C Sun Manufacturing (TPE:2467) ROCE %: 15.30% (As of Sep. 2025)

What is C Sun Manufacturing ROCE %?

C Sun Manufacturing TPE:2467 -4.27% 70 ROCE % is 15.30% as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 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. C Sun Manufacturing's annualized ROCE % for the quarter that ended in Sep. 2025 was 15.30%.

C Sun Manufacturing (TPE:2467) 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.

C Sun Manufacturing ROCE % Related Terms

C Sun Manufacturing ROCE % Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing ROCE % Chart

C Sun Manufacturing Annual Data

Trend

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

ROCE %

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17.72

23.25

22.34

12.69

16.27

C Sun Manufacturing Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25
ROCE %	Get a 7-Day Free Trial															13.17	17.56	13.73	15.83	15.30

70GF Score

C Sun Manufacturing Ltd TPE:2467

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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C Sun Manufacturing ROCE % Calculation

C Sun Manufacturing's annualized ROCE % for the fiscal year that ended in Dec. 2024 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Dec. 2024 )		(A: Dec. 2023 )		(A: Dec. 2024 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Dec. 2024 )		(A: Dec. 2023 )		(A: Dec. 2024 )
	=	1031.772	/	( ( (8004.228 - 2950.489)	+	(10772.494 - 3145.172) )	/ 2 )
	=	1031.772	/	( (5053.739	+	7627.322)	/ 2 )
	=	1031.772	/	6340.5305
	=	16.27 %

C Sun Manufacturing's ROCE % of for the quarter that ended in Sep. 2025 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Sep. 2025 )		(Q: Jun. 2025 )		(Q: Sep. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Sep. 2025 )		(Q: Jun. 2025 )		(Q: Sep. 2025 )
	=	1220.748	/	( ( (11372.473 - 4223.302)	+	(13201.393 - 4395.077) )	/ 2 )
	=	1220.748	/	( ( 7149.171	+	8806.316 )	/ 2 )
	=	1220.748	/	7977.7435
	=	15.30 %

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

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 15.30% mean?

C Sun Manufacturing (TPE:2467) has a ROCE % of 15.30% as of Sep. 2025.

Is C Sun Manufacturing's ROCE % too high?

C Sun Manufacturing's current ROCE % is 15.30%. The Industrial Products industry median ROCE % is 7.08. C Sun Manufacturing's value of 15.30% is 116.1% above this industry median. 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 ROCE % compare to GEV and ETN?

C Sun Manufacturing's ROCE % of 15.30% can be compared against companies in the Industrial Products industry. The industry median ROCE % is 7.08. C Sun Manufacturing's value of 15.30% is 116.1% 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 an Industrial Products company?

The median ROCE % among Industrial Products companies is 7.08, based on 3,026 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. C Sun Manufacturing's current ROCE % of 15.30% is 116.1% 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 Industrial Products industry, the median ROCE % is 7.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current ROCE % is 15.30%. 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$232.66, compared to a current price of NT$560.00 — trading 140.7% above its estimated fair value. The current ROCE % is 15.30% and 116.1% above the Industrial Products industry median of 7.08. 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 ROCE % calculated?

ROCE % is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current ROCE % is 15.30% 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$560.00 is trading 140.7% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

ROCE %: 15.30%
GF Value™: NT$232.66 vs. price of NT$560.00 (140.7% above fair value)
GF Score™: 70/100 with 8 warning signs
Industry Position: 116.1% above the Industrial Products median

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 Business Description

Industry Industrials Industrial Products

Comparable Companies TPE:1513 ROCO:7828 TPE:3167 ROCO:6187 TPE:6831 TPE:4583 TPE:8996 TPE:2421 TPE:7795 TPE:2464 GEV XTER:SIE XPAR:SU ETN XTER:ENR PH CMI OSTO:ATCO A EMR ITW

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN

Website https://www.csun.com.tw

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

NT$560.00

Price

NT$232.66

GF Value

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