Eternal Materials Co (TPE:1717) Gross Margin %: 21.29% (As of Dec. 2025) — Near Median

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TPE:1717 Eternal Materials Co Ltd TPE:1717
66 GF Score
Price NT$64.50
GF Value NT$31.09
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Eternal Materials Co Gross Margin %?

Eternal Materials Co TPE:1717 -8.90% 66 Gross Margin % is 21.29% as of Dec. 2025, which is 5% above its 10-year median of 20.27. GuruFocus rates TPE:1717 with a GF Score™ of 66/100 and a GF Value™ of NT$31.09 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,559 Chemicals companies, Eternal Materials Co ranks worse than 58.31% on this metric.

Gross Margin % is calculated as gross profit divided by its revenue. Eternal Materials Co's Gross Profit for the three months ended in Dec. 2025 was NT$2,155 Mil. Eternal Materials Co's Revenue for the three months ended in Dec. 2025 was NT$10,123 Mil. Therefore, Eternal Materials Co's Gross Margin % for the quarter that ended in Dec. 2025 was 21.29%.

Warning Sign:

Eternal Materials Co Ltd gross margin has been in long-term decline. The average rate of decline per year is -2.4%.


The historical rank and industry rank for Eternal Materials Co's Gross Margin % or its related term are showing as below:

TPE:1717' s Gross Margin % Range Over the Past 10 Years
Min: 16.81   Med: 20.27   Max: 23.16
Current: 20.57


During the past 13 years, the highest Gross Margin % of Eternal Materials Co was 23.16%. The lowest was 16.81%. And the median was 20.27%.

TPE:1717's Gross Margin % is ranked worse than
58.31% of 1559 companies
in the Chemicals industry
Industry Median: 23.52 vs TPE:1717: 20.57

Eternal Materials Co had a gross margin of 21.29% for the quarter that ended in Dec. 2025 => Competition eroding margins

The 5-Year average Growth Rate of Gross Margin for Eternal Materials Co was -2.40% per year.


Eternal Materials Co  (TPE:1717) 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

Eternal Materials Co had a gross margin of 21.29% 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.


Eternal Materials Co Gross Margin % Related Terms


Eternal Materials Co Gross Margin % Historical Data

* Premium members only.

The historical data trend for Eternal Materials 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.

Eternal Materials Co Gross Margin % Chart

Eternal Materials 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 21.19 20.73 19.19 19.97 20.57

Eternal Materials 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 19.67 20.41 20.84 19.72 21.29

TPE:1717 vs LIN, SHW, ECL: Gross Margin % Comparison

For the Specialty Chemicals subindustry, Eternal Materials 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.


Eternal Materials Co Gross Margin % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Eternal Materials Co's Gross Margin % distribution charts can be found below:

* The bar in red indicates where Eternal Materials Co's Gross Margin % falls into.


TPE:1717
66GF Score
Eternal Materials Co Ltd TPE:1717
Gross Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Materials Co Gross Margin % Calculation

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

Eternal Materials 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 )
=8368.3 / 40684.707
=(Revenue - Cost of Goods Sold) / Revenue
=(40684.707 - 32316.437) / 40684.707
=20.57 %

Eternal Materials 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 )
=2154.8 / 10122.998
=(Revenue - Cost of Goods Sold) / Revenue
=(10122.998 - 7968.177) / 10122.998
=21.29 %

* 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 21.29% mean?
Eternal Materials Co (TPE:1717) has a Gross Margin % of 21.29% as of Dec. 2025. Gross margin is the ratio of total gross profit to net sales. View historical data on Eternal Materials Co and its competitors. This is near median its historical median of 20.27. Over the past decade, Eternal Materials Co's Gross Margin % has ranged from 16.81 to 23.16. According to the industry distribution chart, Eternal Materials Co ranks #909 out of 1559 companies in the Chemicals industry, placing it in the top 58.3%.
Is Eternal Materials Co's Gross Margin % too high?
Eternal Materials Co's current Gross Margin % of 21.29% is near median its 10-year median of 20.27. Over the past 10 years, this metric has ranged from a low of 16.81 to a high of 23.16. The Chemicals industry median Gross Margin % is 23.52. Eternal Materials Co's value of 21.29% is 9.5% below this industry median. Based on the distribution chart, Eternal Materials Co ranks #909 out of 1559 companies in the Chemicals industry, which is below the industry midpoint. Overall, Eternal Materials Co has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Gross Margin % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Eternal Materials Co ranks #909 out of 1559 companies for Gross Margin %. This places Eternal Materials Co in the lower half of its industry. The industry median Gross Margin % is 23.52. Eternal Materials Co's value of 21.29% is 9.5% below this benchmark. Historically, Eternal Materials Co's own Gross Margin % has ranged from 16.81 to 23.16 over the past decade. While the company's 10-year median is 20.27 vs. the industry median of 23.52, Eternal Materials Co has consistently been below 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 Chemicals company?
The median Gross Margin % among Chemicals companies is 23.52, based on 1,559 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. Eternal Materials Co's current Gross Margin % of 21.29% is 9.5% below 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 Eternal Materials Co and its competitors. For the Chemicals industry, the median Gross Margin % is 23.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Materials Co's current Gross Margin % is 21.29%, which is near median its own 10-year median of 20.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.09, compared to a current price of NT$64.50 — trading 107.5% above its estimated fair value. The current Gross Margin % is 21.29%, which is near median its 10-year median of 20.27 and 9.5% below the Chemicals industry median of 23.52. Eternal Materials Co's overall GF Score™ is 66/100 with 7 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 Eternal Materials Co (TPE:1717), the current Gross Margin % is 21.29% 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued. The current stock price of NT$64.50 is trading 107.5% above its estimated GF Value™ of NT$31.09. GuruFocus considers Eternal Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1717:

  • Gross Margin %: 21.29% (near median its 10-year median of 20.27)
  • GF Value™: NT$31.09 vs. price of NT$64.50 (107.5% above fair value)
  • GF Score™: 66/100 with 7 warning signs
  • Industry Position: 9.5% below the Chemicals median (#909 of 1559)

No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Materials Co Business Description

Address No. 578, Jiangong Road, Sanmin District, Kaohsiung, TWN, 807
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
66GF Score

Get the complete analysis for TPE:1717

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

NT$64.50
Price
NT$31.09
GF Value