San Fu Chemical Co (TPE:4755) Return-on-Tangible-Equity: 10.30% (As of Dec. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TPE:4755 San Fu Chemical Co Ltd TPE:4755
85 GF Score
Price NT$137.50
GF Value NT$127.55
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is San Fu Chemical Co Return-on-Tangible-Equity?

San Fu Chemical Co TPE:4755 +4.56% 85 Return-on-Tangible-Equity is 10.30% as of Dec. 2025, which is 8% below its 10-year median of 11.14. GuruFocus rates TPE:4755 with a GF Score™ of 85/100 and a GF Value™ of NT$127.55 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,569 Chemicals companies, San Fu Chemical Co ranks better than 59.85% 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 Fu Chemical Co's annualized net income for the quarter that ended in Dec. 2025 was NT$525 Mil. San Fu Chemical Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was NT$5,098 Mil. Therefore, San Fu Chemical Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 10.30%.

The historical rank and industry rank for San Fu Chemical Co's Return-on-Tangible-Equity or its related term are showing as below:

TPE:4755' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 7.73   Med: 11.14   Max: 19.45
Current: 7.73

During the past 13 years, San Fu Chemical Co's highest Return-on-Tangible-Equity was 19.45%. The lowest was 7.73%. And the median was 11.14%.

TPE:4755's Return-on-Tangible-Equity is ranked better than
59.85% of 1569 companies
in the Chemicals industry
Industry Median: 5.73 vs TPE:4755: 7.73

San Fu Chemical Co  (TPE:4755) 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 Fu Chemical Co Return-on-Tangible-Equity Related Terms


San Fu Chemical Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for San Fu Chemical Co'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.

San Fu Chemical Co Return-on-Tangible-Equity Chart

San Fu Chemical Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.97 19.45 10.03 9.51 7.79

San Fu Chemical Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Return-on-Tangible-Equity Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8.85 9.52 2.91 7.99 10.30

TPE:4755 vs LIN, SHW, ECL: Return-on-Tangible-Equity Comparison

For the Specialty Chemicals subindustry, San Fu Chemical 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 Fu Chemical Co Return-on-Tangible-Equity vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, San Fu Chemical Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where San Fu Chemical Co's Return-on-Tangible-Equity falls into.


TPE:4755
85GF Score
San Fu Chemical Co Ltd TPE:4755
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

San Fu Chemical Co Return-on-Tangible-Equity Calculation

San Fu Chemical Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=372.318/( (4397.756+5157.778 )/ 2 )
=372.318/4777.767
=7.79 %

San Fu Chemical Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=524.952/( (5038.686+5157.778)/ 2 )
=524.952/5098.232
=10.30 %

* 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 10.30% mean?
San Fu Chemical Co (TPE:4755) has a Return-on-Tangible-Equity of 10.30% 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 Fu Chemical Co and its competitors. This is near median its historical median of 11.14. Over the past decade, San Fu Chemical Co's Return-on-Tangible-Equity has ranged from 7.73 to 19.45. According to the industry distribution chart, San Fu Chemical Co ranks #630 out of 1569 companies in the Chemicals industry, placing it in the top 40.2%.
Is San Fu Chemical Co's Return-on-Tangible-Equity too high?
San Fu Chemical Co's current Return-on-Tangible-Equity of 10.30% is near median its 10-year median of 11.14. Over the past 10 years, this metric has ranged from a low of 7.73 to a high of 19.45. The Chemicals industry median Return-on-Tangible-Equity is 5.73. San Fu Chemical Co's value of 10.30% is 79.8% above this industry median. Based on the distribution chart, San Fu Chemical Co ranks #630 out of 1569 companies in the Chemicals industry, which is above the industry midpoint. Overall, San Fu Chemical 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 Fu Chemical Co's Return-on-Tangible-Equity compare to LIN and SHW?
According to the Chemicals industry distribution chart, San Fu Chemical Co ranks #630 out of 1569 companies for Return-on-Tangible-Equity. This puts San Fu Chemical Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.73. San Fu Chemical Co's value of 10.30% is 79.8% above this benchmark. Historically, San Fu Chemical Co's own Return-on-Tangible-Equity has ranged from 7.73 to 19.45 over the past decade. While the company's 10-year median is 11.14 vs. the industry median of 5.73, San Fu Chemical 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 Chemicals company?
The median Return-on-Tangible-Equity among Chemicals companies is 5.73, based on 1,569 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 Fu Chemical Co's current Return-on-Tangible-Equity of 10.30% is 79.8% 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 Fu Chemical Co and its competitors. For the Chemicals industry, the median Return-on-Tangible-Equity is 5.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fu Chemical Co's current Return-on-Tangible-Equity is 10.30%, which is near median its own 10-year median of 11.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fu Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, San Fu Chemical Co (TPE:4755) is currently considered Fairly Valued. The stock's GF Value™ is NT$127.55, compared to a current price of NT$137.50 — trading 7.8% above its estimated fair value. The current Return-on-Tangible-Equity is 10.30%, which is near median its 10-year median of 11.14 and 79.8% above the Chemicals industry median of 5.73. San Fu Chemical Co's overall GF Score™ is 85/100 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 San Fu Chemical Co (TPE:4755), the current Return-on-Tangible-Equity is 10.30% 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 Fu Chemical Co (TPE:4755) Overvalued in 2026?

Based on GuruFocus' analysis, San Fu Chemical Co stock appears to be overvalued. The current stock price of NT$137.50 is trading 7.8% above its estimated GF Value™ of NT$127.55. GuruFocus considers San Fu Chemical Co to be Fairly Valued.

Key valuation signals for TPE:4755:

  • Return-on-Tangible-Equity: 10.30% (near median its 10-year median of 11.14)
  • GF Value™: NT$127.55 vs. price of NT$137.50 (7.8% above fair value)
  • GF Score™: 85/100 with 6 warning signs
  • Industry Position: 79.8% above the Chemicals median (#630 of 1569)

No single metric tells the full story. See the TPE:4755 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San Fu Chemical Co Business Description

Address Zhongshan North Road, 5th Floor, No. 21, Zhongshan District, Taipei, TWN, 10405
San Fu Chemical Co Ltd is engaged in investing in the manufacture and sales of various chemical products. The company's products and services are: Precision chemicals, Basic chemicals, Food ingredients and additives, Grinding fluid outsourcing, Developer waste liquid recycling, and Commissioned inspection. It operates in two segments: Department of fine and high fine chemicals: Mainly engaged in the manufacturing, processing, and trading of chemical cleaning and etching agents; Department of basic chemicals: Mainly engaged in the manufacturing, processing, and trading of food additives. The majority of the revenue is derived from the Department of fine and high fine chemicals segment.
85GF Score

Get the complete analysis for TPE:4755

Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$137.50
Price
NT$127.55
GF Value