Wha Yu Industrial Co (TPE:3419) 3-Year ROIIC % : 43.55% (As of Dec. 2025) — 80% Above 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:3419 Wha Yu Industrial Co Ltd TPE:3419
67 GF Score
Price NT$12.20
GF Value NT$17.83
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Wha Yu Industrial Co 3-Year ROIIC %?

Wha Yu Industrial Co TPE:3419 -2.79% 67 3-Year ROIIC % is 43.55 as of Dec. 2025, which is 80% above its 10-year median of 24.21. GuruFocus rates TPE:3419 with a GF Score™ of 67/100 and a GF Value™ of NT$17.83 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,371 Hardware companies, Wha Yu Industrial Co ranks better than 82.54% 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. Wha Yu Industrial Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 43.55%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

TPE:3419's 3-Year ROIIC % is ranked better than
82.54% of 2371 companies
in the Hardware industry
Industry Median: 2.34 vs TPE:3419: 43.55

Wha Yu Industrial Co  (TPE:3419) 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.


Wha Yu Industrial Co 3-Year ROIIC % Related Terms


Wha Yu Industrial Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Wha Yu Industrial 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.

Wha Yu Industrial Co 3-Year ROIIC % Chart

Wha Yu Industrial 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 -18.62 21.42 92.18 30.99 43.55

Wha Yu Industrial 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 30.99 0.00 0.00 0.00 43.55

TPE:3419 vs CSCO, CIEN, MSI: 3-Year ROIIC % Comparison

For the Communication Equipment subindustry, Wha Yu Industrial 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.


Wha Yu Industrial Co 3-Year ROIIC % vs Hardware Industry

For the Hardware industry and Technology sector, Wha Yu Industrial Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Wha Yu Industrial Co's 3-Year ROIIC % falls into.


TPE:3419
67GF Score
Wha Yu Industrial Co Ltd TPE:3419
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wha Yu Industrial Co 3-Year ROIIC % Calculation

Wha Yu Industrial 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**
=( -232.75 (Dec. 2025) - 5.514 (Dec. 2022) )/( 1278.431 (Dec. 2025) - 1825.578 (Dec. 2022) )
=-238.264/-547.147
=43.55%***

* 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 43.55 mean?
Wha Yu Industrial Co (TPE:3419) has a 3-Year ROIIC % of 43.55 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 Wha Yu Industrial Co and its competitors. This is 80% above median its historical median of 24.21. According to the industry distribution chart, Wha Yu Industrial Co ranks #414 out of 2371 companies in the Hardware industry, placing it in the top 17.5%.
Is Wha Yu Industrial Co's 3-Year ROIIC % too high?
Wha Yu Industrial Co's current 3-Year ROIIC % of 43.55 is 80% above median its 10-year median of 24.21. The Hardware industry median 3-Year ROIIC % is 2.34. Wha Yu Industrial Co's value of 43.55 is 1761.1% above this industry median. Based on the distribution chart, Wha Yu Industrial Co ranks #414 out of 2371 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Wha Yu Industrial Co has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Wha Yu Industrial Co's 3-Year ROIIC % compare to CSCO and CIEN?
According to the Hardware industry distribution chart, Wha Yu Industrial Co ranks #414 out of 2371 companies for 3-Year ROIIC %. This places Wha Yu Industrial Co in the top 18% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 2.34. Wha Yu Industrial Co's value of 43.55 is 1761.1% above this benchmark. While the company's 10-year median is 24.21 vs. the industry median of 2.34, Wha Yu Industrial 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 3-Year ROIIC % for a Hardware company?
The median 3-Year ROIIC % among Hardware companies is 2.34, based on 2,371 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. Wha Yu Industrial Co's current 3-Year ROIIC % of 43.55 is 1761.1% 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 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 Wha Yu Industrial Co and its competitors. For the Hardware industry, the median 3-Year ROIIC % is 2.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wha Yu Industrial Co's current 3-Year ROIIC % is 43.55, which is 80% above median its own 10-year median of 24.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wha Yu Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Wha Yu Industrial Co (TPE:3419) is currently considered Possible Value Trap. The stock's GF Value™ is NT$17.83, compared to a current price of NT$12.20 — trading 31.6% below its estimated fair value. The current 3-Year ROIIC % is 43.55, which is 80% above median its 10-year median of 24.21 and 1761.1% above the Hardware industry median of 2.34. Wha Yu Industrial Co's overall GF Score™ is 67/100 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 Wha Yu Industrial Co (TPE:3419), the current 3-Year ROIIC % is 43.55 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 Wha Yu Industrial Co (TPE:3419) Overvalued in 2026?

Based on GuruFocus' analysis, Wha Yu Industrial Co stock appears to be undervalued. The current stock price of NT$12.20 is trading 31.6% below its estimated GF Value™ of NT$17.83. GuruFocus considers Wha Yu Industrial Co to be Possible Value Trap.

Key valuation signals for TPE:3419:

  • 3-Year ROIIC %: 43.55 (80% above median its 10-year median of 24.21)
  • GF Value™: NT$17.83 vs. price of NT$12.20 (31.6% below fair value)
  • GF Score™: 67/100 with 4 warning signs
  • Industry Position: 1761.1% above the Hardware median (#414 of 2371)

No single metric tells the full story. See the TPE:3419 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wha Yu Industrial Co Business Description

Address Gongdao 5th Road, No. 326, Section 2, East District, Hsinchu City, TWN, 300043
Wha Yu Industrial Co Ltd is engaged in industrial plastic products, wires, cables, electronic components, wholesale of electronic materials, retail of electronic materials and international trade. The Company's reportable segments are the Department of High, Medium and Low Frequency Wireless Devices and Electronic Signal Connection Devices and Electronic Products, which generates maximum revenue, and the Department of Trading and Agency for Parts Business. The Company generates maximum revenue from Asia.
67GF Score

Get the complete analysis for TPE:3419

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

NT$12.20
Price
NT$17.83
GF Value