Eternal Materials Co (TPE:1717) 3-Year RORE % : -2.43% (As of Mar. 2026)

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:1717 Eternal Materials Co Ltd TPE:1717
59 GF Score
Price NT$63.60
GF Value NT$31.74
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Eternal Materials Co 3-Year RORE %?

Eternal Materials Co TPE:1717 +3.08% 59 3-Year RORE % is -2.43 as of Mar. 2026. GuruFocus rates TPE:1717 with a GF Score™ of 59/100 and a GF Value™ of NT$31.74 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,521 Chemicals companies, Eternal Materials Co ranks worse than 59.63% on this metric.

Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments. Eternal Materials Co's 3-Year RORE % for the quarter that ended in Mar. 2026 was -2.43%.

The industry rank for Eternal Materials Co's 3-Year RORE % or its related term are showing as below:

TPE:1717's 3-Year RORE % is ranked worse than
59.63% of 1521 companies
in the Chemicals industry
Industry Median: 6.2 vs TPE:1717: -2.43

Eternal Materials Co  (TPE:1717) 3-Year RORE % Explanation

Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.

There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.

Be Aware

Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.


Eternal Materials Co 3-Year RORE % Related Terms


Eternal Materials Co 3-Year RORE % Historical Data

* Premium members only.

The historical data trend for Eternal Materials Co's 3-Year RORE % 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.

Eternal Materials Co 3-Year RORE % Chart

Eternal Materials Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year RORE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.98 -0.43 -112.10 -65.16 13.40

Eternal Materials Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
3-Year RORE % 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 -14.64 -23.64 51.93 13.40 -2.43

TPE:1717 vs LIN, SHW, ECL: 3-Year RORE % Comparison

For the Specialty Chemicals subindustry, Eternal Materials Co's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % 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.


Eternal Materials Co 3-Year RORE % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Eternal Materials Co's 3-Year RORE % distribution charts can be found below:

* The bar in red indicates where Eternal Materials Co's 3-Year RORE % falls into.


TPE:1717
59GF Score
Eternal Materials Co Ltd TPE:1717
3-Year RORE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Materials Co 3-Year RORE % Calculation

Eternal Materials Co's 3-Year RORE % for the quarter that ended in Mar. 2026 is calculated as:

3-Year RORE %=( Most Recent EPS (Diluted)- First Period EPS (Diluted) )/( Cumulative EPS (Diluted) for 3-year -Cumulative Dividends per Share for 3-year )
=( 1.466-1.526 )/( 4.468-1.995 )
=-0.06/2.473
=-2.43 %

* 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.

In the calculation of 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Mar. 2026 and 3-year before.

Frequently Asked Questions Learn more about 3-Year RORE % →
What does a 3-Year RORE % of -2.43 mean?
Eternal Materials Co (TPE:1717) has a 3-Year RORE % of -2.43 as of Mar. 2026. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Eternal Materials Co and its competitors. According to the industry distribution chart, Eternal Materials Co ranks #907 out of 1521 companies in the Chemicals industry, placing it in the top 59.6%.
Is Eternal Materials Co's 3-Year RORE % too high?
Eternal Materials Co's current 3-Year RORE % is -2.43. Based on the distribution chart, Eternal Materials Co ranks #907 out of 1521 companies in the Chemicals industry, which is below the industry midpoint. Overall, Eternal Materials Co has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's 3-Year RORE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Eternal Materials Co ranks #907 out of 1521 companies for 3-Year RORE %. This places Eternal Materials Co in the lower half of its industry. The industry median 3-Year RORE % is 6.20. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year RORE % for a Chemicals company?
The median 3-Year RORE % among Chemicals companies is 6.20, based on 1,521 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year RORE % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year RORE % 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 RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on Eternal Materials Co and its competitors. For the Chemicals industry, the median 3-Year RORE % is 6.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Materials Co's current 3-Year RORE % is -2.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.74, compared to a current price of NT$63.60 — trading 100.4% above its estimated fair value. The current 3-Year RORE % is -2.43. Eternal Materials Co's overall GF Score™ is 59/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For Eternal Materials Co (TPE:1717), the current 3-Year RORE % is -2.43 as of Mar. 2026. 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued. The current stock price of NT$63.60 is trading 100.4% above its estimated GF Value™ of NT$31.74. GuruFocus considers Eternal Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1717:

  • 3-Year RORE %: -2.43
  • GF Value™: NT$31.74 vs. price of NT$63.60 (100.4% above fair value)
  • GF Score™: 59/100 with 6 warning signs

No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Materials Co Business Description

Address No. 578, Jiangong Road, Sanmin District, Kaohsiung, TWN, 807
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
59GF Score

Get the complete analysis for TPE:1717

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

NT$63.60
Price
NT$31.74
GF Value