San Fang Chemical Industry Co (TPE:1307) Cyclically Adjusted PB Ratio: 1.24 (As of Aug. 04, 2026) — 14% Above Median

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TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
84 GF Score
Price NT$31.75
GF Value NT$33.56
Valuation Fairly Valued
! 3 Warning Signs
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What is San Fang Chemical Industry Co Cyclically Adjusted PB Ratio?

San Fang Chemical Industry Co TPE:1307 +1.28% 84 Cyclically Adjusted PB Ratio is 1.24 as of Aug. 04, 2026, which is 14% above its 10-year median of 1.09. GuruFocus rates TPE:1307 with a GF Score™ of 84/100 and a GF Value™ of NT$33.56 (Fairly Valued). The stock has 3 warning signs investors should review. Among 859 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks worse than 59.14% on this metric.

As of today (2026-08-04), San Fang Chemical Industry Co's current share price is NT$31.75. San Fang Chemical Industry Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was NT$25.66. San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio for today is 1.24.

The historical rank and industry rank for San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio or its related term are showing as below:

TPE:1307' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 0.77   Med: 1.09   Max: 2.05
Current: 1.26

During the past years, San Fang Chemical Industry Co's highest Cyclically Adjusted PB Ratio was 2.05. The lowest was 0.77. And the median was 1.09.

TPE:1307's Cyclically Adjusted PB Ratio is ranked worse than
59.14% of 859 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 0.96 vs TPE:1307: 1.26

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

San Fang Chemical Industry Co's adjusted book value per share data for the three months ended in Mar. 2026 was NT$24.553. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is NT$25.66 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


San Fang Chemical Industry Co  (TPE:1307) Cyclically Adjusted PB Ratio Explanation

Compared with the regular PB Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PB Ratio smoothed out the fluctuations of book value during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PB Ratio should give similar results to regular PB Ratio.


San Fang Chemical Industry Co Cyclically Adjusted PB Ratio Related Terms


San Fang Chemical Industry Co Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio 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.

San Fang Chemical Industry Co Cyclically Adjusted PB Ratio Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.94 0.87 1.06 1.47 1.28

San Fang Chemical Industry Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted PB Ratio 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 1.74 1.49 1.18 1.28 1.26

San Fang Chemical Industry Co Cyclically Adjusted PB Ratio Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted 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.


San Fang Chemical Industry Co Cyclically Adjusted PB Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio falls into.


TPE:1307
84GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

San Fang Chemical Industry Co Cyclically Adjusted PB Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PB Ratio takes the Book Value per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/B calculation. Because it considers this 10-year average, it's often referred to as the CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio.

San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio for today is calculated as

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=31.75/25.66
=1.24

* 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.

San Fang Chemical Industry Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, San Fang Chemical Industry Co's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book=Book Value per Share/CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=24.553/330.2130*330.2130
=24.553

Current CPI (Mar. 2026) = 330.2130.

San Fang Chemical Industry Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 20.882 241.018 28.610
201609 21.176 241.428 28.963
201612 22.379 241.432 30.608
201703 22.070 243.801 29.892
201706 20.585 244.955 27.750
201709 21.055 246.819 28.169
201712 21.067 246.524 28.219
201803 21.007 249.554 27.797
201806 20.227 251.989 26.506
201809 20.333 252.439 26.597
201812 20.654 251.233 27.147
201903 21.048 254.202 27.342
201906 20.872 256.143 26.908
201909 21.128 256.759 27.172
201912 20.774 256.974 26.695
202003 20.297 258.115 25.966
202006 19.761 257.797 25.312
202009 19.782 260.280 25.097
202012 19.791 260.474 25.090
202103 19.861 264.877 24.760
202106 19.665 271.696 23.900
202109 19.235 274.310 23.155
202112 19.233 278.802 22.780
202203 19.524 287.504 22.424
202206 20.362 296.311 22.692
202209 21.754 296.808 24.202
202212 21.322 296.797 23.723
202303 20.845 301.836 22.805
202306 21.559 305.109 23.333
202309 22.975 307.789 24.649
202312 22.480 306.746 24.200
202403 22.751 312.332 24.053
202406 23.770 314.175 24.983
202409 24.359 315.301 25.511
202412 25.876 315.605 27.074
202503 24.579 319.799 25.379
202506 21.911 322.561 22.431
202509 23.726 324.800 24.121
202512 25.323 324.054 25.804
202603 24.553 330.213 24.553

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

What does a Cyclically Adjusted PB Ratio of 1.24 mean?
San Fang Chemical Industry Co (TPE:1307) has a Cyclically Adjusted PB Ratio of 1.24 as of Aug. 04, 2026. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on San Fang Chemical Industry Co and its competitors. This is 14% above median its historical median of 1.09. Over the past decade, San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio has ranged from 0.77 to 2.05. According to the industry distribution chart, San Fang Chemical Industry Co ranks #508 out of 859 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 59.1%.
Is San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio too high?
San Fang Chemical Industry Co's current Cyclically Adjusted PB Ratio of 1.24 is 14% above median its 10-year median of 1.09. Over the past 10 years, this metric has ranged from a low of 0.77 to a high of 2.05. The Manufacturing - Apparel & Accessories industry median Cyclically Adjusted PB Ratio is 0.96. San Fang Chemical Industry Co's value of 1.24 is 29.2% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #508 out of 859 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, San Fang Chemical Industry Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Cyclically Adjusted PB Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #508 out of 859 companies for Cyclically Adjusted PB Ratio. This places San Fang Chemical Industry Co in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 0.96. San Fang Chemical Industry Co's value of 1.24 is 29.2% above this benchmark. Historically, San Fang Chemical Industry Co's own Cyclically Adjusted PB Ratio has ranged from 0.77 to 2.05 over the past decade. While the company's 10-year median is 1.09 vs. the industry median of 0.96, San Fang Chemical Industry Co has consistently been above 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 Cyclically Adjusted PB Ratio for a Manufacturing - Apparel & Accessories company?
The median Cyclically Adjusted PB Ratio among Manufacturing - Apparel & Accessories companies is 0.96, based on 859 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fang Chemical Industry Co's current Cyclically Adjusted PB Ratio of 1.24 is 29.2% above 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 Cyclically Adjusted PB Ratio mean?
A high Cyclically Adjusted PB Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cyclically Adjusted PB Ratio is 0.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Cyclically Adjusted PB Ratio is 1.24, which is 14% above median its own 10-year median of 1.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.56, compared to a current price of NT$31.75 — trading 5.4% below its estimated fair value. The current Cyclically Adjusted PB Ratio is 1.24, which is 14% above median its 10-year median of 1.09 and 29.2% above the Manufacturing - Apparel & Accessories industry median of 0.96. San Fang Chemical Industry Co's overall GF Score™ is 84/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PB Ratio calculated?
Cyclically Adjusted PB Ratio is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Cyclically Adjusted PB Ratio is 1.24 as of Aug. 04, 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?

Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be undervalued. The current stock price of NT$31.75 is trading 5.4% below its estimated GF Value™ of NT$33.56. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Cyclically Adjusted PB Ratio: 1.24 (14% above median its 10-year median of 1.09)
  • GF Value™: NT$33.56 vs. price of NT$31.75 (5.4% below fair value)
  • GF Score™: 84/100 with 3 warning signs
  • Industry Position: 29.2% above the Manufacturing - Apparel & Accessories median (#508 of 859)

No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San Fang Chemical Industry Co Business Description

Address No. 120, Dihua Street, Sanmin District, Kaoshiung, TWN
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
84GF Score

Get the complete analysis for TPE:1307

Cyclically Adjusted PB Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$31.75
Price
NT$33.56
GF Value