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ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. China General Plastics's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$-567 Mil.
China General Plastics's average Total Assets over the quarter that ended in Dec. 2025 was NT$17,284 Mil. Therefore, China General Plastics's annualized ROA % for the quarter that ended in Dec. 2025 was -3.28%.
The historical rank and industry rank for China General Plastics's ROA % or its related term are showing as below:
TPE:1305'
s ROA % Range Over the Past 10 Years
Min: -5.24 Med: 7.4 Max: 15.99
Current: -5.24
During the past 13 years, China General Plastics's highest ROA % was 15.99%. The lowest was -5.24%. And the median was 7.40%.
TPE:1305's ROA % is ranked worse than 86.28% of 1611
companies
in the Chemicals industry
Industry Median: 2.92
vs TPE:1305: -5.24
China General Plastics (TPE:1305) ROA % Explanation
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue 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.
Be Aware
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % 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 ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
* 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.
For the Specialty Chemicals subindustry, China General Plastics's ROA %, along with its competitors' market caps and ROA % 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 General Plastics ROA % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, China General Plastics's ROA % distribution charts can be found below:
* The bar in red indicates where China General Plastics's ROA % 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 ROA %, the net income of the last fiscal year and the average total assets 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.
ROA % is displayed in the 30-year financial page.
China General Plastics (TPE:1305) has a ROA % of -3.28% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on China General Plastics and its competitors. According to the industry distribution chart, China General Plastics ranks #1390 out of 1611 companies in the Chemicals industry, placing it in the top 86.3%.
Is China General Plastics' ROA % too high?
China General Plastics' current ROA % is -3.28%. Based on the distribution chart, China General Plastics ranks #1390 out of 1611 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' ROA % compare to LIN and SHW?
According to the Chemicals industry distribution chart, China General Plastics ranks #1390 out of 1611 companies for ROA %. This places China General Plastics in the lower half of its industry. The industry median ROA % is 2.92. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for a Chemicals company?
The median ROA % among Chemicals companies is 2.92, based on 1,611 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on China General Plastics and its competitors. For the Chemicals industry, the median ROA % is 2.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China General Plastics's current ROA % is -3.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.93, compared to a current price of NT$12.95 — trading 7% below its estimated fair value. The current ROA % is -3.28%. China General Plastics' overall GF Score™ is 57/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For China General Plastics (TPE:1305), the current ROA % is -3.28% 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 General Plastics (TPE:1305) Overvalued in 2026?
Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued.
The current stock price of NT$12.95 is trading 7% below its estimated GF Value™ of NT$13.93.
GuruFocus considers China General Plastics to be Fairly Valued.
Key valuation signals for TPE:1305:
ROA %: -3.28%
GF Value™: NT$13.93 vs. price of NT$12.95 (7% below fair value)
No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
57GF Score
Get the complete analysis for TPE:1305
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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