China Petrochemical Development (TPE:1314) Pretax Margin %: 4.14% (As of Dec. 2025) — 38% Above Median


TPE:1314 China Petrochemical Development Corp TPE:1314
60 GF Score
Price NT$9.88
GF Value NT$6.72
Valuation Significantly Overvalued
! 4 Warning Signs
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What is China Petrochemical Development Pretax Margin %?

China Petrochemical Development TPE:1314 +9.90% 60 Pretax Margin % is 4.14% as of Dec. 2025, which is 38% above its 10-year median of 2.99. GuruFocus rates TPE:1314 with a GF Score™ of 60/100 and a GF Value™ of NT$6.72 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,579 Chemicals companies, China Petrochemical Development ranks worse than 88.41% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. China Petrochemical Development's Pre-Tax Income for the three months ended in Dec. 2025 was NT$139 Mil. China Petrochemical Development's Revenue for the three months ended in Dec. 2025 was NT$3,366 Mil. Therefore, China Petrochemical Development's pretax margin for the quarter that ended in Dec. 2025 was 4.14%.

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

TPE:1314' s Pretax Margin % Range Over the Past 10 Years
Min: -12.92   Med: 2.99   Max: 18.89
Current: -12.92


TPE:1314's Pretax Margin % is ranked worse than
88.41% of 1579 companies
in the Chemicals industry
Industry Median: 5.33 vs TPE:1314: -12.92

China Petrochemical Development  (TPE:1314) 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 Petrochemical Development Pretax Margin % Related Terms


China Petrochemical Development Pretax Margin % Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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 Petrochemical Development Pretax Margin % Chart

China Petrochemical Development 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 11.03 2.89 -1.54 3.08 -12.88

China Petrochemical Development 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 14.04 -4.09 -30.33 -19.59 4.14

TPE:1314 vs LIN, SHW, ECL: Pretax Margin % Comparison

For the Specialty Chemicals subindustry, China Petrochemical Development'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 Petrochemical Development Pretax Margin % vs Chemicals Industry

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

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


TPE:1314
60GF Score
China Petrochemical Development Corp TPE:1314
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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China Petrochemical Development 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 Petrochemical Development'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 )
=-2475.942/19217.032
=-12.88 %

China Petrochemical Development'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 )
=139.339/3365.789
=4.14 %

* 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 4.14% mean?
China Petrochemical Development (TPE:1314) has a Pretax Margin % of 4.14% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on China Petrochemical Development and its competitors. This is 38% above median its historical median of 2.99. According to the industry distribution chart, China Petrochemical Development ranks #1396 out of 1579 companies in the Chemicals industry, placing it in the top 88.4%.
Is China Petrochemical Development's Pretax Margin % too high?
China Petrochemical Development's current Pretax Margin % of 4.14% is 38% above median its 10-year median of 2.99. The Chemicals industry median Pretax Margin % is 5.33. China Petrochemical Development's value of 4.14% is 22.3% below this industry median. Based on the distribution chart, China Petrochemical Development ranks #1396 out of 1579 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China Petrochemical Development has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's Pretax Margin % compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Petrochemical Development ranks #1396 out of 1579 companies for Pretax Margin %. This places China Petrochemical Development in the lower half of its industry. The industry median Pretax Margin % is 5.33. China Petrochemical Development's value of 4.14% is 22.3% below this benchmark. While the company's 10-year median is 2.99 vs. the industry median of 5.33, China Petrochemical Development 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 Pretax Margin % for a Chemicals company?
The median Pretax Margin % among Chemicals companies is 5.33, based on 1,579 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. China Petrochemical Development's current Pretax Margin % of 4.14% is 22.3% 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 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 Petrochemical Development and its competitors. For the Chemicals industry, the median Pretax Margin % is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Petrochemical Development's current Pretax Margin % is 4.14%, which is 38% above median its own 10-year median of 2.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.72, compared to a current price of NT$9.88 — trading 47% above its estimated fair value. The current Pretax Margin % is 4.14%, which is 38% above median its 10-year median of 2.99 and 22.3% below the Chemicals industry median of 5.33. China Petrochemical Development's overall GF Score™ is 60/100 with 4 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 Petrochemical Development (TPE:1314), the current Pretax Margin % is 4.14% 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 Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$9.88 is trading 47% above its estimated GF Value™ of NT$6.72. GuruFocus considers China Petrochemical Development to be Significantly Overvalued.

Key valuation signals for TPE:1314:

  • Pretax Margin %: 4.14% (38% above median its 10-year median of 2.99)
  • GF Value™: NT$6.72 vs. price of NT$9.88 (47% above fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 22.3% below the Chemicals median (#1396 of 1579)

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
60GF Score

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

NT$9.88
Price
NT$6.72
GF Value