China General Plastics (TPE:1305) Effective Interest Rate on Debt %: 1.52% (As of Mar. 2026)

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TPE:1305 China General Plastics Corp TPE:1305
56 GF Score
Price NT$11.10
GF Value NT$13.76
Valuation Modestly Undervalued
! 6 Warning Signs
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What is China General Plastics Effective Interest Rate on Debt %?

China General Plastics TPE:1305 +2.78% 56 Effective Interest Rate on Debt % is 1.52% as of Mar. 2026. GuruFocus rates TPE:1305 with a GF Score™ of 56/100 and a GF Value™ of NT$13.76 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. China General Plastics's annualized positive value of Interest Expense for the quarter that ended in Mar. 2026 was NT$110 Mil. China General Plastics's average total debt for the quarter that ended in Mar. 2026 was NT$7,275 Mil. Therefore, China General Plastics's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 was 1.52%.


China General Plastics  (TPE:1305) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


China General Plastics Effective Interest Rate on Debt % Related Terms


China General Plastics Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for China General Plastics's Effective Interest Rate on Debt % 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.

China General Plastics Effective Interest Rate on Debt % Chart

China General Plastics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.72 1.12 1.67 1.73 1.72

China General Plastics Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Effective Interest Rate on Debt % 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 1.77 1.82 1.67 1.57 1.52

TPE:1305 vs LIN, SHW, ECL: Effective Interest Rate on Debt % Comparison

For the Specialty Chemicals subindustry, China General Plastics's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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.


China General Plastics Effective Interest Rate on Debt % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where China General Plastics's Effective Interest Rate on Debt % falls into.


TPE:1305
56GF Score
China General Plastics Corp TPE:1305
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics Effective Interest Rate on Debt % Calculation

China General Plastics's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -110.243/( (6025.413+6786.124)/ 2 )
=-1  *  -110.243/6405.7685
=1.72 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=2949.311 + 3076.102
=6025.413

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=4292.435 + 2493.689
=6786.124

China General Plastics's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Dec. 2025 )+Total Debt  (Q: Mar. 2026 ))/ count )
=-1  *  -110.44/( (6786.124+7764.434)/ 2 )
=-1  *  -110.44/7275.279
=1.52 %

where

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=4292.435 + 2493.689
=6786.124

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=4940.224 + 2824.21
=7764.434

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Mar. 2026) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 1.52% mean?
China General Plastics (TPE:1305) has a Effective Interest Rate on Debt % of 1.52% as of Mar. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on China General Plastics and its competitors.
Is China General Plastics' Effective Interest Rate on Debt % too high?
China General Plastics' current Effective Interest Rate on Debt % is 1.52%. Overall, China General Plastics has a GF Score™ of 56/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' Effective Interest Rate on Debt % compare to LIN and SHW?
China General Plastics' Effective Interest Rate on Debt % of 1.52% can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Effective Interest Rate on Debt % for a Chemicals company?
A good Effective Interest Rate on Debt % depends on the Chemicals industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on China General Plastics and its competitors. China General Plastics's current Effective Interest Rate on Debt % is 1.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$13.76, compared to a current price of NT$11.10 — trading 19.3% below its estimated fair value. The current Effective Interest Rate on Debt % is 1.52%. China General Plastics' overall GF Score™ is 56/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For China General Plastics (TPE:1305), the current Effective Interest Rate on Debt % is 1.52% as of Mar. 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 China General Plastics (TPE:1305) Overvalued in 2026?

Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued. The current stock price of NT$11.10 is trading 19.3% below its estimated GF Value™ of NT$13.76. GuruFocus considers China General Plastics to be Modestly Undervalued.

Key valuation signals for TPE:1305:

  • Effective Interest Rate on Debt %: 1.52%
  • GF Value™: NT$13.76 vs. price of NT$11.10 (19.3% below fair value)
  • GF Score™: 56/100 with 6 warning signs

No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China General Plastics Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
56GF Score

Get the complete analysis for TPE:1305

Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$11.10
Price
NT$13.76
GF Value