San Fang Chemical Industry Co (TPE:1307) ROCE %: 14.58% (As of Dec. 2025)


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$34.35
GF Value NT$32.69
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co ROCE %?

San Fang Chemical Industry Co TPE:1307 -2.41% 87 ROCE % is 14.58% as of Dec. 2025. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.69 (Fairly Valued). The stock has 4 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. San Fang Chemical Industry Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 14.58%.

San Fang Chemical Industry Co  (TPE:1307) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

San Fang Chemical Industry Co ROCE % Related Terms

San Fang Chemical Industry Co ROCE % Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's ROCE % 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 Fang Chemical Industry Co ROCE % Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.71 5.73 9.44 15.47 11.97

San Fang Chemical Industry Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROCE % 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 15.41 17.29 -0.33 18.88 14.58
TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry Co ROCE % Calculation

San Fang Chemical Industry Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=1571.629/( ( (17367.222 - 3969.143) + (17414.21 - 4541.88) )/ 2 )
=1571.629/( (13398.079+12872.33)/ 2 )
=1571.629/13135.2045
=11.97 %

San Fang Chemical Industry Co's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=1833.468/( ( (16982.426 - 4712.311) + (17414.21 - 4541.88) )/ 2 )
=1833.468/( ( 12270.115 + 12872.33 )/ 2 )
=1833.468/12571.2225
=14.58 %

(1) Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT 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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 14.58% mean?
San Fang Chemical Industry Co (TPE:1307) has a ROCE % of 14.58% as of Dec. 2025.
Is San Fang Chemical Industry Co's ROCE % too high?
San Fang Chemical Industry Co's current ROCE % is 14.58%. The Manufacturing - Apparel & Accessories industry median ROCE % is 6.14. San Fang Chemical Industry Co's value of 14.58% is 137.5% above this industry median. Overall, San Fang Chemical Industry Co has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's ROCE % compare to competitors?
San Fang Chemical Industry Co's ROCE % of 14.58% can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median ROCE % is 6.14. San Fang Chemical Industry Co's value of 14.58% is 137.5% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Manufacturing - Apparel & Accessories company?
The median ROCE % among Manufacturing - Apparel & Accessories companies is 6.14, based on 1,040 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fang Chemical Industry Co's current ROCE % of 14.58% is 137.5% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Manufacturing - Apparel & Accessories industry, the median ROCE % is 6.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current ROCE % is 14.58%. 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$32.69, compared to a current price of NT$34.35 — trading 5.1% above its estimated fair value. The current ROCE % is 14.58% and 137.5% above the Manufacturing - Apparel & Accessories industry median of 6.14. San Fang Chemical Industry Co's overall GF Score™ is 87/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current ROCE % is 14.58% 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 overvalued. The current stock price of NT$34.35 is trading 5.1% above its estimated GF Value™ of NT$32.69. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • ROCE %: 14.58%
  • GF Value™: NT$32.69 vs. price of NT$34.35 (5.1% above fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 137.5% above the Manufacturing - Apparel & Accessories median

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

Address No. 120, Dihua Street, Sanmin District, Kaoshiung, TWN
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.
87GF Score

Get the complete analysis for TPE:1307

ROCE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$34.35
Price
NT$32.69
GF Value