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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. China Petrochemical Development's annualized net income for the quarter that ended in Dec. 2025 was NT$-508 Mil. China Petrochemical Development's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$76,066 Mil. Therefore, China Petrochemical Development's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -0.67%.
The historical rank and industry rank for China Petrochemical Development's Return-on-Tangible-Equity or its related term are showing as below:
TPE:1314'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -3.83 Med: 0.65 Max: 10.77
Current: -3.83
During the past 13 years, China Petrochemical Development's highest Return-on-Tangible-Equity was 10.77%. The lowest was -3.83%. And the median was 0.65%.
TPE:1314's Return-on-Tangible-Equity is ranked worse than 80.45% of 1570
companies
in the Chemicals industry
Industry Median: 5.77
vs TPE:1314: -3.83
China Petrochemical Development (TPE:1314) 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.
China Petrochemical Development Return-on-Tangible-Equity Related Terms
China Petrochemical Development 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.
China Petrochemical Development Return-on-Tangible-Equity Chart
TPE:1314 vs LIN, SHW, ECL: Return-on-Tangible-Equity Comparison
For the Specialty Chemicals subindustry, China Petrochemical Development'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.
China Petrochemical Development Return-on-Tangible-Equity vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, China Petrochemical Development's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where China Petrochemical Development'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 -0.67% mean?
China Petrochemical Development (TPE:1314) has a Return-on-Tangible-Equity of -0.67% 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 China Petrochemical Development and its competitors. According to the industry distribution chart, China Petrochemical Development ranks #1263 out of 1570 companies in the Chemicals industry, placing it in the top 80.4%.
Is China Petrochemical Development's Return-on-Tangible-Equity too high?
China Petrochemical Development's current Return-on-Tangible-Equity is -0.67%. Based on the distribution chart, China Petrochemical Development ranks #1263 out of 1570 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China Petrochemical Development has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's Return-on-Tangible-Equity compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Petrochemical Development ranks #1263 out of 1570 companies for Return-on-Tangible-Equity. This places China Petrochemical Development in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.77. 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 Chemicals company?
The median Return-on-Tangible-Equity among Chemicals companies is 5.77, based on 1,570 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. 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 China Petrochemical Development and its competitors. For the Chemicals industry, the median Return-on-Tangible-Equity is 5.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Petrochemical Development's current Return-on-Tangible-Equity is -0.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.70, compared to a current price of NT$8.64 — trading 29% above its estimated fair value. The current Return-on-Tangible-Equity is -0.67%. China Petrochemical Development's overall GF Score™ is 60/100 with 6 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 China Petrochemical Development (TPE:1314), the current Return-on-Tangible-Equity is -0.67% 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 China Petrochemical Development (TPE:1314) Overvalued in 2026?
Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued.
The current stock price of NT$8.64 is trading 29% above its estimated GF Value™ of NT$6.70.
GuruFocus considers China Petrochemical Development to be Modestly Overvalued.
Key valuation signals for TPE:1314:
Return-on-Tangible-Equity: -0.67%
GF Value™: NT$6.70 vs. price of NT$8.64 (29% above fair value)
No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Petrochemical Development Business Description
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
60GF Score
Get the complete analysis for TPE:1314
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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