Shining Building Business Co (TPE:5531) Pretax Margin %: -119.29% (As of Dec. 2025)


TPE:5531 Shining Building Business Co Ltd TPE:5531
41 GF Score
Price NT$7.95
GF Value NT$3.07
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Shining Building Business Co Pretax Margin %?

Shining Building Business Co TPE:5531 +0.51% 41 Pretax Margin % is -119.29% as of Dec. 2025. GuruFocus rates TPE:5531 with a GF Score™ of 41/100 and a GF Value™ of NT$3.07 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,760 Construction companies, Shining Building Business Co ranks worse than 94.89% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Shining Building Business Co's Pre-Tax Income for the three months ended in Dec. 2025 was NT$-202 Mil. Shining Building Business Co's Revenue for the three months ended in Dec. 2025 was NT$169 Mil. Therefore, Shining Building Business Co's pretax margin for the quarter that ended in Dec. 2025 was -119.29%.

The historical rank and industry rank for Shining Building Business Co's Pretax Margin % or its related term are showing as below:

TPE:5531' s Pretax Margin % Range Over the Past 10 Years
Min: -139.68   Med: -4.48   Max: 12.33
Current: -42.74


TPE:5531's Pretax Margin % is ranked worse than
94.89% of 1760 companies
in the Construction industry
Industry Median: 5.475 vs TPE:5531: -42.74

Shining Building Business Co  (TPE:5531) 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.


Shining Building Business Co Pretax Margin % Related Terms


Shining Building Business Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Shining Building Business Co'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.

Shining Building Business Co Pretax Margin % Chart

Shining Building Business Co 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 -24.86 -139.68 -11.06 -11.18 -42.74

Shining Building Business Co 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 11.97 -274.45 -183.63 64.02 -119.29

TPE:5531 vs PWR, FIX, EME: Pretax Margin % Comparison

For the Engineering & Construction subindustry, Shining Building Business Co'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.


Shining Building Business Co Pretax Margin % vs Construction Industry

For the Construction industry and Industrials sector, Shining Building Business Co's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where Shining Building Business Co's Pretax Margin % falls into.


TPE:5531
41GF Score
Shining Building Business Co Ltd TPE:5531
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Shining Building Business Co 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.

Shining Building Business Co'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 )
=-458.407/1072.641
=-42.74 %

Shining Building Business Co'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 )
=-201.58/168.984
=-119.29 %

* 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 -119.29% mean?
Shining Building Business Co (TPE:5531) has a Pretax Margin % of -119.29% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Shining Building Business Co and its competitors. According to the industry distribution chart, Shining Building Business Co ranks #1670 out of 1760 companies in the Construction industry, placing it in the top 94.9%.
Is Shining Building Business Co's Pretax Margin % too high?
Shining Building Business Co's current Pretax Margin % is -119.29%. Based on the distribution chart, Shining Building Business Co ranks #1670 out of 1760 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Shining Building Business Co has a GF Score™ of 41/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shining Building Business Co's Pretax Margin % compare to PWR and FIX?
According to the Construction industry distribution chart, Shining Building Business Co ranks #1670 out of 1760 companies for Pretax Margin %. This places Shining Building Business Co in the lower half of its industry. The industry median Pretax Margin % is 5.48. 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 Construction company?
The median Pretax Margin % among Construction companies is 5.48, based on 1,760 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 Shining Building Business Co and its competitors. For the Construction industry, the median Pretax Margin % is 5.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shining Building Business Co's current Pretax Margin % is -119.29%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shining Building Business Co stock overvalued right now?
Based on GuruFocus' analysis, Shining Building Business Co (TPE:5531) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$3.07, compared to a current price of NT$7.95 — trading 159% above its estimated fair value. The current Pretax Margin % is -119.29%. Shining Building Business Co's overall GF Score™ is 41/100 with 9 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 Shining Building Business Co (TPE:5531), the current Pretax Margin % is -119.29% 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 Shining Building Business Co (TPE:5531) Overvalued in 2026?

Based on GuruFocus' analysis, Shining Building Business Co stock appears to be overvalued. The current stock price of NT$7.95 is trading 159% above its estimated GF Value™ of NT$3.07. GuruFocus considers Shining Building Business Co to be Significantly Overvalued.

Key valuation signals for TPE:5531:

  • Pretax Margin %: -119.29%
  • GF Value™: NT$3.07 vs. price of NT$7.95 (159% above fair value)
  • GF Score™: 41/100 with 9 warning signs

No single metric tells the full story. See the TPE:5531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shining Building Business Co Business Description

Address No. 408, Sec. 2,Taiwan Boulevard, West District, Taichung City, TWN
Shining Building Business Co Ltd is engaged in the business of entrusting construction firms to build commercial buildings, and rent and sell public housing. The company operates through three business segments. i) Building unit: It is engaged in the business of building commercial buildings and renting and selling public housing. ii) Construction unit: It is engaged in construction and civil engineering, and iii) Other units: It is mainly engaged in hotel construction and real estate development and general investment. The majority of revenue is derived from the Building unit.
41GF Score

Get the complete analysis for TPE:5531

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

NT$7.95
Price
NT$3.07
GF Value