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San Fang Chemical Industry CoTPE:1307 +0.46%85 Return-on-Tangible-Equity is 13.76% as of Dec. 2025, which is 88% above its 10-year median of 7.33. GuruFocus rates TPE:1307 with a GF Score™ of 85/100 and a GF Value™ of NT$32.79 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,013 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks better than 74.83% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. San Fang Chemical Industry Co's annualized net income for the quarter that ended in Dec. 2025 was NT$1,334 Mil. San Fang Chemical Industry Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$9,700 Mil. Therefore, San Fang Chemical Industry Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 13.76%.
The historical rank and industry rank for San Fang Chemical Industry Co's Return-on-Tangible-Equity or its related term are showing as below:
TPE:1307'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.51 Med: 7.33 Max: 15.48
Current: 11.79
During the past 13 years, San Fang Chemical Industry Co's highest Return-on-Tangible-Equity was 15.48%. The lowest was 1.51%. And the median was 7.33%.
TPE:1307's Return-on-Tangible-Equity is ranked better than 74.83% of 1013
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.43
vs TPE:1307: 11.79
San Fang Chemical Industry Co (TPE:1307) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
San Fang Chemical Industry Co Return-on-Tangible-Equity Related Terms
San Fang Chemical Industry Co Return-on-Tangible-Equity Historical Data
* 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.
San Fang Chemical Industry Co Return-on-Tangible-Equity Chart
San Fang Chemical Industry Co Return-on-Tangible-Equity Competitor Comparison
For the Textile Manufacturing subindustry, San Fang Chemical Industry Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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.
San Fang Chemical Industry Co Return-on-Tangible-Equity vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where San Fang Chemical Industry Co's Return-on-Tangible-Equity 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Dec. 2025) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 13.76% mean?
San Fang Chemical Industry Co (TPE:1307) has a Return-on-Tangible-Equity of 13.76% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on San Fang Chemical Industry Co and its competitors. This is 88% above median its historical median of 7.33. Over the past decade, San Fang Chemical Industry Co's Return-on-Tangible-Equity has ranged from 1.51 to 15.48. According to the industry distribution chart, San Fang Chemical Industry Co ranks #255 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 25.2%.
Is San Fang Chemical Industry Co's Return-on-Tangible-Equity too high?
San Fang Chemical Industry Co's current Return-on-Tangible-Equity of 13.76% is 88% above median its 10-year median of 7.33. Over the past 10 years, this metric has ranged from a low of 1.51 to a high of 15.48. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Equity is 4.43. San Fang Chemical Industry Co's value of 13.76% is 210.6% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #255 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, San Fang Chemical Industry Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Return-on-Tangible-Equity compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #255 out of 1013 companies for Return-on-Tangible-Equity. This puts San Fang Chemical Industry Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 4.43. San Fang Chemical Industry Co's value of 13.76% is 210.6% above this benchmark. Historically, San Fang Chemical Industry Co's own Return-on-Tangible-Equity has ranged from 1.51 to 15.48 over the past decade. While the company's 10-year median is 7.33 vs. the industry median of 4.43, San Fang Chemical Industry Co 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-Equity for a Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.43, based on 1,013 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fang Chemical Industry Co's current Return-on-Tangible-Equity of 13.76% is 210.6% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Return-on-Tangible-Equity is 13.76%, which is 88% above median its own 10-year median of 7.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$32.79, compared to a current price of NT$32.50 — trading 0.9% below its estimated fair value. The current Return-on-Tangible-Equity is 13.76%, which is 88% above median its 10-year median of 7.33 and 210.6% above the Manufacturing - Apparel & Accessories industry median of 4.43. San Fang Chemical Industry Co's overall GF Score™ is 85/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Return-on-Tangible-Equity is 13.76% 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?
Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be undervalued.
The current stock price of NT$32.50 is trading 0.9% below its estimated GF Value™ of NT$32.79.
GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.
Key valuation signals for TPE:1307:
Return-on-Tangible-Equity: 13.76% (88% above median its 10-year median of 7.33)
GF Value™: NT$32.79 vs. price of NT$32.50 (0.9% below fair value)
Industry Position: 210.6% above the Manufacturing - Apparel & Accessories median (#255 of 1013)
No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
San Fang Chemical Industry Co Business Description
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
85GF Score
Get the complete analysis for TPE:1307
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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