Lingsen Precision Industries (TPE:2369) 3-Year ROIIC % : 39.08% (As of Dec. 2025) — 79% Above Median

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TPE:2369 Lingsen Precision Industries Ltd TPE:2369
59 GF Score
Price NT$36.45
GF Value NT$19.03
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Lingsen Precision Industries 3-Year ROIIC %?

Lingsen Precision Industries TPE:2369 +8.64% 59 3-Year ROIIC % is 39.08 as of Dec. 2025, which is 79% above its 10-year median of 21.78. GuruFocus rates TPE:2369 with a GF Score™ of 59/100 and a GF Value™ of NT$19.03 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 996 Semiconductors companies, Lingsen Precision Industries ranks better than 79.22% 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. Lingsen Precision Industries's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 39.08%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Lingsen Precision Industries's 3-Year ROIIC % or its related term are showing as below:

TPE:2369's 3-Year ROIIC % is ranked better than
79.22% of 996 companies
in the Semiconductors industry
Industry Median: -0.145 vs TPE:2369: 39.08

Lingsen Precision Industries  (TPE:2369) 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.


Lingsen Precision Industries 3-Year ROIIC % Related Terms


Lingsen Precision Industries 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Lingsen Precision Industries'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.

Lingsen Precision Industries 3-Year ROIIC % Chart

Lingsen Precision Industries 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 -578.42 141.73 23.68 101.94 39.08

Lingsen Precision Industries 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 101.94 0.00 0.00 0.00 39.08

TPE:2369 vs AMAT, LRCX, KLAC: 3-Year ROIIC % Comparison

For the Semiconductor Equipment & Materials subindustry, Lingsen Precision Industries'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.


Lingsen Precision Industries 3-Year ROIIC % vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Lingsen Precision Industries's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Lingsen Precision Industries's 3-Year ROIIC % falls into.


TPE:2369
59GF Score
Lingsen Precision Industries Ltd TPE:2369
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lingsen Precision Industries 3-Year ROIIC % Calculation

Lingsen Precision Industries'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**
=( -454.148 (Dec. 2025) - 37.686 (Dec. 2022) )/( 4874.257 (Dec. 2025) - 6132.774 (Dec. 2022) )
=-491.834/-1258.517
=39.08%***

* 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 39.08 mean?
Lingsen Precision Industries (TPE:2369) has a 3-Year ROIIC % of 39.08 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 Lingsen Precision Industries and its competitors. This is 79% above median its historical median of 21.78. According to the industry distribution chart, Lingsen Precision Industries ranks #207 out of 996 companies in the Semiconductors industry, placing it in the top 20.8%.
Is Lingsen Precision Industries' 3-Year ROIIC % too high?
Lingsen Precision Industries' current 3-Year ROIIC % of 39.08 is 79% above median its 10-year median of 21.78. Based on the distribution chart, Lingsen Precision Industries ranks #207 out of 996 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Lingsen Precision Industries has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lingsen Precision Industries' 3-Year ROIIC % compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Lingsen Precision Industries ranks #207 out of 996 companies for 3-Year ROIIC %. This places Lingsen Precision Industries in the top 21% of its industry — outperforming the majority of peers. 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 Semiconductors company?
A good 3-Year ROIIC % depends on the Semiconductors industry context. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Lingsen Precision Industries and its competitors. Lingsen Precision Industries's current 3-Year ROIIC % is 39.08, which is 79% above median its own 10-year median of 21.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lingsen Precision Industries stock overvalued right now?
Based on GuruFocus' analysis, Lingsen Precision Industries (TPE:2369) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.03, compared to a current price of NT$36.45 — trading 91.5% above its estimated fair value. The current 3-Year ROIIC % is 39.08, which is 79% above median its 10-year median of 21.78. Lingsen Precision Industries' overall GF Score™ is 59/100 with 1 warning sign 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 Lingsen Precision Industries (TPE:2369), the current 3-Year ROIIC % is 39.08 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 Lingsen Precision Industries (TPE:2369) Overvalued in 2026?

Based on GuruFocus' analysis, Lingsen Precision Industries stock appears to be overvalued. The current stock price of NT$36.45 is trading 91.5% above its estimated GF Value™ of NT$19.03. GuruFocus considers Lingsen Precision Industries to be Significantly Overvalued.

Key valuation signals for TPE:2369:

  • 3-Year ROIIC %: 39.08 (79% above median its 10-year median of 21.78)
  • GF Value™: NT$19.03 vs. price of NT$36.45 (91.5% above fair value)
  • GF Score™: 59/100 with 1 warning sign

No single metric tells the full story. See the TPE:2369 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lingsen Precision Industries Business Description

Address No. 5-1, Nan\'er Road, Tanzi District, Taichung, TWN, 427058
Lingsen Precision Industries Ltd operates in the semiconductor industry. The company is engaged in the packaging, processing, testing, and distribution of integrated circuits and various semiconductor components. The main business is IC packaging and testing as well as optoelectronic devices.
59GF Score

Get the complete analysis for TPE:2369

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

NT$36.45
Price
NT$19.03
GF Value