C Sun Manufacturing (TPE:2467) Pretax Margin %: 18.67% (As of Sep. 2025) — 31% 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 Pretax Margin %?

C Sun Manufacturing TPE:2467 -4.27% 70 Pretax Margin % is 18.67% as of Sep. 2025, which is 31% above its 10-year median of 14.30. 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 3,031 Industrial Products companies, C Sun Manufacturing ranks better than 89.54% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. C Sun Manufacturing's Pre-Tax Income for the three months ended in Sep. 2025 was NT$287 Mil. C Sun Manufacturing's Revenue for the three months ended in Sep. 2025 was NT$1,536 Mil. Therefore, C Sun Manufacturing's pretax margin for the quarter that ended in Sep. 2025 was 18.67%.

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

TPE:2467' s Pretax Margin % Range Over the Past 10 Years
Min: -19.11   Med: 14.3   Max: 20.33
Current: 19.22


TPE:2467's Pretax Margin % is ranked better than
89.54% of 3031 companies
in the Industrial Products industry
Industry Median: 5.85 vs TPE:2467: 19.22

C Sun Manufacturing  (TPE:2467) 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.


C Sun Manufacturing Pretax Margin % Related Terms


C Sun Manufacturing Pretax Margin % Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Pretax Margin % Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.83 15.29 17.90 16.11 20.33

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
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 18.77 22.46 18.31 17.71 18.67

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

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


C Sun Manufacturing Pretax Margin % vs Industrial Products Industry

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

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


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

C Sun Manufacturing 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.

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

Pretax Margin=Pre-Tax Income (A: Dec. 2024 )/Revenue (A: Dec. 2024 )
=979.564/4818.209
=20.33 %

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

Pretax Margin=Pre-Tax Income (Q: Sep. 2025 )/Revenue (Q: Sep. 2025 )
=286.838/1536.107
=18.67 %

* 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 18.67% mean?
C Sun Manufacturing (TPE:2467) has a Pretax Margin % of 18.67% as of Sep. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on C Sun Manufacturing and its competitors. This is 31% above median its historical median of 14.30. According to the industry distribution chart, C Sun Manufacturing ranks #317 out of 3031 companies in the Industrial Products industry, placing it in the top 10.5%.
Is C Sun Manufacturing's Pretax Margin % too high?
C Sun Manufacturing's current Pretax Margin % of 18.67% is 31% above median its 10-year median of 14.30. The Industrial Products industry median Pretax Margin % is 5.85. C Sun Manufacturing's value of 18.67% is 219.1% above this industry median. Based on the distribution chart, C Sun Manufacturing ranks #317 out of 3031 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 Pretax Margin % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #317 out of 3031 companies for Pretax Margin %. This places C Sun Manufacturing in the top 11% of its industry — outperforming the majority of peers. The industry median Pretax Margin % is 5.85. C Sun Manufacturing's value of 18.67% is 219.1% above this benchmark. While the company's 10-year median is 14.30 vs. the industry median of 5.85, 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 Pretax Margin % for an Industrial Products company?
The median Pretax Margin % among Industrial Products companies is 5.85, based on 3,031 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. C Sun Manufacturing's current Pretax Margin % of 18.67% is 219.1% 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 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 C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Pretax Margin % is 5.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Pretax Margin % is 18.67%, which is 31% above median its own 10-year median of 14.30. 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 Pretax Margin % is 18.67%, which is 31% above median its 10-year median of 14.30 and 219.1% above the Industrial Products industry median of 5.85. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current Pretax Margin % is 18.67% 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:

  • Pretax Margin %: 18.67% (31% above median its 10-year median of 14.30)
  • 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: 219.1% above the Industrial Products median (#317 of 3031)

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

Pretax 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