C Sun ManufacturingTPE:2467 70 Return-on-Tangible-Asset is 6.92% as of Sep. 2025, which is 1% below its 10-year median of 6.96. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$226.74 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 3,076 Industrial Products companies, C Sun Manufacturing ranks better than 72.27% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. C Sun Manufacturing's annualizedNet Income for the quarter that ended in Sep. 2025 was NT$846 Mil. C Sun Manufacturing's average total tangible assets for the quarter that ended in Sep. 2025 was NT$12,237 Mil. Therefore, C Sun Manufacturing's annualized Return-on-Tangible-Asset for the quarter that ended in Sep. 2025 was 6.92%.
The historical rank and industry rank for C Sun Manufacturing's Return-on-Tangible-Asset or its related term are showing as below:
TPE:2467'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -8.65 Med: 6.96 Max: 9.44
Current: 6.73
During the past 13 years, C Sun Manufacturing's highest Return-on-Tangible-Asset was 9.44%. The lowest was -8.65%. And the median was 6.96%.
TPE:2467's Return-on-Tangible-Asset is ranked better than 72.27% of 3076
companies
in the Industrial Products industry
Industry Median: 3.24
vs TPE:2467: 6.73
C Sun Manufacturing (TPE:2467) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
C Sun Manufacturing Return-on-Tangible-Asset Related Terms
C Sun Manufacturing Return-on-Tangible-Asset Historical Data
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The historical data trend for C Sun Manufacturing's Return-on-Tangible-Asset 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 Return-on-Tangible-Asset Chart
TPE:2467 vs GEV, ETN, PH: Return-on-Tangible-Asset Comparison
For the Specialty Industrial Machinery subindustry, C Sun Manufacturing's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where C Sun Manufacturing's Return-on-Tangible-Asset falls into.
* 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Sep. 2025) net income data.
What does a Return-on-Tangible-Asset of 6.92% mean?
C Sun Manufacturing (TPE:2467) has a Return-on-Tangible-Asset of 6.92% as of Sep. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on C Sun Manufacturing and its competitors. This is near median its historical median of 6.96. According to the industry distribution chart, C Sun Manufacturing ranks #853 out of 3076 companies in the Industrial Products industry, placing it in the top 27.7%.
Is C Sun Manufacturing's Return-on-Tangible-Asset too high?
C Sun Manufacturing's current Return-on-Tangible-Asset of 6.92% is near median its 10-year median of 6.96. The Industrial Products industry median Return-on-Tangible-Asset is 3.24. C Sun Manufacturing's value of 6.92% is 113.6% above this industry median. Based on the distribution chart, C Sun Manufacturing ranks #853 out of 3076 companies in the Industrial Products industry, which is above the industry midpoint. 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 Return-on-Tangible-Asset compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #853 out of 3076 companies for Return-on-Tangible-Asset. This puts C Sun Manufacturing in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.24. C Sun Manufacturing's value of 6.92% is 113.6% above this benchmark. While the company's 10-year median is 6.96 vs. the industry median of 3.24, 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 Return-on-Tangible-Asset for an Industrial Products company?
The median Return-on-Tangible-Asset among Industrial Products companies is 3.24, based on 3,076 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. C Sun Manufacturing's current Return-on-Tangible-Asset of 6.92% is 113.6% 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Asset is 3.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Return-on-Tangible-Asset is 6.92%, which is near median its own 10-year median of 6.96. 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$226.74, compared to a current price of NT$556.00 — trading 145.2% above its estimated fair value. The current Return-on-Tangible-Asset is 6.92%, which is near median its 10-year median of 6.96 and 113.6% above the Industrial Products industry median of 3.24. C Sun Manufacturing's overall GF Score™ is 70/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current Return-on-Tangible-Asset is 6.92% 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$556.00 is trading 145.2% above its estimated GF Value™ of NT$226.74.
GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.
Key valuation signals for TPE:2467:
Return-on-Tangible-Asset: 6.92% (near median its 10-year median of 6.96)
GF Value™: NT$226.74 vs. price of NT$556.00 (145.2% above fair value)
Industry Position: 113.6% above the Industrial Products median (#853 of 3076)
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 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
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Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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