Pou ChenTPE:9904 -2.50%81 ROE % is 9.08% as of Dec. 2025, which is 20% below its 10-year median of 11.28. GuruFocus rates TPE:9904 with a GF Score™ of 81/100 and a GF Value™ of NT$30.85 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,024 Manufacturing - Apparel & Accessories companies, Pou Chen ranks better than 69.92% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Pou Chen's annualized net income for the quarter that ended in Dec. 2025 was NT$12,527 Mil. Pou Chen's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$137,994 Mil. Therefore, Pou Chen's annualized ROE % for the quarter that ended in Dec. 2025 was 9.08%.
The historical rank and industry rank for Pou Chen's ROE % or its related term are showing as below:
TPE:9904'
s ROE % Range Over the Past 10 Years
Min: 3.85 Med: 11.28 Max: 18.01
Current: 8.9
During the past 13 years, Pou Chen's highest ROE % was 18.01%. The lowest was 3.85%. And the median was 11.28%.
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.
Pou Chen ROE % Related Terms
Pou Chen ROE % Historical Data
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The historical data trend for Pou Chen'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.
For the Footwear & Accessories subindustry, Pou Chen'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.
Pou Chen ROE % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Chen's ROE % distribution charts can be found below:
* The bar in red indicates where Pou Chen'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.
Pou Chen (TPE:9904) has a ROE % of 9.08% 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 Pou Chen and its competitors. This is 20% below median its historical median of 11.28. Over the past decade, Pou Chen's ROE % has ranged from 3.85 to 18.01. According to the industry distribution chart, Pou Chen ranks #308 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 30.1%.
Is Pou Chen's ROE % too high?
Pou Chen's current ROE % of 9.08% is 20% below median its 10-year median of 11.28. Over the past 10 years, this metric has ranged from a low of 3.85 to a high of 18.01. The Manufacturing - Apparel & Accessories industry median ROE % is 4.14. Pou Chen's value of 9.08% is 119.6% above this industry median. Based on the distribution chart, Pou Chen ranks #308 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Pou Chen has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Chen's ROE % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Chen ranks #308 out of 1024 companies for ROE %. This puts Pou Chen in the upper half of its industry. The industry median ROE % is 4.14. Pou Chen's value of 9.08% is 119.6% above this benchmark. Historically, Pou Chen's own ROE % has ranged from 3.85 to 18.01 over the past decade. While the company's 10-year median is 11.28 vs. the industry median of 4.14, Pou Chen 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 Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.14, based on 1,024 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. Pou Chen's current ROE % of 9.08% is 119.6% 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 Pou Chen and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Chen's current ROE % is 9.08%, which is 20% below median its own 10-year median of 11.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Chen stock overvalued right now?
Based on GuruFocus' analysis, Pou Chen (TPE:9904) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.85, compared to a current price of NT$25.30 — trading 18% below its estimated fair value. The current ROE % is 9.08%, which is 20% below median its 10-year median of 11.28 and 119.6% above the Manufacturing - Apparel & Accessories industry median of 4.14. Pou Chen's overall GF Score™ is 81/100 with 3 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 Pou Chen (TPE:9904), the current ROE % is 9.08% 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 Pou Chen (TPE:9904) Overvalued in 2026?
Based on GuruFocus' analysis, Pou Chen stock appears to be undervalued.
The current stock price of NT$25.30 is trading 18% below its estimated GF Value™ of NT$30.85.
GuruFocus considers Pou Chen to be Modestly Undervalued.
Key valuation signals for TPE:9904:
ROE %: 9.08% (20% below median its 10-year median of 11.28)
GF Value™: NT$30.85 vs. price of NT$25.30 (18% below fair value)
Industry Position: 119.6% above the Manufacturing - Apparel & Accessories median (#308 of 1024)
No single metric tells the full story. See the TPE:9904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pou Chen Corp the manufacture and sale of various kinds of shoes and the import and export of related products and materials. The company invests in and other footwear-related companies.
81GF Score
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