Lotus Pharmaceutical Co (TPE:1795) 3-Year ROIIC % : 2.48% (As of Dec. 2025) — 88% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:1795 Lotus Pharmaceutical Co Ltd TPE:1795
76 GF Score
Price NT$185.00
GF Value NT$460.35
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Lotus Pharmaceutical Co 3-Year ROIIC %?

Lotus Pharmaceutical Co TPE:1795 -1.86% 76 3-Year ROIIC % is 2.48 as of Dec. 2025, which is 88% below its 10-year median of 20.94. GuruFocus rates TPE:1795 with a GF Score™ of 76/100 and a GF Value™ of NT$460.35 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 947 Drug Manufacturers companies, Lotus Pharmaceutical Co ranks worse than 53.01% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. Lotus Pharmaceutical Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 2.48%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Lotus Pharmaceutical Co's 3-Year ROIIC % or its related term are showing as below:

TPE:1795's 3-Year ROIIC % is ranked worse than
53.01% of 947 companies
in the Drug Manufacturers industry
Industry Median: 3.7 vs TPE:1795: 2.48

Lotus Pharmaceutical Co  (TPE:1795) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


Lotus Pharmaceutical Co 3-Year ROIIC % Related Terms


Lotus Pharmaceutical Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Lotus Pharmaceutical Co's 3-Year ROIIC % 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.

Lotus Pharmaceutical Co 3-Year ROIIC % Chart

Lotus Pharmaceutical Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 30.68 31.45 19.91 21.96 2.48

Lotus Pharmaceutical Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
3-Year ROIIC % 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 21.96 0.00 0.00 0.00 2.48

TPE:1795 vs ZTS, UTHR: 3-Year ROIIC % Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Lotus Pharmaceutical Co's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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.


Lotus Pharmaceutical Co 3-Year ROIIC % vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Lotus Pharmaceutical Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Lotus Pharmaceutical Co's 3-Year ROIIC % falls into.


TPE:1795
76GF Score
Lotus Pharmaceutical Co Ltd TPE:1795
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lotus Pharmaceutical Co 3-Year ROIIC % Calculation

Lotus Pharmaceutical Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 4866.8117978 (Dec. 2025) - 3149.024148 (Dec. 2022) )/( 91563.939 (Dec. 2025) - 22170.627 (Dec. 2022) )
=1717.7876498/69393.312
=2.48%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 2.48 mean?
Lotus Pharmaceutical Co (TPE:1795) has a 3-Year ROIIC % of 2.48 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Lotus Pharmaceutical Co and its competitors. This is 88% below median its historical median of 20.94. According to the industry distribution chart, Lotus Pharmaceutical Co ranks #502 out of 947 companies in the Drug Manufacturers industry, placing it in the top 53%.
Is Lotus Pharmaceutical Co's 3-Year ROIIC % too high?
Lotus Pharmaceutical Co's current 3-Year ROIIC % of 2.48 is 88% below median its 10-year median of 20.94. The Drug Manufacturers industry median 3-Year ROIIC % is 3.70. Lotus Pharmaceutical Co's value of 2.48 is 33% below this industry median. Based on the distribution chart, Lotus Pharmaceutical Co ranks #502 out of 947 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Lotus Pharmaceutical Co has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lotus Pharmaceutical Co's 3-Year ROIIC % compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Lotus Pharmaceutical Co ranks #502 out of 947 companies for 3-Year ROIIC %. This places Lotus Pharmaceutical Co in the lower half of its industry. The industry median 3-Year ROIIC % is 3.70. Lotus Pharmaceutical Co's value of 2.48 is 33% below this benchmark. While the company's 10-year median is 20.94 vs. the industry median of 3.70, Lotus Pharmaceutical Co has consistently been below 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 3-Year ROIIC % for a Drug Manufacturers company?
The median 3-Year ROIIC % among Drug Manufacturers companies is 3.70, based on 947 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lotus Pharmaceutical Co's current 3-Year ROIIC % of 2.48 is 33% below 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Lotus Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median 3-Year ROIIC % is 3.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lotus Pharmaceutical Co's current 3-Year ROIIC % is 2.48, which is 88% below median its own 10-year median of 20.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Lotus Pharmaceutical Co (TPE:1795) is currently considered Possible Value Trap. The stock's GF Value™ is NT$460.35, compared to a current price of NT$185.00 — trading 59.8% below its estimated fair value. The current 3-Year ROIIC % is 2.48, which is 88% below median its 10-year median of 20.94 and 33% below the Drug Manufacturers industry median of 3.70. Lotus Pharmaceutical Co's overall GF Score™ is 76/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Lotus Pharmaceutical Co (TPE:1795), the current 3-Year ROIIC % is 2.48 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 Lotus Pharmaceutical Co (TPE:1795) Overvalued in 2026?

Based on GuruFocus' analysis, Lotus Pharmaceutical Co stock appears to be undervalued. The current stock price of NT$185.00 is trading 59.8% below its estimated GF Value™ of NT$460.35. GuruFocus considers Lotus Pharmaceutical Co to be Possible Value Trap.

Key valuation signals for TPE:1795:

  • 3-Year ROIIC %: 2.48 (88% below median its 10-year median of 20.94)
  • GF Value™: NT$460.35 vs. price of NT$185.00 (59.8% below fair value)
  • GF Score™: 76/100 with 4 warning signs
  • Industry Position: 33% below the Drug Manufacturers median (#502 of 947)

No single metric tells the full story. See the TPE:1795 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotus Pharmaceutical Co Business Description

Address Song Ren Road, No. 277, 17th Floor, Xin Yi District, Taipei, TWN, 11046
Lotus Pharmaceutical Co Ltd is engaged in the healthcare sector. Along with its subsidiaries, it is engaged in the research and development, manufacturing, and sales of generic and branded pharmaceutical products, as well as consulting services. Its product portfolio comprises biosimilars, generic medicines, branded medicines, and various therapies in its research and development pipeline. The Group offers a differentiated portfolio of pharmaceuticals spanning several therapeutic areas, including oncology and immunology, CNS, women's health, primary care and lifestyle, and nephrology, among others. Geographically, it generates maximum revenue from the United States, and the rest from Taiwan, South Korea, Singapore, and other countries.
76GF Score

Get the complete analysis for TPE:1795

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

NT$185.00
Price
NT$460.35
GF Value