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.
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.
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.
New Palace International Co's 3-Year RORE % for the quarter that ended in Dec. 2025 was -45.78%.
TPE:8940's 3-Year RORE % is ranked worse than 81.21% of 330
companies
in the Restaurants industry
Industry Median: 7.82
vs TPE:8940: -45.78
New Palace International Co (TPE:8940) 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.
New Palace International Co 3-Year RORE % Related Terms
New Palace International Co 3-Year RORE % Historical Data
* 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.
TPE:8940 vs MCD, SBUX, YUM: 3-Year RORE % Comparison
For the Restaurants subindustry, New Palace International 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.
New Palace International Co 3-Year RORE % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, New Palace International Co's 3-Year RORE % distribution charts can be found below:
* The bar in red indicates where New Palace International Co's 3-Year RORE % falls into.
* 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 Dec. 2025 and 3-year before.
New Palace International Co (TPE:8940) has a 3-Year RORE % of -45.78 as of Dec. 2025. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on New Palace International Co and its competitors. According to the industry distribution chart, New Palace International Co ranks #268 out of 330 companies in the Restaurants industry, placing it in the top 81.2%.
Is New Palace International Co's 3-Year RORE % too high?
New Palace International Co's current 3-Year RORE % is -45.78. Based on the distribution chart, New Palace International Co ranks #268 out of 330 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, New Palace International Co has a GF Score™ of 73/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does New Palace International Co's 3-Year RORE % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, New Palace International Co ranks #268 out of 330 companies for 3-Year RORE %. This places New Palace International Co in the lower half of its industry. The industry median 3-Year RORE % is 7.82. 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 Restaurants company?
The median 3-Year RORE % among Restaurants companies is 7.82, based on 330 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 New Palace International Co and its competitors. For the Restaurants industry, the median 3-Year RORE % is 7.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Palace International Co's current 3-Year RORE % is -45.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Palace International Co stock overvalued right now?
Based on GuruFocus' analysis, New Palace International Co (TPE:8940) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.42, compared to a current price of NT$16.35 — trading 35.7% below its estimated fair value. The current 3-Year RORE % is -45.78. New Palace International Co's overall GF Score™ is 73/100 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 RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For New Palace International Co (TPE:8940), the current 3-Year RORE % is -45.78 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 New Palace International Co (TPE:8940) Overvalued in 2026?
Based on GuruFocus' analysis, New Palace International Co stock appears to be undervalued.
The current stock price of NT$16.35 is trading 35.7% below its estimated GF Value™ of NT$25.42.
GuruFocus considers New Palace International Co to be Possible Value Trap.
Key valuation signals for TPE:8940:
3-Year RORE %: -45.78
GF Value™: NT$25.42 vs. price of NT$16.35 (35.7% below fair value)
No single metric tells the full story. See the TPE:8940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
New Palace International Co Ltd is a Taiwan-based company engaged in the catering industry. Its products and services include the provision of traditional catering services, banquets, and buffets. The company generates the majority of its revenue from Chinese banquet catering, and a small portion of revenue is derived from Other catering services.
73GF Score
Get the complete analysis for TPE:8940
3-Year RORE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:8940 has been successfully added to your 
