China General Plastics (TPE:1305) EPS (Diluted): NT$-1.58 (TTM As of Dec. 2025)

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TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.95
GF Value NT$13.93
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is China General Plastics EPS (Diluted)?

China General Plastics TPE:1305 +1.17% 57 EPS (Diluted) is NT$-1.58 as of Dec. 2025. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$13.93 (Fairly Valued). The stock has 6 warning signs investors should review.

China General Plastics's Earnings per Share (Diluted) for the three months ended in Dec. 2025 was NT$-0.24. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-1.58.

China General Plastics's EPS (Basic) for the three months ended in Dec. 2025 was NT$-0.24. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-1.58.

China General Plastics's EPS without NRI for the three months ended in Dec. 2025 was NT$-0.24. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-1.58.

During the past 3 years, the average EPS without NRIGrowth Rate was -35.20% 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 General Plastics's highest 3-Year average EPS without NRI Growth Rate was 211.20% per year. The lowest was -40.60% per year. And the median was 19.45% per year.


China General Plastics  (TPE:1305) EPS (Diluted) 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 General Plastics EPS (Diluted) Related Terms


China General Plastics EPS (Diluted) Historical Data

* Premium members only.

The historical data trend for China General Plastics's EPS (Diluted) 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 EPS (Diluted) Chart

China General Plastics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Diluted)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.24 -0.64 0.59 -1.22 -1.58

China General Plastics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EPS (Diluted) 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 -0.62 -0.46 -0.70 -0.18 -0.24

TPE:1305 vs LIN, SHW, ECL: EPS (Diluted) Comparison

For the Specialty Chemicals subindustry, China General Plastics's PE Ratio, along with its competitors' market caps and PE 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.


China General Plastics PE Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's PE Ratio distribution charts can be found below:

* The bar in red indicates where China General Plastics's PE Ratio falls into.


TPE:1305
57GF Score
China General Plastics Corp TPE:1305
EPS (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics EPS (Diluted) Calculation

EPS (Diluted) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Diluted EPS takes into account all of the outstanding dilutive securities that could potentially be exercised (such as stock options and convertible preferred stock) and shows how such an action would impact earnings per share.

China General Plastics's Diluted EPS for the fiscal year that ended in Dec. 2025 is calculated as

Diluted EPS (A: Dec. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-918.98-0)/581.050
=-1.58

China General Plastics's Diluted EPS for the quarter that ended in Dec. 2025 is calculated as

Diluted EPS (Q: Dec. 2025 )=(Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-141.645-0)/581.050
=-0.24

EPS (Diluted) 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$-1.58

* 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 (Diluted) →
What does a EPS (Diluted) of NT$-1.58 mean?
China General Plastics (TPE:1305) has a EPS (Diluted) of NT$-1.58 as of Dec. 2025. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on China General Plastics and its competitors.
Is China General Plastics' EPS (Diluted) too high?
China General Plastics' current EPS (Diluted) is NT$-1.58. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' EPS (Diluted) compare to LIN and SHW?
China General Plastics' EPS (Diluted) of NT$-1.58 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 (Diluted) for a Chemicals company?
A good EPS (Diluted) depends on the Chemicals industry context. However, EPS (Diluted) 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 (Diluted) mean?
A high EPS (Diluted) can signal that a stock is expensive relative to its fundamentals. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on China General Plastics and its competitors. China General Plastics's current EPS (Diluted) is NT$-1.58. 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 Fairly Valued. The stock's GF Value™ is NT$13.93, compared to a current price of NT$12.95 — trading 7% below its estimated fair value. The current EPS (Diluted) is NT$-1.58. China General Plastics' overall GF Score™ is 57/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Diluted) calculated?
EPS (Diluted) is calculated from a company's financial statements. For China General Plastics (TPE:1305), the current EPS (Diluted) is NT$-1.58 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 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$12.95 is trading 7% below its estimated GF Value™ of NT$13.93. GuruFocus considers China General Plastics to be Fairly Valued.

Key valuation signals for TPE:1305:

  • EPS (Diluted): NT$-1.58
  • GF Value™: NT$13.93 vs. price of NT$12.95 (7% below fair value)
  • GF Score™: 57/100 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.
57GF Score

Get the complete analysis for TPE:1305

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

NT$12.95
Price
NT$13.93
GF Value