San Fu Chemical Co (TPE:4755) Cyclically Adjusted PS Ratio: 2.12 (As of Jul. 27, 2026) — 15% 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.

TPE:4755 San Fu Chemical Co Ltd TPE:4755
85 GF Score
Price NT$116.00
GF Value NT$127.85
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is San Fu Chemical Co Cyclically Adjusted PS Ratio?

San Fu Chemical Co TPE:4755 -6.83% 85 Cyclically Adjusted PS Ratio is 2.12 as of Jul. 27, 2026, which is 15% below its 10-year median of 2.50. GuruFocus rates TPE:4755 with a GF Score™ of 85/100 and a GF Value™ of NT$127.85 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,278 Chemicals companies, San Fu Chemical Co ranks worse than 67.14% on this metric.

As of today (2026-07-27), San Fu Chemical Co's current share price is NT$116.00. San Fu Chemical Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$54.74. San Fu Chemical Co's Cyclically Adjusted PS Ratio for today is 2.12.

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

TPE:4755' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 1.43   Med: 2.5   Max: 4.6
Current: 2.12

During the past years, San Fu Chemical Co's highest Cyclically Adjusted PS Ratio was 4.60. The lowest was 1.43. And the median was 2.50.

TPE:4755's Cyclically Adjusted PS Ratio is ranked worse than
67.14% of 1278 companies
in the Chemicals industry
Industry Median: 1.28 vs TPE:4755: 2.12

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 PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

San Fu Chemical Co's adjusted revenue per share data for the three months ended in Dec. 2025 was NT$12.381. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is NT$54.74 for the trailing ten years ended in Dec. 2025.

Shiller PE for Stocks: The True Measure of Stock Valuation


San Fu Chemical Co  (TPE:4755) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue 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 PS Ratio should give similar results to regular PS Ratio.


San Fu Chemical Co Cyclically Adjusted PS Ratio Related Terms


San Fu Chemical Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for San Fu Chemical Co's Cyclically Adjusted PS 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 Fu Chemical Co Cyclically Adjusted PS Ratio Chart

San Fu Chemical Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.70 2.29 2.42 2.41 1.96

San Fu Chemical Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cyclically Adjusted PS 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 2.41 1.95 2.07 2.25 1.96

TPE:4755 vs LIN, SHW, ECL: Cyclically Adjusted PS Ratio Comparison

For the Specialty Chemicals subindustry, San Fu Chemical Co's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 Fu Chemical Co Cyclically Adjusted PS Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, San Fu Chemical Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where San Fu Chemical Co's Cyclically Adjusted PS Ratio falls into.


TPE:4755
85GF Score
San Fu Chemical Co Ltd TPE:4755
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

San Fu Chemical Co Cyclically Adjusted PS Ratio Calculation

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

San Fu Chemical Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=116.00/54.74
=2.12

* 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 Fu Chemical Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 is calculated as:

For example, San Fu Chemical Co's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=12.381/324.0540*324.0540
=12.381

Current CPI (Dec. 2025) = 324.0540.

San Fu Chemical Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 9.700 238.132 13.200
201606 11.295 241.018 15.186
201609 10.132 241.428 13.600
201612 9.863 241.432 13.238
201703 9.681 243.801 12.868
201706 10.464 244.955 13.843
201709 11.244 246.819 14.762
201712 11.321 246.524 14.881
201803 10.995 249.554 14.277
201806 10.888 251.989 14.002
201809 11.143 252.439 14.304
201812 10.494 251.233 13.536
201903 10.311 254.202 13.144
201906 10.942 256.143 13.843
201909 11.099 256.759 14.008
201912 11.034 256.974 13.914
202003 9.908 258.115 12.439
202006 10.376 257.797 13.043
202009 11.727 260.280 14.600
202012 9.698 260.474 12.065
202103 9.616 264.877 11.764
202106 9.821 271.696 11.714
202109 11.710 274.310 13.834
202112 16.282 278.802 18.925
202203 16.392 287.504 18.476
202206 15.368 296.311 16.807
202209 12.073 296.808 13.181
202212 11.894 296.797 12.986
202303 11.903 301.836 12.779
202306 12.512 305.109 13.289
202309 12.025 307.789 12.660
202312 13.036 306.746 13.772
202403 11.234 312.332 11.656
202406 11.962 314.175 12.338
202409 12.253 315.301 12.593
202412 17.397 315.605 17.863
202503 11.545 319.799 11.699
202506 12.277 322.561 12.334
202509 11.663 324.800 11.636
202512 12.381 324.054 12.381

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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 PS Ratio of 2.12 mean?
San Fu Chemical Co (TPE:4755) has a Cyclically Adjusted PS Ratio of 2.12 as of Jul. 27, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on San Fu Chemical Co and its competitors. This is 15% below median its historical median of 2.50. Over the past decade, San Fu Chemical Co's Cyclically Adjusted PS Ratio has ranged from 1.43 to 4.60. According to the industry distribution chart, San Fu Chemical Co ranks #858 out of 1278 companies in the Chemicals industry, placing it in the top 67.1%.
Is San Fu Chemical Co's Cyclically Adjusted PS Ratio too high?
San Fu Chemical Co's current Cyclically Adjusted PS Ratio of 2.12 is 15% below median its 10-year median of 2.50. Over the past 10 years, this metric has ranged from a low of 1.43 to a high of 4.60. The Chemicals industry median Cyclically Adjusted PS Ratio is 1.28. San Fu Chemical Co's value of 2.12 is 65.6% above this industry median. Based on the distribution chart, San Fu Chemical Co ranks #858 out of 1278 companies in the Chemicals industry, which is below the industry midpoint. Overall, San Fu Chemical Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fu Chemical Co's Cyclically Adjusted PS Ratio compare to LIN and SHW?
According to the Chemicals industry distribution chart, San Fu Chemical Co ranks #858 out of 1278 companies for Cyclically Adjusted PS Ratio. This places San Fu Chemical Co in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.28. San Fu Chemical Co's value of 2.12 is 65.6% above this benchmark. Historically, San Fu Chemical Co's own Cyclically Adjusted PS Ratio has ranged from 1.43 to 4.60 over the past decade. While the company's 10-year median is 2.50 vs. the industry median of 1.28, San Fu Chemical 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 PS Ratio for a Chemicals company?
The median Cyclically Adjusted PS Ratio among Chemicals companies is 1.28, based on 1,278 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fu Chemical Co's current Cyclically Adjusted PS Ratio of 2.12 is 65.6% 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 PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on San Fu Chemical Co and its competitors. For the Chemicals industry, the median Cyclically Adjusted PS Ratio is 1.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fu Chemical Co's current Cyclically Adjusted PS Ratio is 2.12, which is 15% below median its own 10-year median of 2.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fu Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, San Fu Chemical Co (TPE:4755) is currently considered Fairly Valued. The stock's GF Value™ is NT$127.85, compared to a current price of NT$116.00 — trading 9.3% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 2.12, which is 15% below median its 10-year median of 2.50 and 65.6% above the Chemicals industry median of 1.28. San Fu Chemical Co's overall GF Score™ is 85/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For San Fu Chemical Co (TPE:4755), the current Cyclically Adjusted PS Ratio is 2.12 as of Jul. 27, 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 Fu Chemical Co (TPE:4755) Overvalued in 2026?

Based on GuruFocus' analysis, San Fu Chemical Co stock appears to be undervalued. The current stock price of NT$116.00 is trading 9.3% below its estimated GF Value™ of NT$127.85. GuruFocus considers San Fu Chemical Co to be Fairly Valued.

Key valuation signals for TPE:4755:

  • Cyclically Adjusted PS Ratio: 2.12 (15% below median its 10-year median of 2.50)
  • GF Value™: NT$127.85 vs. price of NT$116.00 (9.3% below fair value)
  • GF Score™: 85/100 with 6 warning signs
  • Industry Position: 65.6% above the Chemicals median (#858 of 1278)

No single metric tells the full story. See the TPE:4755 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San Fu Chemical Co Business Description

Address Zhongshan North Road, 5th Floor, No. 21, Zhongshan District, Taipei, TWN, 10405
San Fu Chemical Co Ltd is engaged in investing in the manufacture and sales of various chemical products. The company's products and services are: Precision chemicals, Basic chemicals, Food ingredients and additives, Grinding fluid outsourcing, Developer waste liquid recycling, and Commissioned inspection. It operates in two segments: Department of fine and high fine chemicals: Mainly engaged in the manufacturing, processing, and trading of chemical cleaning and etching agents; Department of basic chemicals: Mainly engaged in the manufacturing, processing, and trading of food additives. The majority of the revenue is derived from the Department of fine and high fine chemicals segment.
85GF Score

Get the complete analysis for TPE:4755

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

NT$116.00
Price
NT$127.85
GF Value