San Fang Chemical Industry Co (TPE:1307) Goodwill: NT$36 Mil (As of Dec. 2025)


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$34.30
GF Value NT$32.73
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co Goodwill?

San Fang Chemical Industry Co TPE:1307 87 Goodwill is NT$36 Mil as of Dec. 2025. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.73 (Fairly Valued). The stock has 4 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. San Fang Chemical Industry Co's goodwill for the quarter that ended in Dec. 2025 was NT$36 Mil.


San Fang Chemical Industry Co  (TPE:1307) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

San Fang Chemical Industry Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=35.759/17414.21
=0.00

San Fang Chemical Industry Co's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=35.759/17414.21
=0.00

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


San Fang Chemical Industry Co Goodwill Related Terms


San Fang Chemical Industry Co Goodwill Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's Goodwill 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 Goodwill Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 35.76 35.76 35.76 35.76 35.76

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
Goodwill 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 35.76 35.76 35.76 35.76 35.76
TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry Co Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of NT$36 Mil mean?
San Fang Chemical Industry Co (TPE:1307) has a Goodwill of NT$36 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on San Fang Chemical Industry Co and its competitors.
Is San Fang Chemical Industry Co's Goodwill too high?
San Fang Chemical Industry Co's current Goodwill is NT$36 Mil. 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 Goodwill compare to competitors?
San Fang Chemical Industry Co's Goodwill of NT$36 Mil 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 Goodwill for a Manufacturing - Apparel & Accessories company?
A good Goodwill depends on the Manufacturing - Apparel & Accessories industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on San Fang Chemical Industry Co and its competitors. San Fang Chemical Industry Co's current Goodwill is NT$36 Mil. 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$32.73, compared to a current price of NT$34.30 — trading 4.8% above its estimated fair value. The current Goodwill is NT$36 Mil. 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 Goodwill calculated?
Goodwill is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Goodwill is NT$36 Mil 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$34.30 is trading 4.8% above its estimated GF Value™ of NT$32.73. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Goodwill: NT$36 Mil
  • GF Value™: NT$32.73 vs. price of NT$34.30 (4.8% 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

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

NT$34.30
Price
NT$32.73
GF Value