San Fang Chemical Industry Co (TPE:1307) Interest Coverage: 16.24 (As of Dec. 2025) — 14% Above Median


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$34.65
GF Value NT$32.69
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co Interest Coverage?

San Fang Chemical Industry Co TPE:1307 +0.87% 87 Interest Coverage is 16.24 as of Dec. 2025, which is 14% above its 10-year median of 14.28. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.69 (Fairly Valued). The stock has 4 warning signs investors should review. Among 741 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks better than 73.01% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. San Fang Chemical Industry Co's Operating Income for the three months ended in Dec. 2025 was NT$353 Mil. San Fang Chemical Industry Co's Interest Expense for the three months ended in Dec. 2025 was NT$-22 Mil. San Fang Chemical Industry Co's interest coverage for the quarter that ended in Dec. 2025 was 16.24. The higher the ratio, the stronger the company's financial strength is.

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

TPE:1307' s Interest Coverage Range Over the Past 10 Years
Min: 4.81   Med: 14.28   Max: 48.92
Current: 19.18


TPE:1307's Interest Coverage is ranked better than
73.01% of 741 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 5.43 vs TPE:1307: 19.18

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


San Fang Chemical Industry Co  (TPE:1307) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


San Fang Chemical Industry Co Interest Coverage Related Terms


San Fang Chemical Industry Co Interest Coverage Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

San Fang Chemical Industry Co Interest Coverage Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.81 5.23 13.34 20.69 19.18

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
Interest Coverage 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 17.53 24.55 18.32 18.14 16.24

San Fang Chemical Industry Co Interest Coverage Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry Co's Interest Coverage, along with its competitors' market caps and Interest Coverage 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 Interest Coverage vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where San Fang Chemical Industry Co's Interest Coverage falls into.


TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

San Fang Chemical Industry Co Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

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

Here, for the fiscal year that ended in Dec. 2025, San Fang Chemical Industry Co's Interest Expense was NT$-81 Mil. Its Operating Income was NT$1,554 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$1,520 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*1553.544/-81
=19.18

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

Here, for the three months ended in Dec. 2025, San Fang Chemical Industry Co's Interest Expense was NT$-22 Mil. Its Operating Income was NT$353 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$1,520 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*352.521/-21.707
=16.24

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 16.24 mean?
San Fang Chemical Industry Co (TPE:1307) has a Interest Coverage of 16.24 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on San Fang Chemical Industry Co and its competitors. This is 14% above median its historical median of 14.28. Over the past decade, San Fang Chemical Industry Co's Interest Coverage has ranged from 4.81 to 48.92. According to the industry distribution chart, San Fang Chemical Industry Co ranks #200 out of 741 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 27%.
Is San Fang Chemical Industry Co's Interest Coverage too high?
San Fang Chemical Industry Co's current Interest Coverage of 16.24 is 14% above median its 10-year median of 14.28. Over the past 10 years, this metric has ranged from a low of 4.81 to a high of 48.92. The Manufacturing - Apparel & Accessories industry median Interest Coverage is 5.43. San Fang Chemical Industry Co's value of 16.24 is 199.1% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #200 out of 741 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 Interest Coverage compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #200 out of 741 companies for Interest Coverage. This puts San Fang Chemical Industry Co in the upper half of its industry. The industry median Interest Coverage is 5.43. San Fang Chemical Industry Co's value of 16.24 is 199.1% above this benchmark. Historically, San Fang Chemical Industry Co's own Interest Coverage has ranged from 4.81 to 48.92 over the past decade. While the company's 10-year median is 14.28 vs. the industry median of 5.43, 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 Interest Coverage for a Manufacturing - Apparel & Accessories company?
The median Interest Coverage among Manufacturing - Apparel & Accessories companies is 5.43, based on 741 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fang Chemical Industry Co's current Interest Coverage of 16.24 is 199.1% 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 Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Interest Coverage is 5.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Interest Coverage is 16.24, which is 14% above median its own 10-year median of 14.28. 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$32.69, compared to a current price of NT$34.65 — trading 6% above its estimated fair value. The current Interest Coverage is 16.24, which is 14% above median its 10-year median of 14.28 and 199.1% above the Manufacturing - Apparel & Accessories industry median of 5.43. 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 Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Interest Coverage is 16.24 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$34.65 is trading 6% above its estimated GF Value™ of NT$32.69. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Interest Coverage: 16.24 (14% above median its 10-year median of 14.28)
  • GF Value™: NT$32.69 vs. price of NT$34.65 (6% above fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 199.1% above the Manufacturing - Apparel & Accessories median (#200 of 741)

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

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

NT$34.65
Price
NT$32.69
GF Value