.044) * (574.044 / 2539.98) * (2539.98 / 2614.8935) * (2614.8935 / 1556.3695)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.551 * 0.9943 * 22.6 % * 0.9714 * 1.6801
=20.21 %

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.


Eternal Precision Mechanics Co ROE % Related Terms


Eternal Precision Mechanics Co ROE % Historical Data

* Premium members only.

The historical data trend for Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co ROE % Chart

Eternal Precision Mechanics Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
0.00 21.25 25.05 19.23 13.76

Eternal Precision Mechanics Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
ROE % Get a 7-Day Free Trial Premium Member Only 16.24 17.53 12.51 8.05 20.21

TPE:7795 vs GEV, ETN, PH: ROE % Comparison

For the Specialty Industrial Machinery subindustry, Eternal Precision Mechanics 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.


Eternal Precision Mechanics Co ROE % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eternal Precision Mechanics Co's ROE % distribution charts can be found below:

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


TPE:7795
25GF Score
Eternal Precision Mechanics Co TPE:7795
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Precision Mechanics Co ROE % Calculation

Eternal Precision Mechanics 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 )
=219.974/( (1607.109+1589.077)/ 2 )
=219.974/1598.093
=13.76 %

Eternal Precision Mechanics 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 )
=314.528/( (1523.662+1589.077)/ 2 )
=314.528/1556.3695
=20.21 %

* 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 20.21% mean?
Eternal Precision Mechanics Co (TPE:7795) has a ROE % of 20.21% 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 Eternal Precision Mechanics Co and its competitors. This is near median its historical median of 20.24. Over the past decade, Eternal Precision Mechanics Co's ROE % has ranged from 10.14 to 25.05. According to the industry distribution chart, Eternal Precision Mechanics Co ranks #949 out of 2998 companies in the Industrial Products industry, placing it in the top 31.7%.
Is Eternal Precision Mechanics Co's ROE % too high?
Eternal Precision Mechanics Co's current ROE % of 20.21% is near median its 10-year median of 20.24. Over the past 10 years, this metric has ranged from a low of 10.14 to a high of 25.05. The Industrial Products industry median ROE % is 5.86. Eternal Precision Mechanics Co's value of 20.21% is 245.2% above this industry median. Based on the distribution chart, Eternal Precision Mechanics Co ranks #949 out of 2998 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Eternal Precision Mechanics Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Precision Mechanics Co's ROE % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eternal Precision Mechanics Co ranks #949 out of 2998 companies for ROE %. This puts Eternal Precision Mechanics Co in the upper half of its industry. The industry median ROE % is 5.86. Eternal Precision Mechanics Co's value of 20.21% is 245.2% above this benchmark. Historically, Eternal Precision Mechanics Co's own ROE % has ranged from 10.14 to 25.05 over the past decade. While the company's 10-year median is 20.24 vs. the industry median of 5.86, Eternal Precision Mechanics 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 an Industrial Products company?
The median ROE % among Industrial Products companies is 5.86, based on 2,998 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. Eternal Precision Mechanics Co's current ROE % of 20.21% is 245.2% 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 Eternal Precision Mechanics Co and its competitors. For the Industrial Products industry, the median ROE % is 5.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Precision Mechanics Co's current ROE % is 20.21%, which is near median its own 10-year median of 20.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Precision Mechanics Co stock overvalued right now?
Eternal Precision Mechanics Co (TPE:7795) has a current ROE % of 20.21%. The current ROE % is 20.21%, which is near median its 10-year median of 20.24 and 245.2% above the Industrial Products industry median of 5.86. Eternal Precision Mechanics Co's overall GF Score™ is 25/100 with 8 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 Eternal Precision Mechanics Co (TPE:7795), the current ROE % is 20.21% 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.

Eternal Precision Mechanics Co Business Description

Address No. 30, Yumin Street, Daliao District, Kaohsiung City, TWN
Eternal Precision Mechanics Co is principally engaged in the manufacturing, installation, and sale of electronic and semiconductor equipment, as well as electronic components. Its products include V130, V160, EFV-1000 (Litho. D/F), CV-600 (Litho., DFSM), CVP-600, CVP-700, CVP-500, CVP-300, CVP-1600SP, and CVP-1700SP.
25GF Score

Get the complete analysis for TPE:7795

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

NT$626.00
Price