San Fang Chemical Industry CoTPE:1307 -2.41%87 ROE % is 13.68% as of Dec. 2025, which is 88% above its 10-year median of 7.28. 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. Among 1,024 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks better than 77.64% on this metric.
San Fang Chemical Industry Co (TPE:1307) 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:
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.
San Fang Chemical Industry Co ROE % Related Terms
San Fang Chemical Industry Co ROE % Historical 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.
San Fang Chemical Industry Co ROE % Competitor Comparison
For the Textile Manufacturing subindustry, San Fang Chemical Industry Co'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.
San Fang Chemical Industry Co ROE % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's ROE % distribution charts can be found below:
* The bar in red indicates where San Fang Chemical Industry Co's ROE % 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 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.
San Fang Chemical Industry Co (TPE:1307) has a ROE % of 13.68% 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 San Fang Chemical Industry Co and its competitors. This is 88% above median its historical median of 7.28. Over the past decade, San Fang Chemical Industry Co's ROE % has ranged from 1.49 to 15.38. According to the industry distribution chart, San Fang Chemical Industry Co ranks #229 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 22.4%.
Is San Fang Chemical Industry Co's ROE % too high?
San Fang Chemical Industry Co's current ROE % of 13.68% is 88% above median its 10-year median of 7.28. Over the past 10 years, this metric has ranged from a low of 1.49 to a high of 15.38. The Manufacturing - Apparel & Accessories industry median ROE % is 4.14. San Fang Chemical Industry Co's value of 13.68% is 230.8% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #229 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. 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 ROE % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #229 out of 1024 companies for ROE %. This places San Fang Chemical Industry Co in the top 22% of its industry — outperforming the majority of peers. The industry median ROE % is 4.14. San Fang Chemical Industry Co's value of 13.68% is 230.8% above this benchmark. Historically, San Fang Chemical Industry Co's own ROE % has ranged from 1.49 to 15.38 over the past decade. While the company's 10-year median is 7.28 vs. the industry median of 4.14, San Fang Chemical Industry 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 ROE % for a Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.14, based on 1,024 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. San Fang Chemical Industry Co's current ROE % of 13.68% is 230.8% 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 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 San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current ROE % is 13.68%, which is 88% above median its own 10-year median of 7.28. 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 ROE % is 13.68%, which is 88% above median its 10-year median of 7.28 and 230.8% above the Manufacturing - Apparel & Accessories industry median of 4.14. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current ROE % is 13.68% 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:
ROE %: 13.68% (88% above median its 10-year median of 7.28)
GF Value™: NT$32.69 vs. price of NT$34.35 (5.1% above fair value)
Industry Position: 230.8% above the Manufacturing - Apparel & Accessories median (#229 of 1024)
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
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
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