San Fang Chemical Industry Co (TPE:1307) Gross Margin %: 31.96% (As of Dec. 2025) — 33% Above Median


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$34.30
GF Value NT$32.72
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co Gross Margin %?

San Fang Chemical Industry Co TPE:1307 87 Gross Margin % is 31.96% as of Dec. 2025, which is 33% above its 10-year median of 24.05. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.72 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,024 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks better than 55.76% on this metric.

Gross Margin % is calculated as gross profit divided by its revenue. San Fang Chemical Industry Co's Gross Profit for the three months ended in Dec. 2025 was NT$819 Mil. San Fang Chemical Industry Co's Revenue for the three months ended in Dec. 2025 was NT$2,563 Mil. Therefore, San Fang Chemical Industry Co's Gross Margin % for the quarter that ended in Dec. 2025 was 31.96%.


The historical rank and industry rank for San Fang Chemical Industry Co's Gross Margin % or its related term are showing as below:

TPE:1307' s Gross Margin % Range Over the Past 10 Years
Min: 16.11   Med: 24.05   Max: 31.64
Current: 31.64


During the past 13 years, the highest Gross Margin % of San Fang Chemical Industry Co was 31.64%. The lowest was 16.11%. And the median was 24.05%.

TPE:1307's Gross Margin % is ranked better than
55.76% of 1024 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 28.415 vs TPE:1307: 31.64

San Fang Chemical Industry Co had a gross margin of 31.96% for the quarter that ended in Dec. 2025 => Competition eroding margins

The 5-Year average Growth Rate of Gross Margin for San Fang Chemical Industry Co was 11.80% per year.


San Fang Chemical Industry Co  (TPE:1307) Gross Margin % Explanation

Warren Buffett believes that firms with excellent long term economics tend to have consistently higher margins.

Durable competitive advantage creates a high Gross Margin % because of the freedom to price in excess of cost. Companies can be categorized by their Gross Margin %

1. Greater than 40% = Durable competitive advantage
2. Less than 40% = Competition eroding margins
3. Less than 20% = no sustainable competitive advantage
Consistency of Gross Margin is key

San Fang Chemical Industry Co had a gross margin of 31.96% for the quarter that ended in Dec. 2025 => Competition eroding margins


Be Aware

If a company loses its competitive advantages, usually its gross margin declines well before its sales declines. Watching Gross Margin % and Operating Margin % closely helps avoid value trap situations.


San Fang Chemical Industry Co Gross Margin % Related Terms


San Fang Chemical Industry Co Gross Margin % Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's Gross Margin % 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 Gross Margin % Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Gross Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.58 16.11 25.04 30.60 31.64

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
Gross Margin % 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 28.56 32.94 30.70 30.84 31.96

San Fang Chemical Industry Co Gross Margin % Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry Co's Gross Margin %, along with its competitors' market caps and Gross Margin % 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.


San Fang Chemical Industry Co Gross Margin % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Gross Margin % distribution charts can be found below:

* The bar in red indicates where San Fang Chemical Industry Co's Gross Margin % falls into.


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

Gross Margin is the percentage of Gross Profit out of sales or Revenue.

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

Gross Margin % (A: Dec. 2025 )=Gross Profit (A: Dec. 2025 ) / Revenue (A: Dec. 2025 )
=3422.1 / 10814.943
=(Revenue - Cost of Goods Sold) / Revenue
=(10814.943 - 7392.84) / 10814.943
=31.64 %

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


Gross Margin % (Q: Dec. 2025 )=Gross Profit (Q: Dec. 2025 ) / Revenue (Q: Dec. 2025 )
=819.4 / 2563.359
=(Revenue - Cost of Goods Sold) / Revenue
=(2563.359 - 1744.002) / 2563.359
=31.96 %

* 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.

A positive Gross Profit is only the first step for a company to make a net profit. The gross profit needs to be big enough to also cover related labor, equipment, rental, marketing/advertising, research and development and a lot of other costs in selling the products.

Frequently Asked Questions Learn more about Gross Margin % →
What does a Gross Margin % of 31.96% mean?
San Fang Chemical Industry Co (TPE:1307) has a Gross Margin % of 31.96% as of Dec. 2025. Gross margin is the ratio of total gross profit to net sales. View historical data on San Fang Chemical Industry Co and its competitors. This is 33% above median its historical median of 24.05. Over the past decade, San Fang Chemical Industry Co's Gross Margin % has ranged from 16.11 to 31.64. According to the industry distribution chart, San Fang Chemical Industry Co ranks #453 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 44.2%.
Is San Fang Chemical Industry Co's Gross Margin % too high?
San Fang Chemical Industry Co's current Gross Margin % of 31.96% is 33% above median its 10-year median of 24.05. Over the past 10 years, this metric has ranged from a low of 16.11 to a high of 31.64. The Manufacturing - Apparel & Accessories industry median Gross Margin % is 28.42. San Fang Chemical Industry Co's value of 31.96% is 12.5% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #453 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. 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 Gross Margin % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #453 out of 1024 companies for Gross Margin %. This puts San Fang Chemical Industry Co in the upper half of its industry. The industry median Gross Margin % is 28.42. San Fang Chemical Industry Co's value of 31.96% is 12.5% above this benchmark. Historically, San Fang Chemical Industry Co's own Gross Margin % has ranged from 16.11 to 31.64 over the past decade. While the company's 10-year median is 24.05 vs. the industry median of 28.42, San Fang Chemical Industry Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Gross Margin % for a Manufacturing - Apparel & Accessories company?
The median Gross Margin % among Manufacturing - Apparel & Accessories companies is 28.42, based on 1,024 companies in the industry. Companies in the top quartile (top 25%) have a Gross Margin % significantly above this median, while those in the bottom quartile fall well below. However, Gross Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fang Chemical Industry Co's current Gross Margin % of 31.96% is 12.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Gross Margin % mean?
A high Gross Margin % can signal that a stock is expensive relative to its fundamentals. Gross margin is the ratio of total gross profit to net sales. View historical data on San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Gross Margin % is 28.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Gross Margin % is 31.96%, which is 33% above median its own 10-year median of 24.05. 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$32.72, compared to a current price of NT$34.30 — trading 4.8% above its estimated fair value. The current Gross Margin % is 31.96%, which is 33% above median its 10-year median of 24.05 and 12.5% above the Manufacturing - Apparel & Accessories industry median of 28.42. 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 Gross Margin % calculated?
Gross Margin % is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Gross Margin % is 31.96% 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$32.72. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Gross Margin %: 31.96% (33% above median its 10-year median of 24.05)
  • GF Value™: NT$32.72 vs. price of NT$34.30 (4.8% above fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 12.5% above the Manufacturing - Apparel & Accessories median (#453 of 1024)

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

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

NT$34.30
Price
NT$32.72
GF Value