C Sun Manufacturing (TPE:2467) Cash Flow from Financing: NT$101 Mil (TTM As of Sep. 2025)

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:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$558.00
GF Value NT$242.41
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is C Sun Manufacturing Cash Flow from Financing?

C Sun Manufacturing TPE:2467 -10.00% 70 Cash Flow from Financing is NT$101 Mil as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$242.41 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Cash from financing is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders.

For the three months ended in Sep. 2025, C Sun Manufacturing received NT$28 Mil more from issuing new shares than it paid to buy back shares. It spent NT$150 Mil paying down its debt. It paid NT$0 Mil more to buy back preferred shares than it received from issuing preferred shares. It received NT$0 Mil from paying cash dividends to shareholders. It spent NT$0 Mil on other financial activities. In all, C Sun Manufacturing spent NT$122 Mil on financial activities for the three months ended in Sep. 2025.


C Sun Manufacturing  (TPE:2467) Cash Flow from Financing Explanation

Cash from financing contains six items:

1. Issuance of Stock:
A company may raise cash from issuing new shares. Issuance of stock represents the cash inflow from offering common stock, which is the additional capital contribution to the entity during the period.

C Sun Manufacturing's issuance of stock for the three months ended in Sep. 2025 was NT$28 Mil.

2. Repurchase of Stock:
A company may raise cash from issuing new shares. It can also use cash to buy back shares. Repurchase of stock represents the cash outflow to reacquire common stock during the period.

C Sun Manufacturing's repurchase of stock for the three months ended in Sep. 2025 was NT$0 Mil.

3. Net Issuance of Debt:
Net issuance of debt is the cash a company received or spent through debt related activities such as debt issuance or debt repayment. If a company pays down its debt during the period, this number will be negative. If a company issued more debt, it receives cash and this number is positive.

C Sun Manufacturing's net issuance of debt for the three months ended in Sep. 2025 was NT$-150 Mil. C Sun Manufacturing spent NT$150 Mil paying down its debt.

4. Net Issuance of Preferred Stock:
A company may raise cash from issuing new preferred shares. It can also use cash to buy back preferred shares. If this number is positive, it means that the company has received more cash from issuing preferred shares than it has paid to buy back preferred shares. If this number is negative, it means that company has paid more cash to buy back preferred shares than it has received for issuing preferred shares.

C Sun Manufacturing's net issuance of preferred for the three months ended in Sep. 2025 was NT$0 Mil. C Sun Manufacturing paid NT$0 Mil more to buy back preferred shares than it received from issuing preferred shares.

5. Cash Flow for Dividends:
Cash flow for dividends refers to the payment of cash to shareholders as dividends when the company generates income.

C Sun Manufacturing's cash flow for dividends for the three months ended in Sep. 2025 was NT$0 Mil. C Sun Manufacturing received NT$0 Mil from paying cash dividends to shareholders.

6. Other Financing:
Money spent or earned by company from other financial activities.

C Sun Manufacturing's other financing for the three months ended in Sep. 2025 was NT$-0 Mil. C Sun Manufacturing spent NT$0 Mil on other financial activities.


C Sun Manufacturing Cash Flow from Financing Related Terms


C Sun Manufacturing Cash Flow from Financing Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing's Cash Flow from Financing 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 Cash Flow from Financing Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Cash Flow from Financing
Get a 7-Day Free Trial Premium Member Only Premium Member Only -901.35 -198.23 -175.21 -608.55 -135.81

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
Cash Flow from Financing 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 112.39 -177.00 355.10 49.79 -126.55
TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Cash Flow from Financing is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing Cash Flow from Financing Calculation

This is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders. In the calculation of free cash flow, cash from financing is not calculated because it is not related to operating activities.

C Sun Manufacturing's Cash from Financing for the fiscal year that ended in Dec. 2024 is calculated as:

C Sun Manufacturing's Cash from Financing for the quarter that ended in Sep. 2025 is:


Cash Flow from Financing for the trailing twelve months (TTM) ended in Sep. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$101 Mil.

* 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.

What does a Cash Flow from Financing of NT$101 Mil mean?
C Sun Manufacturing (TPE:2467) has a Cash Flow from Financing of NT$101 Mil as of Sep. 2025. Cash Flow from Financing is the amount of cash earned or paid from financing operations. View historical data for C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Cash Flow from Financing too high?
C Sun Manufacturing's current Cash Flow from Financing is NT$101 Mil. 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 Cash Flow from Financing compare to GEV and ETN?
C Sun Manufacturing's Cash Flow from Financing of NT$101 Mil 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 Cash Flow from Financing for an Industrial Products company?
A good Cash Flow from Financing depends on the Industrial Products industry context. However, Cash Flow from Financing 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 Cash Flow from Financing mean?
A high Cash Flow from Financing can signal that a stock is expensive relative to its fundamentals. Cash Flow from Financing is the amount of cash earned or paid from financing operations. View historical data for C Sun Manufacturing and its competitors. C Sun Manufacturing's current Cash Flow from Financing is NT$101 Mil. 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$242.41, compared to a current price of NT$558.00 — trading 130.2% above its estimated fair value. The current Cash Flow from Financing is NT$101 Mil. 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 Cash Flow from Financing calculated?
Cash Flow from Financing is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current Cash Flow from Financing is NT$101 Mil 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$558.00 is trading 130.2% above its estimated GF Value™ of NT$242.41. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Cash Flow from Financing: NT$101 Mil
  • GF Value™: NT$242.41 vs. price of NT$558.00 (130.2% 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

Cash Flow from Financing is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$558.00
Price
NT$242.41
GF Value