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China General Plastics's earnings per share without non-recurring items for the
three
months ended in Dec. 2025 was NT$-0.24.
Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was NT$-1.58.
During the past 3 years, the average earnings per share (NRI) Growth 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 Earnings per share without Non-Recurring Items (NRI) data.
The historical rank and industry rank for China General Plastics's EPS without NRI or its related term are showing as below:
TPE:1305'
s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: -40.6 Med: 19.45 Max: 211.2
Current: -35.2
During the past 13 years, China General Plastics's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 211.20% per year. The lowest was -40.60% per year. And the median was 19.45% per year.
TPE:1305's 3-Year EPS without NRI Growth Rate is ranked worse than 85.84% of 1257
companies
in the Chemicals industry
Industry Median: -1.7
vs TPE:1305: -35.20
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 (TPE:1305) EPS without NRI Explanation
EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.
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 without NRI Related Terms
China General Plastics EPS without NRI Historical Data
* Premium members only.
The historical data trend for China General Plastics's EPS without NRI 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.
TPE:1305 vs LIN, SHW, ECL: EPS without NRI Comparison
For the Specialty Chemicals subindustry, China General Plastics's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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 without NRI vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, China General Plastics's PE Ratio without NRI distribution charts can be found below:
* The bar in red indicates where China General Plastics's PE Ratio without NRI falls into.
China General Plastics EPS without NRI Calculation
Earnings Per Share (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.
Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.
EPS without NRI 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$-1.58
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
China General Plastics (TPE:1305) has a EPS without NRI of NT$-1.58 as of Dec. 2025. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on China General Plastics and its competitors. According to the industry distribution chart, China General Plastics ranks #1079 out of 1257 companies in the Chemicals industry, placing it in the top 85.8%.
Is China General Plastics' EPS without NRI too high?
China General Plastics' current EPS without NRI is NT$-1.58. Based on the distribution chart, China General Plastics ranks #1079 out of 1257 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' EPS without NRI compare to LIN and SHW?
According to the Chemicals industry distribution chart, China General Plastics ranks #1079 out of 1257 companies for EPS without NRI. This places China General Plastics in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Chemicals company?
A good EPS without NRI depends on the Chemicals industry context. However, EPS without NRI should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on China General Plastics and its competitors. China General Plastics's current EPS without NRI is NT$-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$13.97, compared to a current price of NT$12.65 — trading 9.4% below its estimated fair value. The current EPS without NRI is NT$-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 without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For China General Plastics (TPE:1305), the current EPS without NRI 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$12.65 is trading 9.4% below its estimated GF Value™ of NT$13.97.
GuruFocus considers China General Plastics to be Fairly Valued.
Key valuation signals for TPE:1305:
EPS without NRI: NT$-1.58
GF Value™: NT$13.97 vs. price of NT$12.65 (9.4% below fair value)
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 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 without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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