C Sun ManufacturingTPE:2467 -6.53%70 Return-on-Tangible-Equity is 18.14% as of Sep. 2025, which is 0% above its 10-year median of 18.09. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$234.88 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 2,971 Industrial Products companies, C Sun Manufacturing ranks better than 80.61% 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. C Sun Manufacturing's annualized net income for the quarter that ended in Sep. 2025 was NT$846 Mil. C Sun Manufacturing's average shareholder tangible equity for the quarter that ended in Sep. 2025 was NT$4,666 Mil. Therefore, C Sun Manufacturing's annualized Return-on-Tangible-Equity for the quarter that ended in Sep. 2025 was 18.14%.
The historical rank and industry rank for C Sun Manufacturing's Return-on-Tangible-Equity or its related term are showing as below:
TPE:2467'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -20.48 Med: 18.09 Max: 25.2
Current: 16.76
During the past 13 years, C Sun Manufacturing's highest Return-on-Tangible-Equity was 25.20%. The lowest was -20.48%. And the median was 18.09%.
TPE:2467's Return-on-Tangible-Equity is ranked better than 80.61% of 2971
companies
in the Industrial Products industry
Industry Median: 6.72
vs TPE:2467: 16.76
C Sun Manufacturing (TPE:2467) 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.
C Sun Manufacturing Return-on-Tangible-Equity Related Terms
C Sun Manufacturing Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for C Sun Manufacturing's Return-on-Tangible-Equity 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-Equity Chart
TPE:2467 vs GEV, ETN, PH: Return-on-Tangible-Equity Comparison
For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.
C Sun Manufacturing Return-on-Tangible-Equity vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where C Sun Manufacturing'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 (Sep. 2025) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 18.14% mean?
C Sun Manufacturing (TPE:2467) has a Return-on-Tangible-Equity of 18.14% as of Sep. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on C Sun Manufacturing and its competitors. This is near median its historical median of 18.09. According to the industry distribution chart, C Sun Manufacturing ranks #576 out of 2971 companies in the Industrial Products industry, placing it in the top 19.4%.
Is C Sun Manufacturing's Return-on-Tangible-Equity too high?
C Sun Manufacturing's current Return-on-Tangible-Equity of 18.14% is near median its 10-year median of 18.09. The Industrial Products industry median Return-on-Tangible-Equity is 6.72. C Sun Manufacturing's value of 18.14% is 169.9% above this industry median. Based on the distribution chart, C Sun Manufacturing ranks #576 out of 2971 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. 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-Equity compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #576 out of 2971 companies for Return-on-Tangible-Equity. This places C Sun Manufacturing in the top 19% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 6.72. C Sun Manufacturing's value of 18.14% is 169.9% above this benchmark. While the company's 10-year median is 18.09 vs. the industry median of 6.72, 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-Equity for an Industrial Products company?
The median Return-on-Tangible-Equity among Industrial Products companies is 6.72, based on 2,971 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. C Sun Manufacturing's current Return-on-Tangible-Equity of 18.14% is 169.9% 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 C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Equity is 6.72 — 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-Equity is 18.14%, which is near median its own 10-year median of 18.09. 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$234.88, compared to a current price of NT$615.00 — trading 161.8% above its estimated fair value. The current Return-on-Tangible-Equity is 18.14%, which is near median its 10-year median of 18.09 and 169.9% above the Industrial Products industry median of 6.72. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current Return-on-Tangible-Equity is 18.14% 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$615.00 is trading 161.8% above its estimated GF Value™ of NT$234.88.
GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.
Key valuation signals for TPE:2467:
Return-on-Tangible-Equity: 18.14% (near median its 10-year median of 18.09)
GF Value™: NT$234.88 vs. price of NT$615.00 (161.8% above fair value)
Industry Position: 169.9% above the Industrial Products median (#576 of 2971)
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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