Shining Building Business Co (TPE:5531) Effective Interest Rate on Debt %: 4.10% (As of Mar. 2026)

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TPE:5531 Shining Building Business Co Ltd TPE:5531
39 GF Score
Price NT$7.78
GF Value NT$3.16
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Shining Building Business Co Effective Interest Rate on Debt %?

Shining Building Business Co TPE:5531 -0.89% 39 Effective Interest Rate on Debt % is 4.10% as of Mar. 2026. GuruFocus rates TPE:5531 with a GF Score™ of 39/100 and a GF Value™ of NT$3.16 (Significantly Overvalued). The stock has 9 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. Shining Building Business Co's annualized positive value of Interest Expense for the quarter that ended in Mar. 2026 was NT$893 Mil. Shining Building Business Co's average total debt for the quarter that ended in Mar. 2026 was NT$21,773 Mil. Therefore, Shining Building Business Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 was 4.10%.


Shining Building Business Co  (TPE:5531) Effective Interest Rate on Debt % Explanation

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


Shining Building Business Co Effective Interest Rate on Debt % Related Terms


Shining Building Business Co Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Shining Building Business Co'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.

Shining Building Business Co Effective Interest Rate on Debt % Chart

Shining Building Business Co 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 4.29 3.35 4.05 4.73 3.72

Shining Building Business Co 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 3.87 3.88 3.54 3.85 4.10

TPE:5531 vs PWR, FIX, EME: Effective Interest Rate on Debt % Comparison

For the Engineering & Construction subindustry, Shining Building Business Co'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.


Shining Building Business Co Effective Interest Rate on Debt % vs Construction Industry

For the Construction industry and Industrials sector, Shining Building Business Co's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Shining Building Business Co's Effective Interest Rate on Debt % falls into.


TPE:5531
39GF Score
Shining Building Business Co Ltd TPE:5531
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shining Building Business Co Effective Interest Rate on Debt % Calculation

Shining Building Business Co'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  *  -771.746/( (20069.376+21396.627)/ 2 )
=-1  *  -771.746/20733.0015
=3.72 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=10217.715 + 9851.661
=20069.376

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=11512.529 + 9884.098
=21396.627

Shining Building Business Co'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  *  -893.38/( (21396.627+22148.953)/ 2 )
=-1  *  -893.38/21772.79
=4.10 %

where

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=11512.529 + 9884.098
=21396.627

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=11837.227 + 10311.726
=22148.953

* 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 4.10% mean?
Shining Building Business Co (TPE:5531) has a Effective Interest Rate on Debt % of 4.10% as of Mar. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Shining Building Business Co and its competitors.
Is Shining Building Business Co's Effective Interest Rate on Debt % too high?
Shining Building Business Co's current Effective Interest Rate on Debt % is 4.10%. Overall, Shining Building Business Co has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shining Building Business Co's Effective Interest Rate on Debt % compare to PWR and FIX?
Shining Building Business Co's Effective Interest Rate on Debt % of 4.10% can be compared against companies in the Construction 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 Construction company?
A good Effective Interest Rate on Debt % depends on the Construction 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 Shining Building Business Co and its competitors. Shining Building Business Co's current Effective Interest Rate on Debt % is 4.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shining Building Business Co stock overvalued right now?
Based on GuruFocus' analysis, Shining Building Business Co (TPE:5531) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$3.16, compared to a current price of NT$7.78 — trading 146.2% above its estimated fair value. The current Effective Interest Rate on Debt % is 4.10%. Shining Building Business Co's overall GF Score™ is 39/100 with 9 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 Shining Building Business Co (TPE:5531), the current Effective Interest Rate on Debt % is 4.10% 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 Shining Building Business Co (TPE:5531) Overvalued in 2026?

Based on GuruFocus' analysis, Shining Building Business Co stock appears to be overvalued. The current stock price of NT$7.78 is trading 146.2% above its estimated GF Value™ of NT$3.16. GuruFocus considers Shining Building Business Co to be Significantly Overvalued.

Key valuation signals for TPE:5531:

  • Effective Interest Rate on Debt %: 4.10%
  • GF Value™: NT$3.16 vs. price of NT$7.78 (146.2% above fair value)
  • GF Score™: 39/100 with 9 warning signs

No single metric tells the full story. See the TPE:5531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shining Building Business Co Business Description

Address No. 408, Sec. 2,Taiwan Boulevard, West District, Taichung City, TWN
Shining Building Business Co Ltd is engaged in the business of entrusting construction firms to build commercial buildings, and rent and sell public housing. The company operates through three business segments. i) Building unit: It is engaged in the business of building commercial buildings and renting and selling public housing. ii) Construction unit: It is engaged in construction and civil engineering, and iii) Other units: It is mainly engaged in hotel construction and real estate development and general investment. The majority of revenue is derived from the Building unit.
39GF Score

Get the complete analysis for TPE:5531

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

NT$7.78
Price
NT$3.16
GF Value