ION Electronic Materials Co (ROCO:6959) Asset Turnover: 0.18 (As of Dec. 2025)


ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
50 GF Score
Price NT$138.50
GF Value NT$89.41
Valuation Significantly Overvalued
! 4 Warning Signs
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What is ION Electronic Materials Co Asset Turnover?

ION Electronic Materials Co ROCO:6959 -1.42% 50 Asset Turnover is 0.18 as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 50/100 and a GF Value™ of NT$89.41 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. ION Electronic Materials Co's Revenue for the six months ended in Dec. 2025 was NT$384.6 Mil. ION Electronic Materials Co's Total Assets for the quarter that ended in Dec. 2025 was NT$2,088.4 Mil. Therefore, ION Electronic Materials Co's Asset Turnover for the quarter that ended in Dec. 2025 was 0.18.

Asset Turnover is linked to ROE % through Du Pont Formula. ION Electronic Materials Co's annualized ROE % for the quarter that ended in Dec. 2025 was -6.30%. It is also linked to ROA % through Du Pont Formula. ION Electronic Materials Co's annualized ROA % for the quarter that ended in Dec. 2025 was -4.06%.


ION Electronic Materials Co  (ROCO:6959) Asset Turnover Explanation

Asset Turnover is linked to ROE % through Du Pont Formula.

ION Electronic Materials Co's annulized ROE % for the quarter that ended in Dec. 2025 is

ROE %**(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=-84.722/1345.4925
=(Net Income / Revenue)*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-84.722 / 769.286)*(769.286 / 2088.438)*(2088.438/ 1345.4925)
=Net Margin %*Asset Turnover*Equity Multiplier
=-11.01 %*0.3684*1.5522
=ROA %*Equity Multiplier
=-4.06 %*1.5522
=-6.30 %

Note: The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue 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.

** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.

It is also linked to ROA % through Du Pont Formula:

ION Electronic Materials Co's annulized ROA % for the quarter that ended in Dec. 2025 is

ROA %(Q: Dec. 2025 )
=Net Income/Total Assets
=-84.722/2088.438
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-84.722 / 769.286)*(769.286 / 2088.438)
=Net Margin %*Asset Turnover
=-11.01 %*0.3684
=-4.06 %

Note: The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue 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.


Be Aware

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.


ION Electronic Materials Co Asset Turnover Related Terms


ION Electronic Materials Co Asset Turnover Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials Co's Asset Turnover 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.

ION Electronic Materials Co Asset Turnover Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Asset Turnover
Get a 7-Day Free Trial 0.93 0.81 0.28 0.27 0.34

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Asset Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.14 0.13 0.15 0.16 0.18

ROCO:6959 vs LIN, SHW, ECL: Asset Turnover Comparison

For the Specialty Chemicals subindustry, ION Electronic Materials Co's Asset Turnover, along with its competitors' market caps and Asset Turnover 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.


ION Electronic Materials Co Asset Turnover vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, ION Electronic Materials Co's Asset Turnover distribution charts can be found below:

* The bar in red indicates where ION Electronic Materials Co's Asset Turnover falls into.


ROCO:6959
50GF Score
ION Electronic Materials Co Ltd ROCO:6959
Asset Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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ION Electronic Materials Co Asset Turnover Calculation

Asset Turnover measures how quickly a company turns over its asset through sales.

ION Electronic Materials Co's Asset Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Asset Turnover
=Revenue/Average Total Assets
=Revenue (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=709.131/( (1976.858+2176.595)/ 2 )
=709.131/2076.7265
=0.34

ION Electronic Materials Co's Asset Turnover for the quarter that ended in Dec. 2025 is calculated as

Asset Turnover
=Revenue/Average Total Assets
=Revenue (Q: Dec. 2025 )/( (Total Assets (Q: Jun. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=384.643/( (2000.281+2176.595)/ 2 )
=384.643/2088.438
=0.18

* 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.

Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.

Frequently Asked Questions Learn more about Asset Turnover →
What does a Asset Turnover of 0.18 mean?
ION Electronic Materials Co (ROCO:6959) has a Asset Turnover of 0.18 as of Dec. 2025. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on ION Electronic Materials Co and its competitors.
Is ION Electronic Materials Co's Asset Turnover too high?
ION Electronic Materials Co's current Asset Turnover is 0.18. Overall, ION Electronic Materials Co has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's Asset Turnover compare to LIN and SHW?
ION Electronic Materials Co's Asset Turnover of 0.18 can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Asset Turnover for a Chemicals company?
A good Asset Turnover depends on the Chemicals industry context. However, Asset Turnover 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 Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on ION Electronic Materials Co and its competitors. ION Electronic Materials Co's current Asset Turnover is 0.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$89.41, compared to a current price of NT$138.50 — trading 54.9% above its estimated fair value. The current Asset Turnover is 0.18. ION Electronic Materials Co's overall GF Score™ is 50/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For ION Electronic Materials Co (ROCO:6959), the current Asset Turnover is 0.18 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$138.50 is trading 54.9% above its estimated GF Value™ of NT$89.41. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • Asset Turnover: 0.18
  • GF Value™: NT$89.41 vs. price of NT$138.50 (54.9% above fair value)
  • GF Score™: 50/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
50GF Score

Get the complete analysis for ROCO:6959

Asset Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$138.50
Price
NT$89.41
GF Value