Eclat Forever Machinery Co (ROCO:3485) WACC %:3.26% (As of Jul. 15, 2026) — 65% Below Median

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.

ROCO:3485 Eclat Forever Machinery Co Ltd ROCO:3485
60 GF Score
Price NT$263.00
GF Value NT$57.70
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Eclat Forever Machinery Co WACC %?

Eclat Forever Machinery Co ROCO:3485 -5.40% 60 WACC % is 3.26% as of Jul. 15, 2026, which is 65% below its 10-year median of 9.31. GuruFocus rates ROCO:3485 with a GF Score™ of 60/100 and a GF Value™ of NT$57.70 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 3,087 Industrial Products companies, Eclat Forever Machinery Co ranks better than 90.48% on this metric.

As of today (2026-07-15), Eclat Forever Machinery Co's weighted average cost of capital is 3.26%%. Eclat Forever Machinery Co's ROIC % is 15.36% (calculated using TTM income statement data). Eclat Forever Machinery Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.

For a comprehensive WACC calculation, please access the WACC Calculator.


Eclat Forever Machinery Co  (ROCO:3485) WACC % Explanation

Because it costs money to raise capital. A firm that generates higher ROIC % than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, Eclat Forever Machinery Co's weighted average cost of capital is 3.26%%. Eclat Forever Machinery Co's ROIC % is 15.36% (calculated using TTM income statement data). Eclat Forever Machinery Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Be Aware

1. GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding latest one-year quarterly average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together.
For companies that report quarterly, GuruFocus combines all of the most recent year's quarterly debt data from the beginning of the year to the year-end and calculates the average.
For companies that report semi-annually, GuruFocus combines all of the most recent year's semi-annual debt data from the start of the year to the year-end and calculates the average.
For companies that report annually, GuruFocus combines the beginning and ending annual debt data from the most recent year and then calculates the average.

2. The WACC formula discussed above does not include Preferred Stock. Please adjust if preferred stock is considered.

3. (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.

4. GuruFocus uses the latest TTM Interest Expense divided by the latest one-year quarterly average debt to get the simplified cost of debt.


Related Terms

Eclat Forever Machinery Co WACC % Historical Data

* Premium members only.

The historical data trend for Eclat Forever Machinery Co's WACC % 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.

Eclat Forever Machinery Co WACC % Chart

Eclat Forever Machinery Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
WACC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.48 9.13 4.05 5.50 10.16

Eclat Forever Machinery Co Quarterly Data
Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
WACC % 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 0.00 5.50 10.21 10.15 10.16

ROCO:3485 vs GEV, ETN, PH: WACC % Comparison

For the Specialty Industrial Machinery subindustry, Eclat Forever Machinery Co's WACC %, along with its competitors' market caps and WACC % 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.


Eclat Forever Machinery Co WACC % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eclat Forever Machinery Co's WACC % distribution charts can be found below:

* The bar in red indicates where Eclat Forever Machinery Co's WACC % falls into.


ROCO:3485
60GF Score
Eclat Forever Machinery Co Ltd ROCO:3485
WACC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eclat Forever Machinery Co WACC % Calculation

The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. The WACC is commonly referred to as the firm's cost of capital. Generally speaking, a company's assets are financed by debt and equity. WACC is the average of the costs of these sources of financing, each of which is weighted by its respective use in the given situation. By taking a weighted average, we can see how much interest the company has to pay for every dollar it finances.

WACC=E/(E + D)*Cost of Equity+D/(E + D)*Cost of Debt*(1 - Tax Rate)

1. Weights:
Generally speaking, a company's assets are financed by debt and equity. We need to calculate the weight of equity and the weight of debt.
The market value of equity (E) is also called "Market Cap". As of today, Eclat Forever Machinery Co's market capitalization (E) is NT$10149.433 Mil.
The market value of debt is typically difficult to calculate, therefore, GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding the latest one-year quarterly average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together. As of Dec. 2025, Eclat Forever Machinery Co's latest one-year quarterly average Book Value of Debt (D) is NT$0.9613 Mil.
a) weight of equity = E / (E + D) = 10149.433 / (10149.433 + 0.9613) = 0.9999
b) weight of debt = D / (E + D) = 0.9613 / (10149.433 + 0.9613) = 0.0001

2. Cost of Equity:
GuruFocus uses Capital Asset Pricing Model (CAPM) to calculate the required rate of return. The formula is:
Cost of Equity = Risk-Free Rate of Return + Beta of Asset * (Expected Return of the Market - Risk-Free Rate of Return)
a) GuruFocus uses 10-Year Treasury Constant Maturity Rate as the risk-free rate. It is updated daily. The current risk-free rate is 4.573%. Please go to Economic Indicators page for more information. Please note that we use the 10-Year Treasury Constant Maturity Rate of the country/region where the company is headquartered. If the data for that country/region is not available, then we will use the 10-Year Treasury Constant Maturity Rate of the United States as default.
b) Beta is the sensitivity of the expected excess asset returns to the expected excess market returns. Eclat Forever Machinery Co's beta is -0.2185.
c) (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.
Cost of Equity = 4.573% + -0.2185 * 6% = 3.262%

3. Cost of Debt:
GuruFocus uses latest TTM Interest Expense divided by the latest one-year quarterly average debt to get the simplified cost of debt.
As of Dec. 2025, Eclat Forever Machinery Co's interest expense (positive number) was NT$0.016 Mil. Its total Book Value of Debt (D) is NT$0.9613 Mil.
Cost of Debt = 0.016 / 0.9613 = 1.6644%.

4. Multiply by one minus TTM Tax Rate:
GuruFocus uses the most recent TTM Tax Expense divided by the most recent TTM Pre-Tax Income to calculate the tax rate. The calculated TTM tax rate is limited to between 0% and 100%. If the calculated tax rate is higher than 100%, it is set to 100%. If the calculated tax rate is less than 0%, it is set to 0%.
The latest calculated TTM Tax Rate = 41.2893 / 206.7267 = 19.97%.

Eclat Forever Machinery Co's Weighted Average Cost Of Capital (WACC) for Today is calculated as:

WACC=E / (E + D)*Cost of Equity+D / (E + D)*Cost of Debt*(1 - Tax Rate)
=0.9999*3.262%+0.0001*1.6644%*(1 - 19.97%)
=3.26%

* 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.

Frequently Asked Questions Learn more about WACC % →
What does a WACC % of 3.26% mean?
Eclat Forever Machinery Co (ROCO:3485) has a WACC % of 3.26% as of Jul. 15, 2026. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on Eclat Forever Machinery Co and its competitors. This is 65% below median its historical median of 9.31. Over the past decade, Eclat Forever Machinery Co's WACC % has ranged from 3.25 to 10.48. According to the industry distribution chart, Eclat Forever Machinery Co ranks #294 out of 3087 companies in the Industrial Products industry, placing it in the top 9.5%.
Is Eclat Forever Machinery Co's WACC % too high?
Eclat Forever Machinery Co's current WACC % of 3.26% is 65% below median its 10-year median of 9.31. Over the past 10 years, this metric has ranged from a low of 3.25 to a high of 10.48. The Industrial Products industry median WACC % is 9.70. Eclat Forever Machinery Co's value of 3.26% is 66.4% below this industry median. Based on the distribution chart, Eclat Forever Machinery Co ranks #294 out of 3087 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Eclat Forever Machinery Co has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eclat Forever Machinery Co's WACC % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eclat Forever Machinery Co ranks #294 out of 3087 companies for WACC %. This places Eclat Forever Machinery Co in the top 10% of its industry — outperforming the majority of peers. The industry median WACC % is 9.70. Eclat Forever Machinery Co's value of 3.26% is 66.4% below this benchmark. Historically, Eclat Forever Machinery Co's own WACC % has ranged from 3.25 to 10.48 over the past decade. While the company's 10-year median is 9.31 vs. the industry median of 9.70, Eclat Forever Machinery Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good WACC % for an Industrial Products company?
The median WACC % among Industrial Products companies is 9.70, based on 3,087 companies in the industry. Companies in the top quartile (top 25%) have a WACC % significantly above this median, while those in the bottom quartile fall well below. However, WACC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eclat Forever Machinery Co's current WACC % of 3.26% 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 WACC % mean?
A high WACC % can signal that a stock is expensive relative to its fundamentals. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on Eclat Forever Machinery Co and its competitors. For the Industrial Products industry, the median WACC % is 9.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eclat Forever Machinery Co's current WACC % is 3.26%, which is 65% below median its own 10-year median of 9.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eclat Forever Machinery Co stock overvalued right now?
Based on GuruFocus' analysis, Eclat Forever Machinery Co (ROCO:3485) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$57.70, compared to a current price of NT$263.00 — trading 355.8% above its estimated fair value. The current WACC % is 3.26%, which is 65% below median its 10-year median of 9.31 and 66.4% below the Industrial Products industry median of 9.70. Eclat Forever Machinery Co's overall GF Score™ is 60/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is WACC % calculated?
WACC % is calculated from a company's financial statements. For Eclat Forever Machinery Co (ROCO:3485), the current WACC % is 3.26% as of Jul. 15, 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 Eclat Forever Machinery Co (ROCO:3485) Overvalued in 2026?

Based on GuruFocus' analysis, Eclat Forever Machinery Co stock appears to be overvalued. The current stock price of NT$263.00 is trading 355.8% above its estimated GF Value™ of NT$57.70. GuruFocus considers Eclat Forever Machinery Co to be Significantly Overvalued.

Key valuation signals for ROCO:3485:

  • WACC %: 3.26% (65% below median its 10-year median of 9.31)
  • GF Value™: NT$57.70 vs. price of NT$263.00 (355.8% above fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 66.4% below the Industrial Products median (#294 of 3087)

No single metric tells the full story. See the ROCO:3485 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eclat Forever Machinery Co Business Description

Address No. 16, Lane 760, Jiadong Road, Bade District, Taoyuan, TWN, 33466
Eclat Forever Machinery Co Ltd is a Taiwan-based company specializing in making touch panels, liquid crystal displays (LCD), plasma display panels (PDP), printed circuit boards (PCB), and other related production equipment. The company offers products has applications in various industries.
60GF Score

Get the complete analysis for ROCO:3485

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

NT$263.00
Price
NT$57.70
GF Value