San Fang Chemical Industry Co (TPE:1307) Cyclically Adjusted PB Ratio: (As of Sep. 20, 2026)

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:1307 San Fang Chemical Industry Co Ltd TPE:1307
86 GF Score
Price NT$30.55
GF Value NT$34.28
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is San Fang Chemical Industry Co Cyclically Adjusted PB Ratio?

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 0.93 0.86 1.05 1.45 1.26

San Fang Chemical Industry Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.49 1.18 1.28 1.26 1.33

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
86GF 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 Book per Share for the quarter that ended in Jun. 2026 is calculated as:

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

Adj_Book=Book Value per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=25.034/333.9520*333.9520
=25.034

Current CPI (Jun. 2026) = 333.9520.

San Fang Chemical Industry Co Quarterly Data

Book Value per Share CPI Adj_Book
201609 21.176 241.428 29.291
201612 22.379 241.432 30.955
201703 22.070 243.801 30.231
201706 20.585 244.955 28.064
201709 21.055 246.819 28.488
201712 21.067 246.524 28.538
201803 21.007 249.554 28.111
201806 20.227 251.989 26.806
201809 20.333 252.439 26.899
201812 20.654 251.233 27.454
201903 21.048 254.202 27.651
201906 20.872 256.143 27.212
201909 21.128 256.759 27.480
201912 20.774 256.974 26.997
202003 20.297 258.115 26.260
202006 19.761 257.797 25.599
202009 19.782 260.280 25.381
202012 19.791 260.474 25.374
202103 19.861 264.877 25.040
202106 19.665 271.696 24.171
202109 19.235 274.310 23.417
202112 19.233 278.802 23.037
202203 19.524 287.504 22.678
202206 20.362 296.311 22.949
202209 21.754 296.808 24.476
202212 21.322 296.797 23.991
202303 20.845 301.836 23.063
202306 21.559 305.109 23.597
202309 22.975 307.789 24.928
202312 22.480 306.746 24.474
202403 22.751 312.332 24.326
202406 23.770 314.175 25.266
202409 24.359 315.301 25.800
202412 25.876 315.605 27.380
202503 24.579 319.799 25.667
202506 21.911 322.561 22.685
202509 23.726 324.800 24.395
202512 25.323 324.054 26.096
202603 24.553 330.213 24.831
202606 25.034 333.952 25.034

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.

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$30.55 is trading 10.9% below its estimated GF Value™ of NT$34.28. GuruFocus considers San Fang Chemical Industry Co to be Modestly Undervalued.

Key valuation signals for TPE:1307:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: NT$34.28 vs. price of NT$30.55 (10.9% below fair value)
  • GF Score™: 86/100 with 4 warning signs

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.
86GF 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$30.55
Price
NT$34.28
GF Value