Formosa Sumco Technology (TPE:3532) 3-Year ROIIC % : -13.00% (As of Dec. 2025)

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TPE:3532 Formosa Sumco Technology Corp TPE:3532
58 GF Score
Price NT$424.00
GF Value NT$117.59
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Formosa Sumco Technology 3-Year ROIIC %?

Formosa Sumco Technology TPE:3532 -9.98% 58 3-Year ROIIC % is -13.00 as of Dec. 2025. GuruFocus rates TPE:3532 with a GF Score™ of 58/100 and a GF Value™ of NT$117.59 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 996 Semiconductors companies, Formosa Sumco Technology ranks worse than 64.76% 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. Formosa Sumco Technology's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -13.00%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Formosa Sumco Technology's 3-Year ROIIC % or its related term are showing as below:

TPE:3532's 3-Year ROIIC % is ranked worse than
64.76% of 996 companies
in the Semiconductors industry
Industry Median: -0.145 vs TPE:3532: -13.00

Formosa Sumco Technology  (TPE:3532) 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.


Formosa Sumco Technology 3-Year ROIIC % Related Terms


Formosa Sumco Technology 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Formosa Sumco Technology'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.

Formosa Sumco Technology 3-Year ROIIC % Chart

Formosa Sumco Technology 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 143.71 32.07 6.46 -0.70 -13.00

Formosa Sumco Technology 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 -0.70 0.00 0.00 0.00 -13.00

TPE:3532 vs AMAT, LRCX, KLAC: 3-Year ROIIC % Comparison

For the Semiconductor Equipment & Materials subindustry, Formosa Sumco Technology'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.


Formosa Sumco Technology 3-Year ROIIC % vs Semiconductors Industry

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

* The bar in red indicates where Formosa Sumco Technology's 3-Year ROIIC % falls into.


TPE:3532
58GF Score
Formosa Sumco Technology Corp TPE:3532
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Formosa Sumco Technology 3-Year ROIIC % Calculation

Formosa Sumco Technology'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**
=( 786.0686058 (Dec. 2025) - 4171.1096535 (Dec. 2022) )/( 46876.805 (Dec. 2025) - 20828.179 (Dec. 2022) )
=-3385.0410477/26048.626
=-13.00%***

* 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 -13.00 mean?
Formosa Sumco Technology (TPE:3532) has a 3-Year ROIIC % of -13.00 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 Formosa Sumco Technology and its competitors. According to the industry distribution chart, Formosa Sumco Technology ranks #645 out of 996 companies in the Semiconductors industry, placing it in the top 64.8%.
Is Formosa Sumco Technology's 3-Year ROIIC % too high?
Formosa Sumco Technology's current 3-Year ROIIC % is -13.00. Based on the distribution chart, Formosa Sumco Technology ranks #645 out of 996 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Formosa Sumco Technology has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Sumco Technology's 3-Year ROIIC % compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Formosa Sumco Technology ranks #645 out of 996 companies for 3-Year ROIIC %. This places Formosa Sumco Technology in the lower half of its industry. 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 Formosa Sumco Technology and its competitors. Formosa Sumco Technology's current 3-Year ROIIC % is -13.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Sumco Technology stock overvalued right now?
Based on GuruFocus' analysis, Formosa Sumco Technology (TPE:3532) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$117.59, compared to a current price of NT$424.00 — trading 260.6% above its estimated fair value. The current 3-Year ROIIC % is -13.00. Formosa Sumco Technology's overall GF Score™ is 58/100 with 10 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 Formosa Sumco Technology (TPE:3532), the current 3-Year ROIIC % is -13.00 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 Formosa Sumco Technology (TPE:3532) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Sumco Technology stock appears to be overvalued. The current stock price of NT$424.00 is trading 260.6% above its estimated GF Value™ of NT$117.59. GuruFocus considers Formosa Sumco Technology to be Significantly Overvalued.

Key valuation signals for TPE:3532:

  • 3-Year ROIIC %: -13.00
  • GF Value™: NT$117.59 vs. price of NT$424.00 (260.6% above fair value)
  • GF Score™: 58/100 with 10 warning signs

No single metric tells the full story. See the TPE:3532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Sumco Technology Business Description

Address Nanjing East Road, 8th Floor, A1 Building, No. 380, Section 6, Neihu District, Taipei, TWN
Formosa Sumco Technology Corp is a Taiwan-based manufacturer and seller of silicon wafer electronic products. The company operates in two principal geographical areas: Taiwan, China, and Japan, with the majority of revenue from Taiwan. The company's product range includes Polished Wafers, Annealed Wafers, Test Wafers, and Epitaxial Wafers.
58GF Score

Get the complete analysis for TPE:3532

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

NT$424.00
Price
NT$117.59
GF Value