C Sun Manufacturing (TPE:2467) Gross Margin %: 44.23% (As of Sep. 2025) — 32% Above Median


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$560.00
GF Value NT$232.66
Valuation Significantly Overvalued
! 8 Warning Signs
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What is C Sun Manufacturing Gross Margin %?

C Sun Manufacturing TPE:2467 -4.27% 70 Gross Margin % is 44.23% as of Sep. 2025, which is 32% above its 10-year median of 33.54. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 2,997 Industrial Products companies, C Sun Manufacturing ranks better than 82.15% on this metric.

Gross Margin % is calculated as gross profit divided by its revenue. C Sun Manufacturing's Gross Profit for the three months ended in Sep. 2025 was NT$679 Mil. C Sun Manufacturing's Revenue for the three months ended in Sep. 2025 was NT$1,536 Mil. Therefore, C Sun Manufacturing's Gross Margin % for the quarter that ended in Sep. 2025 was 44.23%.


The historical rank and industry rank for C Sun Manufacturing's Gross Margin % or its related term are showing as below:

TPE:2467' s Gross Margin % Range Over the Past 10 Years
Min: 22.12   Med: 33.54   Max: 42.74
Current: 42.74


During the past 13 years, the highest Gross Margin % of C Sun Manufacturing was 42.74%. The lowest was 22.12%. And the median was 33.54%.

TPE:2467's Gross Margin % is ranked better than
82.15% of 2997 companies
in the Industrial Products industry
Industry Median: 26.81 vs TPE:2467: 42.74

C Sun Manufacturing had a gross margin of 44.23% for the quarter that ended in Sep. 2025 => Durable competitive advantage

The 5-Year average Growth Rate of Gross Margin for C Sun Manufacturing was 6.30% per year.


C Sun Manufacturing  (TPE:2467) 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

C Sun Manufacturing had a gross margin of 44.23% for the quarter that ended in Sep. 2025 => Durable competitive advantage


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.


C Sun Manufacturing Gross Margin % Related Terms


C Sun Manufacturing Gross Margin % Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Gross Margin % Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Gross Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 37.87 33.93 35.55 41.54 41.16

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 42.21 41.85 43.02 41.77 44.23

TPE:2467 vs GEV, ETN, PH: Gross Margin % Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Gross Margin % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Gross Margin % distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Gross Margin % falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Gross Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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C Sun Manufacturing Gross Margin % Calculation

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

C Sun Manufacturing's Gross Margin for the fiscal year that ended in Dec. 2024 is calculated as

Gross Margin % (A: Dec. 2024 )=Gross Profit (A: Dec. 2024 ) / Revenue (A: Dec. 2024 )
=1983.1 / 4818.209
=(Revenue - Cost of Goods Sold) / Revenue
=(4818.209 - 2835.109) / 4818.209
=41.16 %

C Sun Manufacturing's Gross Margin for the quarter that ended in Sep. 2025 is calculated as


Gross Margin % (Q: Sep. 2025 )=Gross Profit (Q: Sep. 2025 ) / Revenue (Q: Sep. 2025 )
=679.5 / 1536.107
=(Revenue - Cost of Goods Sold) / Revenue
=(1536.107 - 856.646) / 1536.107
=44.23 %

* 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 44.23% mean?
C Sun Manufacturing (TPE:2467) has a Gross Margin % of 44.23% as of Sep. 2025. Gross margin is the ratio of total gross profit to net sales. View historical data on C Sun Manufacturing and its competitors. This is 32% above median its historical median of 33.54. Over the past decade, C Sun Manufacturing's Gross Margin % has ranged from 22.12 to 42.74. According to the industry distribution chart, C Sun Manufacturing ranks #535 out of 2997 companies in the Industrial Products industry, placing it in the top 17.9%.
Is C Sun Manufacturing's Gross Margin % too high?
C Sun Manufacturing's current Gross Margin % of 44.23% is 32% above median its 10-year median of 33.54. Over the past 10 years, this metric has ranged from a low of 22.12 to a high of 42.74. The Industrial Products industry median Gross Margin % is 26.81. C Sun Manufacturing's value of 44.23% is 65% above this industry median. Based on the distribution chart, C Sun Manufacturing ranks #535 out of 2997 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Gross Margin % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #535 out of 2997 companies for Gross Margin %. This places C Sun Manufacturing in the top 18% of its industry — outperforming the majority of peers. The industry median Gross Margin % is 26.81. C Sun Manufacturing's value of 44.23% is 65% above this benchmark. Historically, C Sun Manufacturing's own Gross Margin % has ranged from 22.12 to 42.74 over the past decade. While the company's 10-year median is 33.54 vs. the industry median of 26.81, C Sun Manufacturing 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 an Industrial Products company?
The median Gross Margin % among Industrial Products companies is 26.81, based on 2,997 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. C Sun Manufacturing's current Gross Margin % of 44.23% is 65% 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 C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Gross Margin % is 26.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Gross Margin % is 44.23%, which is 32% above median its own 10-year median of 33.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$232.66, compared to a current price of NT$560.00 — trading 140.7% above its estimated fair value. The current Gross Margin % is 44.23%, which is 32% above median its 10-year median of 33.54 and 65% above the Industrial Products industry median of 26.81. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current Gross Margin % is 44.23% as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$560.00 is trading 140.7% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Gross Margin %: 44.23% (32% above median its 10-year median of 33.54)
  • GF Value™: NT$232.66 vs. price of NT$560.00 (140.7% above fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 65% above the Industrial Products median (#535 of 2997)

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$560.00
Price
NT$232.66
GF Value