China General Plastics (TPE:1305) ROE %: -7.28% (As of Dec. 2025)

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TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.95
GF Value NT$13.93
Valuation Fairly Valued
! 6 Warning Signs
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What is China General Plastics ROE %?

China General Plastics TPE:1305 +1.17% 57 ROE % is -7.28% as of Dec. 2025. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$13.93 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,583 Chemicals companies, China General Plastics ranks worse than 87.43% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. China General Plastics's annualized net income for the quarter that ended in Dec. 2025 was NT$-567 Mil. China General Plastics's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$7,782 Mil. Therefore, China General Plastics's annualized ROE % for the quarter that ended in Dec. 2025 was -7.28%.

The historical rank and industry rank for China General Plastics's ROE % or its related term are showing as below:

TPE:1305' s ROE % Range Over the Past 10 Years
Min: -11.29   Med: 11.75   Max: 23.66
Current: -11.29

During the past 13 years, China General Plastics's highest ROE % was 23.66%. The lowest was -11.29%. And the median was 11.75%.

TPE:1305's ROE % is ranked worse than
87.43% of 1583 companies
in the Chemicals industry
Industry Median: 5.24 vs TPE:1305: -11.29

China General Plastics  (TPE:1305) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=-566.58/7781.782
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-566.58 / 7342.216)*(7342.216 / 17284.336)*(17284.336 / 7781.782)
=Net Margin %*Asset Turnover*Equity Multiplier
=-7.72 %*0.4248*2.2211
=ROA %*Equity Multiplier
=-3.28 %*2.2211
=-7.28 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=-566.58/7781.782
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-566.58 / -627.608) * (-627.608 / -754.564) * (-754.564 / 7342.216) * (7342.216 / 17284.336) * (17284.336 / 7781.782)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.9028 * 0.8317 * -10.28 % * 0.4248 * 2.2211
=-7.28 %

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. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.


China General Plastics ROE % Related Terms


China General Plastics ROE % Historical Data

* Premium members only.

The historical data trend for China General Plastics's ROE % 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.

China General Plastics ROE % Chart

China General Plastics Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 23.66 -3.59 3.59 -7.75 -11.16

China General Plastics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROE % 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 -16.26 -12.48 -19.79 -5.25 -7.28

TPE:1305 vs LIN, SHW, ECL: ROE % Comparison

For the Specialty Chemicals subindustry, China General Plastics's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's ROE % distribution charts can be found below:

* The bar in red indicates where China General Plastics's ROE % falls into.


TPE:1305
57GF Score
China General Plastics Corp TPE:1305
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics ROE % Calculation

China General Plastics's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=-918.98/( (8739.582+7725.931)/ 2 )
=-918.98/8232.7565
=-11.16 %

China General Plastics's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=-566.58/( (7837.633+7725.931)/ 2 )
=-566.58/7781.782
=-7.28 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder 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. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of -7.28% mean?
China General Plastics (TPE:1305) has a ROE % of -7.28% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on China General Plastics and its competitors. According to the industry distribution chart, China General Plastics ranks #1384 out of 1583 companies in the Chemicals industry, placing it in the top 87.4%.
Is China General Plastics' ROE % too high?
China General Plastics' current ROE % is -7.28%. Based on the distribution chart, China General Plastics ranks #1384 out of 1583 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' ROE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, China General Plastics ranks #1384 out of 1583 companies for ROE %. This places China General Plastics in the lower half of its industry. The industry median ROE % is 5.24. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Chemicals company?
The median ROE % among Chemicals companies is 5.24, based on 1,583 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on China General Plastics and its competitors. For the Chemicals industry, the median ROE % is 5.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China General Plastics's current ROE % is -7.28%. 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 ROE % is -7.28%. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For China General Plastics (TPE:1305), the current ROE % is -7.28% 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:

  • ROE %: -7.28%
  • GF Value™: NT$13.93 vs. price of NT$12.95 (7% below fair value)
  • GF Score™: 57/100 with 6 warning signs

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 Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
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

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

NT$12.95
Price
NT$13.93
GF Value