China Petrochemical Development (TPE:1314) EPS (Basic): NT$-0.78 (TTM As of Dec. 2025)


TPE:1314 China Petrochemical Development Corp TPE:1314
60 GF Score
Price NT$8.04
GF Value NT$6.73
Valuation Modestly Overvalued
! 5 Warning Signs
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What is China Petrochemical Development EPS (Basic)?

China Petrochemical Development TPE:1314 +0.63% 60 EPS (Basic) is NT$-0.78 as of Dec. 2025. GuruFocus rates TPE:1314 with a GF Score™ of 60/100 and a GF Value™ of NT$6.73 (Modestly Overvalued). The stock has 5 warning signs investors should review.

China Petrochemical Development's basic earnings per share (Basic EPS) for the three months ended in Dec. 2025 was NT$-0.03. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-0.78.

China Petrochemical Development's EPS (Diluted) for the three months ended in Dec. 2025 was NT$-0.03. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-0.78.

China Petrochemical Development's EPS without NRI for the three months ended in Dec. 2025 was NT$0.02. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was -0.68.

During the past 12 months, China Petrochemical Development's average EPS without NRIGrowth Rate was -287.50% per year. During the past 3 years, the average EPS without NRI Growth Rate was -9.20% 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, China Petrochemical Development's highest 3-Year average EPS without NRI Growth Rate was 168.90% per year. The lowest was -92.50% per year. And the median was -5.75% per year.

China Petrochemical Development  (TPE:1314) 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.

China Petrochemical Development EPS (Basic) Related Terms

China Petrochemical Development EPS (Basic) Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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.

China Petrochemical Development EPS (Basic) Chart

China Petrochemical Development 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 1.06 0.06 -0.28 0.07 -0.78

China Petrochemical Development 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 0.10 -0.08 -0.43 -0.24 -0.03
TPE:1314
60GF Score
China Petrochemical Development Corp TPE:1314
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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China Petrochemical Development 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.

China Petrochemical Development'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)
=(-2966.375-0)/3784.850
=-0.78

China Petrochemical Development'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)
=(-126.894-0)/3784.850
=-0.03

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$-0.78

* 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$-0.78 mean?
China Petrochemical Development (TPE:1314) has a EPS (Basic) of NT$-0.78 as of Dec. 2025. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on China Petrochemical Development and its competitors.
Is China Petrochemical Development's EPS (Basic) too high?
China Petrochemical Development's current EPS (Basic) is NT$-0.78. Overall, China Petrochemical Development has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's EPS (Basic) compare to LIN and SHW?
China Petrochemical Development's EPS (Basic) of NT$-0.78 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 EPS (Basic) for a Chemicals company?
A good EPS (Basic) depends on the Chemicals 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 China Petrochemical Development and its competitors. China Petrochemical Development's current EPS (Basic) is NT$-0.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.73, compared to a current price of NT$8.04 — trading 19.5% above its estimated fair value. The current EPS (Basic) is NT$-0.78. China Petrochemical Development's overall GF Score™ is 60/100 with 5 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 China Petrochemical Development (TPE:1314), the current EPS (Basic) is NT$-0.78 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 China Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$8.04 is trading 19.5% above its estimated GF Value™ of NT$6.73. GuruFocus considers China Petrochemical Development to be Modestly Overvalued.

Key valuation signals for TPE:1314:

  • EPS (Basic): NT$-0.78
  • GF Value™: NT$6.73 vs. price of NT$8.04 (19.5% above fair value)
  • GF Score™: 60/100 with 5 warning signs

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
60GF Score

Get the complete analysis for TPE:1314

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

NT$8.04
Price
NT$6.73
GF Value