China General Plastics (TPE:1305) Pretax Margin %: -8.55% (As of Dec. 2025)

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TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.95
GF Value NT$13.93
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is China General Plastics Pretax Margin %?

China General Plastics TPE:1305 +1.17% 57 Pretax Margin % is -8.55% as of Dec. 2025. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$13.93 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,577 Chemicals companies, China General Plastics ranks worse than 89.16% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. China General Plastics's Pre-Tax Income for the three months ended in Dec. 2025 was NT$-157 Mil. China General Plastics's Revenue for the three months ended in Dec. 2025 was NT$1,836 Mil. Therefore, China General Plastics's pretax margin for the quarter that ended in Dec. 2025 was -8.55%.

The historical rank and industry rank for China General Plastics's Pretax Margin % or its related term are showing as below:

TPE:1305' s Pretax Margin % Range Over the Past 10 Years
Min: -14.39   Med: 8.27   Max: 16.35
Current: -14.39


TPE:1305's Pretax Margin % is ranked worse than
89.16% of 1577 companies
in the Chemicals industry
Industry Median: 5.35 vs TPE:1305: -14.39

China General Plastics  (TPE:1305) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


China General Plastics Pretax Margin % Related Terms


China General Plastics Pretax Margin % Historical Data

* Premium members only.

The historical data trend for China General Plastics's Pretax 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.

China General Plastics Pretax Margin % Chart

China General Plastics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.35 -2.93 3.40 -8.30 -14.39

China General Plastics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Pretax 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 -16.30 -14.63 -20.00 -12.29 -8.55

TPE:1305 vs LIN, SHW, ECL: Pretax Margin % Comparison

For the Specialty Chemicals subindustry, China General Plastics's Pretax Margin %, along with its competitors' market caps and Pretax 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.


China General Plastics Pretax Margin % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where China General Plastics's Pretax Margin % falls into.


TPE:1305
57GF Score
China General Plastics Corp TPE:1305
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

China General Plastics's Pretax Margin for the fiscal year that ended in Dec. 2025 is calculated as

Pretax Margin=Pre-Tax Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=-1327.286/9220.952
=-14.39 %

China General Plastics's Pretax Margin for the quarter that ended in Dec. 2025 is calculated as

Pretax Margin=Pre-Tax Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=-156.902/1835.554
=-8.55 %

* 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.

Frequently Asked Questions Learn more about Pretax Margin % →
What does a Pretax Margin % of -8.55% mean?
China General Plastics (TPE:1305) has a Pretax Margin % of -8.55% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on China General Plastics and its competitors. According to the industry distribution chart, China General Plastics ranks #1406 out of 1577 companies in the Chemicals industry, placing it in the top 89.2%.
Is China General Plastics' Pretax Margin % too high?
China General Plastics' current Pretax Margin % is -8.55%. Based on the distribution chart, China General Plastics ranks #1406 out of 1577 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' Pretax Margin % compare to LIN and SHW?
According to the Chemicals industry distribution chart, China General Plastics ranks #1406 out of 1577 companies for Pretax Margin %. This places China General Plastics in the lower half of its industry. The industry median Pretax Margin % is 5.35. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pretax Margin % for a Chemicals company?
The median Pretax Margin % among Chemicals companies is 5.35, based on 1,577 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on China General Plastics and its competitors. For the Chemicals industry, the median Pretax Margin % is 5.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China General Plastics's current Pretax Margin % is -8.55%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.93, compared to a current price of NT$12.95 — trading 7% below its estimated fair value. The current Pretax Margin % is -8.55%. China General Plastics' overall GF Score™ is 57/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For China General Plastics (TPE:1305), the current Pretax Margin % is -8.55% 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 China General Plastics (TPE:1305) Overvalued in 2026?

Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued. The current stock price of NT$12.95 is trading 7% below its estimated GF Value™ of NT$13.93. GuruFocus considers China General Plastics to be Fairly Valued.

Key valuation signals for TPE:1305:

  • Pretax Margin %: -8.55%
  • GF Value™: NT$13.93 vs. price of NT$12.95 (7% below fair value)
  • GF Score™: 57/100 with 6 warning signs

No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China General Plastics Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
57GF Score

Get the complete analysis for TPE:1305

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

NT$12.95
Price
NT$13.93
GF Value