Shining Building Business Co (TPE:5531) 3-Year ROIIC % : 1.50% (As of Dec. 2025)

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TPE:5531 Shining Building Business Co Ltd TPE:5531
41 GF Score
Price NT$7.75
GF Value NT$3.06
Valuation Significantly Overvalued
! 9 Warning Signs
View Full Analysis

What is Shining Building Business Co 3-Year ROIIC %?

Shining Building Business Co TPE:5531 +0.65% 41 3-Year ROIIC % is 1.50 as of Dec. 2025. GuruFocus rates TPE:5531 with a GF Score™ of 41/100 and a GF Value™ of NT$3.06 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,684 Construction companies, Shining Building Business Co ranks worse than 56.41% 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. Shining Building Business Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 1.50%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

TPE:5531's 3-Year ROIIC % is ranked worse than
56.41% of 1684 companies
in the Construction industry
Industry Median: 4.465 vs TPE:5531: 1.50

Shining Building Business Co  (TPE:5531) 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.


Shining Building Business Co 3-Year ROIIC % Related Terms


Shining Building Business Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Shining Building Business 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.

Shining Building Business Co 3-Year ROIIC % Chart

Shining Building Business 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 0.00 -483.70 -10.97 16.53 1.50

Shining Building Business 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 16.53 0.00 0.00 0.00 1.50

TPE:5531 vs PWR, FIX, EME: 3-Year ROIIC % Comparison

For the Engineering & Construction subindustry, Shining Building Business 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.


Shining Building Business Co 3-Year ROIIC % vs Construction Industry

For the Construction industry and Industrials sector, Shining Building Business Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Shining Building Business Co's 3-Year ROIIC % falls into.


TPE:5531
41GF Score
Shining Building Business Co Ltd TPE:5531
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shining Building Business Co 3-Year ROIIC % Calculation

Shining Building Business 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**
=( -743.3858756 (Dec. 2025) - -829.4653384 (Dec. 2022) )/( 34425.554 (Dec. 2025) - 28672.44 (Dec. 2022) )
=86.0794628/5753.114
=1.50%***

* 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 1.50 mean?
Shining Building Business Co (TPE:5531) has a 3-Year ROIIC % of 1.50 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 Shining Building Business Co and its competitors. According to the industry distribution chart, Shining Building Business Co ranks #950 out of 1684 companies in the Construction industry, placing it in the top 56.4%.
Is Shining Building Business Co's 3-Year ROIIC % too high?
Shining Building Business Co's current 3-Year ROIIC % is 1.50. The Construction industry median 3-Year ROIIC % is 4.47. Shining Building Business Co's value of 1.50 is 66.4% below this industry median. Based on the distribution chart, Shining Building Business Co ranks #950 out of 1684 companies in the Construction industry, which is below the industry midpoint. Overall, Shining Building Business Co has a GF Score™ of 41/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shining Building Business Co's 3-Year ROIIC % compare to PWR and FIX?
According to the Construction industry distribution chart, Shining Building Business Co ranks #950 out of 1684 companies for 3-Year ROIIC %. This places Shining Building Business Co in the lower half of its industry. The industry median 3-Year ROIIC % is 4.47. Shining Building Business Co's value of 1.50 is 66.4% below this benchmark. 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 Construction company?
The median 3-Year ROIIC % among Construction companies is 4.47, based on 1,684 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. Shining Building Business Co's current 3-Year ROIIC % of 1.50 is 66.4% 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 Shining Building Business Co and its competitors. For the Construction industry, the median 3-Year ROIIC % is 4.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shining Building Business Co's current 3-Year ROIIC % is 1.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shining Building Business Co stock overvalued right now?
Based on GuruFocus' analysis, Shining Building Business Co (TPE:5531) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$3.06, compared to a current price of NT$7.75 — trading 153.3% above its estimated fair value. The current 3-Year ROIIC % is 1.50 and 66.4% below the Construction industry median of 4.47. Shining Building Business Co's overall GF Score™ is 41/100 with 9 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 Shining Building Business Co (TPE:5531), the current 3-Year ROIIC % is 1.50 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 Shining Building Business Co (TPE:5531) Overvalued in 2026?

Based on GuruFocus' analysis, Shining Building Business Co stock appears to be overvalued. The current stock price of NT$7.75 is trading 153.3% above its estimated GF Value™ of NT$3.06. GuruFocus considers Shining Building Business Co to be Significantly Overvalued.

Key valuation signals for TPE:5531:

  • 3-Year ROIIC %: 1.50
  • GF Value™: NT$3.06 vs. price of NT$7.75 (153.3% above fair value)
  • GF Score™: 41/100 with 9 warning signs
  • Industry Position: 66.4% below the Construction median (#950 of 1684)

No single metric tells the full story. See the TPE:5531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shining Building Business Co Business Description

Address No. 408, Sec. 2,Taiwan Boulevard, West District, Taichung City, TWN
Shining Building Business Co Ltd is engaged in the business of entrusting construction firms to build commercial buildings, and rent and sell public housing. The company operates through three business segments. i) Building unit: It is engaged in the business of building commercial buildings and renting and selling public housing. ii) Construction unit: It is engaged in construction and civil engineering, and iii) Other units: It is mainly engaged in hotel construction and real estate development and general investment. The majority of revenue is derived from the Building unit.
41GF Score

Get the complete analysis for TPE:5531

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

NT$7.75
Price
NT$3.06
GF Value