San Fang Chemical Industry Co (TPE:1307) EPS (Basic): NT$2.85 (TTM As of Dec. 2025)


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$35.85
GF Value NT$32.69
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co EPS (Basic)?

San Fang Chemical Industry Co TPE:1307 +2.28% 87 EPS (Basic) is NT$2.85 as of Dec. 2025. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.69 (Fairly Valued). The stock has 4 warning signs investors should review.

San Fang Chemical Industry Co's basic earnings per share (Basic EPS) for the three months ended in Dec. 2025 was NT$0.84. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$2.85.

San Fang Chemical Industry Co's EPS (Diluted) for the three months ended in Dec. 2025 was NT$0.84. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$2.85.

San Fang Chemical Industry Co's EPS without NRI for the three months ended in Dec. 2025 was NT$0.84. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was 2.87.

During the past 12 months, San Fang Chemical Industry Co's average EPS without NRIGrowth Rate was -22.70% per year. During the past 3 years, the average EPS without NRI Growth Rate was 34.20% per year. During the past 5 years, the average EPS without NRI Growth Rate was 60.60% per year. During the past 10 years, the average EPS without NRI Growth Rate was -0.20% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 13 years, San Fang Chemical Industry Co's highest 3-Year average EPS without NRI Growth Rate was 139.00% per year. The lowest was -37.60% per year. And the median was 3.00% per year.

San Fang Chemical Industry Co  (TPE:1307) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

San Fang Chemical Industry Co EPS (Basic) Related Terms

San Fang Chemical Industry Co EPS (Basic) Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's EPS (Basic) 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 EPS (Basic) Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.29 1.18 1.91 3.72 2.85

San Fang Chemical Industry Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EPS (Basic) 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 0.96 1.08 -0.12 1.05 0.84
TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry Co EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

San Fang Chemical Industry Co's Basic EPS for the fiscal year that ended in Dec. 2025 is calculated as

Basic EPS (A: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(1132.305-0)/397.818
=2.85

San Fang Chemical Industry Co's Basic EPS for the quarter that ended in Dec. 2025 is calculated as

Basic EPS (Q: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(333.587-0)/397.818
=0.84

EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$2.85

* 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.

Frequently Asked Questions Learn more about EPS (Basic) →
What does a EPS (Basic) of NT$2.85 mean?
San Fang Chemical Industry Co (TPE:1307) has a EPS (Basic) of NT$2.85 as of Dec. 2025. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on San Fang Chemical Industry Co and its competitors.
Is San Fang Chemical Industry Co's EPS (Basic) too high?
San Fang Chemical Industry Co's current EPS (Basic) is NT$2.85. Overall, San Fang Chemical Industry Co has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's EPS (Basic) compare to competitors?
San Fang Chemical Industry Co's EPS (Basic) of NT$2.85 can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for a Manufacturing - Apparel & Accessories company?
A good EPS (Basic) depends on the Manufacturing - Apparel & Accessories industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on San Fang Chemical Industry Co and its competitors. San Fang Chemical Industry Co's current EPS (Basic) is NT$2.85. 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$32.69, compared to a current price of NT$35.85 — trading 9.7% above its estimated fair value. The current EPS (Basic) is NT$2.85. San Fang Chemical Industry Co's overall GF Score™ is 87/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current EPS (Basic) is NT$2.85 as of Dec. 2025. 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 overvalued. The current stock price of NT$35.85 is trading 9.7% above its estimated GF Value™ of NT$32.69. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • EPS (Basic): NT$2.85
  • GF Value™: NT$32.69 vs. price of NT$35.85 (9.7% above fair value)
  • GF Score™: 87/100 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.
87GF Score

Get the complete analysis for TPE:1307

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$35.85
Price
NT$32.69
GF Value