Power Wind Health Industry (TPE:8462) ROE %: 39.12% (As of Dec. 2025) — 98% Above Median


TPE:8462 Power Wind Health Industry Inc TPE:8462
85 GF Score
Price NT$159.00
GF Value NT$175.93
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Power Wind Health Industry ROE %?

Power Wind Health Industry TPE:8462 85 ROE % is 39.12% as of Dec. 2025, which is 98% above its 10-year median of 19.74. GuruFocus rates TPE:8462 with a GF Score™ of 85/100 and a GF Value™ of NT$175.93 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 819 Travel & Leisure companies, Power Wind Health Industry ranks better than 89.01% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Power Wind Health Industry's annualized net income for the quarter that ended in Dec. 2025 was NT$881 Mil. Power Wind Health Industry's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$2,252 Mil. Therefore, Power Wind Health Industry's annualized ROE % for the quarter that ended in Dec. 2025 was 39.12%.

The historical rank and industry rank for Power Wind Health Industry's ROE % or its related term are showing as below:

TPE:8462' s ROE % Range Over the Past 10 Years
Min: -7.53   Med: 19.74   Max: 31.73
Current: 31.27

During the past 13 years, Power Wind Health Industry's highest ROE % was 31.73%. The lowest was -7.53%. And the median was 19.74%.

TPE:8462's ROE % is ranked better than
89.01% of 819 companies
in the Travel & Leisure industry
Industry Median: 5.51 vs TPE:8462: 31.27

Power Wind Health Industry  (TPE:8462) 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
=880.86/2251.6795
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(880.86 / 6548.984)*(6548.984 / 11611.2925)*(11611.2925 / 2251.6795)
=Net Margin %*Asset Turnover*Equity Multiplier
=13.45 %*0.564*5.1567
=ROA %*Equity Multiplier
=7.59 %*5.1567
=39.12 %

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
=880.86/2251.6795
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (880.86 / 1121.472) * (1121.472 / 1134.344) * (1134.344 / 6548.984) * (6548.984 / 11611.2925) * (11611.2925 / 2251.6795)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7854 * 0.9887 * 17.32 % * 0.564 * 5.1567
=39.12 %

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.


Power Wind Health Industry ROE % Related Terms


Power Wind Health Industry ROE % Historical Data

* Premium members only.

The historical data trend for Power Wind Health Industry'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.

Power Wind Health Industry ROE % Chart

Power Wind Health Industry 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 -7.53 4.23 6.46 19.53 30.39

Power Wind Health Industry 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 28.06 23.31 30.22 32.71 39.12

TPE:8462 vs AS, HAS, LTH: ROE % Comparison

For the Leisure subindustry, Power Wind Health Industry'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.


Power Wind Health Industry ROE % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Power Wind Health Industry's ROE % distribution charts can be found below:

* The bar in red indicates where Power Wind Health Industry's ROE % falls into.


TPE:8462
85GF Score
Power Wind Health Industry Inc TPE:8462
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Power Wind Health Industry ROE % Calculation

Power Wind Health Industry'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 )
=666.002/( (2022.442+2361.206)/ 2 )
=666.002/2191.824
=30.39 %

Power Wind Health Industry'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 )
=880.86/( (2142.153+2361.206)/ 2 )
=880.86/2251.6795
=39.12 %

* 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 39.12% mean?
Power Wind Health Industry (TPE:8462) has a ROE % of 39.12% 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 Power Wind Health Industry and its competitors. This is 98% above median its historical median of 19.74. According to the industry distribution chart, Power Wind Health Industry ranks #90 out of 819 companies in the Travel & Leisure industry, placing it in the top 11%.
Is Power Wind Health Industry's ROE % too high?
Power Wind Health Industry's current ROE % of 39.12% is 98% above median its 10-year median of 19.74. The Travel & Leisure industry median ROE % is 5.51. Power Wind Health Industry's value of 39.12% is 610% above this industry median. Based on the distribution chart, Power Wind Health Industry ranks #90 out of 819 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Power Wind Health Industry has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Power Wind Health Industry's ROE % compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Power Wind Health Industry ranks #90 out of 819 companies for ROE %. This places Power Wind Health Industry in the top 11% of its industry — outperforming the majority of peers. The industry median ROE % is 5.51. Power Wind Health Industry's value of 39.12% is 610% above this benchmark. While the company's 10-year median is 19.74 vs. the industry median of 5.51, Power Wind Health Industry 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 5.51, based on 819 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. Power Wind Health Industry's current ROE % of 39.12% is 610% 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 Power Wind Health Industry and its competitors. For the Travel & Leisure industry, the median ROE % is 5.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Power Wind Health Industry's current ROE % is 39.12%, which is 98% above median its own 10-year median of 19.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Power Wind Health Industry stock overvalued right now?
Based on GuruFocus' analysis, Power Wind Health Industry (TPE:8462) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$175.93, compared to a current price of NT$159.00 — trading 9.6% below its estimated fair value. The current ROE % is 39.12%, which is 98% above median its 10-year median of 19.74 and 610% above the Travel & Leisure industry median of 5.51. Power Wind Health Industry's overall GF Score™ is 85/100 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 Power Wind Health Industry (TPE:8462), the current ROE % is 39.12% 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 Power Wind Health Industry (TPE:8462) Overvalued in 2026?

Based on GuruFocus' analysis, Power Wind Health Industry stock appears to be undervalued. The current stock price of NT$159.00 is trading 9.6% below its estimated GF Value™ of NT$175.93. GuruFocus considers Power Wind Health Industry to be Modestly Undervalued.

Key valuation signals for TPE:8462:

  • ROE %: 39.12% (98% above median its 10-year median of 19.74)
  • GF Value™: NT$175.93 vs. price of NT$159.00 (9.6% below fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 610% above the Travel & Leisure median (#90 of 819)

No single metric tells the full story. See the TPE:8462 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Power Wind Health Industry Business Description

Address 813 No. 238, Bo-ai 4th Road, Zuoying District, Kaohsiung, TWN, 813
Power Wind Health Industry Inc is engaged in the business of membership-based fitness center chains, recreational sports venues and other sports services. The company is engaged in the business of recreational sports and fitness centers and services it provides are all related to recreational sports and fitness which is considered as a single operating department.
85GF Score

Get the complete analysis for TPE:8462

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

NT$159.00
Price
NT$175.93
GF Value