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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
E. Sun Financial Holding Co has the Financial Strength Rank of 3. It displays poor financial strength and is likely in financial distress. Usually this is caused by too much debt for the company.
Warning Sign:
E. Sun Financial Holding Co Ltd displays poor financial strength. Usually, this is caused by too much debt for the company.
GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is rated on a scale of 1 to 10 and is based on these factors:
1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.
2. Debt to revenue ratio. The lower, the better.
3. Altman Z-Score.
4. Other debt related ratios.
A higher score indicates a stronger financial position, with companies rated 7 or above considered financially stable and unlikely to face distress. Conversely, a score of 3 or below suggests potential financial difficulties, indicating a higher risk of distress.
GuruFocus does not calculate E. Sun Financial Holding Co's interest coverage with the available data.
E. Sun Financial Holding Co's debt to revenue ratio for the quarter that ended in Dec. 2025 was 0.85.
Altman Z-Score does not apply to banks and insurance companies.
E. Sun Financial Holding Co (LUX:ESUNF) Financial Strength Explanation
The rank is rated on a scale of 1 to 10. A higher score indicates a stronger financial position, with companies rated 7 or above considered financially stable and unlikely to face distress. Conversely, a score of 3 or below suggests potential financial difficulties, indicating a higher risk of distress.
E. Sun Financial Holding Co has the Financial Strength Rank of 3. It displays poor financial strength and is likely in financial distress. Usually this is caused by too much debt for the company.
E. Sun Financial Holding Co Financial Strength Related Terms
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:
The higher the ratio, the stronger the company's financial strength is.
Good Sign:
Ben Graham prefers companies' interest coverage to be at least 5. E. Sun Financial Holding Co Ltd has enough cash to cover all of its debt. Its financial situation is stable.
Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.
The zones of discrimination were as such:
When Z-Score is less than 1.81, it is in Distress Zones.
When Z-Score is greater than 2.99, it is in Safe Zones.
When Z-Score is between 1.81 and 2.99, it is in Grey Zones.
Altman Z-Score does not apply to banks and insurance companies.
* 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.
E. Sun Financial Holding Co (LUX:ESUNF) has a Financial Strength of 3 as of Dec. 2025. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on E. Sun Financial Holding Co and its competitors. This is near median its historical median of 3.00. Over the past decade, E. Sun Financial Holding Co's Financial Strength has ranged from 1.00 to 5.00.
Is E. Sun Financial Holding Co's Financial Strength too high?
E. Sun Financial Holding Co's current Financial Strength of 3 is near median its 10-year median of 3.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 5.00. Overall, E. Sun Financial Holding Co has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does E. Sun Financial Holding Co's Financial Strength compare to competitors?
E. Sun Financial Holding Co's Financial Strength of 3 can be compared against companies in the Banks industry. Historically, E. Sun Financial Holding Co's own Financial Strength has ranged from 1.00 to 5.00 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Financial Strength for a Banks company?
A good Financial Strength depends on the Banks industry context. However, Financial Strength 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 Financial Strength mean?
A high Financial Strength can signal that a stock is expensive relative to its fundamentals. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on E. Sun Financial Holding Co and its competitors. E. Sun Financial Holding Co's current Financial Strength is 3, which is near median its own 10-year median of 3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E. Sun Financial Holding Co stock overvalued right now?
E. Sun Financial Holding Co (LUX:ESUNF) has a current Financial Strength of 3. The stock's GF Value™ is $18.56, compared to a current price of $22.32 — trading 20.3% above its estimated fair value. The current Financial Strength is 3, which is near median its 10-year median of 3.00. E. Sun Financial Holding Co's overall GF Score™ is 86/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Financial Strength calculated?
Financial Strength is calculated from a company's financial statements. For E. Sun Financial Holding Co (LUX:ESUNF), the current Financial Strength is 3 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 E. Sun Financial Holding Co (LUX:ESUNF) Overvalued in 2026?
Based on GuruFocus' analysis, E. Sun Financial Holding Co stock appears to be overvalued.
The current stock price of $22.32 is trading 20.3% above its estimated GF Value™ of $18.56.
Key valuation signals for LUX:ESUNF:
Financial Strength: 3 (near median its 10-year median of 3.00)
GF Value™: $18.56 vs. price of $22.32 (20.3% above fair value)
No single metric tells the full story. See the LUX:ESUNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
E. Sun Financial Holding Co Ltd provides financial services in Taiwan. The company, through its subsidiaries, offers banking, securities, insurance, and venture capital services. The company has four reportable segments: Corporate banking unit, which handles corporate loans, foreign exchange business, and financial banking operations; Individual banking unit, which handles mortgage, unsecured personal loans (UPLs), wealth management, and credit cards; Overseas branches and subsidiaries, including overseas branches and subsidiaries' business; and Others, including other performance units except for the above operating segments. The company generates the majority of its revenue from Corporate and Individual Banking Units.
86GF Score
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