C Sun Manufacturing (TPE:2467) Book Value per Share: NT$35.13 (As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$556.00
GF Value NT$226.52
Valuation Significantly Overvalued
! 4 Warning Signs
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What is C Sun Manufacturing Book Value per Share?

C Sun Manufacturing TPE:2467 70 Book Value per Share is NT$35.13 as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$226.52 (Significantly Overvalued). The stock has 4 warning signs investors should review.

C Sun Manufacturing's book value per share for the quarter that ended in Sep. 2025 was NT$35.13.

During the past 12 months, C Sun Manufacturing's average Book Value Per Share Growth Rate was 8.40% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 21.30% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 13.40% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 6.40% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of C Sun Manufacturing was 21.30% per year. The lowest was -9.00% per year. And the median was 3.10% per year.

C Sun Manufacturing's current price is NT$556.00. Its book value per share for the quarter that ended in Sep. 2025 was NT$35.13. Hence, today's PB Ratio of C Sun Manufacturing is 15.83.

During the past 13 years, the highest P/B Ratio of C Sun Manufacturing was 17.62. The lowest was 1.18. And the median was 2.25.


C Sun Manufacturing  (TPE:2467) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


C Sun Manufacturing Book Value per Share Related Terms


C Sun Manufacturing Book Value per Share Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing's Book Value per Share 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.

C Sun Manufacturing Book Value per Share Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.01 18.13 20.35 20.70 32.39

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
Book Value per Share 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 32.40 32.39 25.72 27.33 35.13

TPE:2467 vs GEV, ETN, PH: Book Value per Share Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing's PB Ratio, along with its competitors' market caps and PB Ratio 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.


C Sun Manufacturing PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's PB Ratio distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's PB Ratio falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing Book Value per Share Calculation

C Sun Manufacturing's Book Value Per Share for the fiscal year that ended in Dec. 2024 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(4,857-0)/150
=32.39

C Sun Manufacturing's Book Value Per Share for the quarter that ended in Sep. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(5,313-0)/151
=35.13

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of NT$35.13 mean?
C Sun Manufacturing (TPE:2467) has a Book Value per Share of NT$35.13 as of Sep. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Book Value per Share too high?
C Sun Manufacturing's current Book Value per Share is NT$35.13. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Book Value per Share compare to GEV and ETN?
C Sun Manufacturing's Book Value per Share of NT$35.13 can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for an Industrial Products company?
A good Book Value per Share depends on the Industrial Products industry context. However, Book Value per Share 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on C Sun Manufacturing and its competitors. C Sun Manufacturing's current Book Value per Share is NT$35.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$226.52, compared to a current price of NT$556.00 — trading 145.5% above its estimated fair value. The current Book Value per Share is NT$35.13. C Sun Manufacturing's overall GF Score™ is 70/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current Book Value per Share is NT$35.13 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$556.00 is trading 145.5% above its estimated GF Value™ of NT$226.52. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Book Value per Share: NT$35.13
  • GF Value™: NT$226.52 vs. price of NT$556.00 (145.5% above fair value)
  • GF Score™: 70/100 with 4 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$556.00
Price
NT$226.52
GF Value