China Petrochemical Development (TPE:1314) ROE %: -0.67% (As of Dec. 2025)


TPE:1314 China Petrochemical Development Corp TPE:1314
58 GF Score
Price NT$7.97
GF Value NT$6.73
Valuation Modestly Overvalued
! 4 Warning Signs
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What is China Petrochemical Development ROE %?

China Petrochemical Development TPE:1314 -0.87% 58 ROE % is -0.67% as of Dec. 2025. GuruFocus rates TPE:1314 with a GF Score™ of 58/100 and a GF Value™ of NT$6.73 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 1,586 Chemicals companies, China Petrochemical Development ranks worse than 80.14% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. China Petrochemical Development's annualized net income for the quarter that ended in Dec. 2025 was NT$-508 Mil. China Petrochemical Development's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was NT$76,112 Mil. Therefore, China Petrochemical Development's annualized ROE % for the quarter that ended in Dec. 2025 was -0.67%.

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

TPE:1314' s ROE % Range Over the Past 10 Years
Min: -3.83   Med: 0.65   Max: 10.77
Current: -3.83

During the past 13 years, China Petrochemical Development's highest ROE % was 10.77%. The lowest was -3.83%. And the median was 0.65%.

TPE:1314's ROE % is ranked worse than
80.14% of 1586 companies
in the Chemicals industry
Industry Median: 5.185 vs TPE:1314: -3.83

China Petrochemical Development  (TPE:1314) 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
=-507.576/76111.815
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-507.576 / 13463.156)*(13463.156 / 129693.4025)*(129693.4025 / 76111.815)
=Net Margin %*Asset Turnover*Equity Multiplier
=-3.77 %*0.1038*1.704
=ROA %*Equity Multiplier
=-0.39 %*1.704
=-0.67 %

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
=-507.576/76111.815
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-507.576 / 557.356) * (557.356 / -4524.752) * (-4524.752 / 13463.156) * (13463.156 / 129693.4025) * (129693.4025 / 76111.815)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= -0.9107 * -0.1232 * -33.61 % * 0.1038 * 1.704
=-0.67 %

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 Petrochemical Development ROE % Related Terms


China Petrochemical Development ROE % Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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 Petrochemical Development ROE % Chart

China Petrochemical Development 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 4.62 0.29 -1.34 0.31 -3.81

China Petrochemical Development 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 1.83 -1.55 -8.35 -4.74 -0.67

TPE:1314 vs LIN, SHW, ECL: ROE % Comparison

For the Specialty Chemicals subindustry, China Petrochemical Development'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 Petrochemical Development ROE % vs Chemicals Industry

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

* The bar in red indicates where China Petrochemical Development's ROE % falls into.


TPE:1314
58GF Score
China Petrochemical Development Corp TPE:1314
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Petrochemical Development ROE % Calculation

China Petrochemical Development'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 )
=-2966.375/( (79494.691+76264.997)/ 2 )
=-2966.375/77879.844
=-3.81 %

China Petrochemical Development'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 )
=-507.576/( (75958.633+76264.997)/ 2 )
=-507.576/76111.815
=-0.67 %

* 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 -0.67% mean?
China Petrochemical Development (TPE:1314) has a ROE % of -0.67% 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 Petrochemical Development and its competitors. According to the industry distribution chart, China Petrochemical Development ranks #1271 out of 1586 companies in the Chemicals industry, placing it in the top 80.1%.
Is China Petrochemical Development's ROE % too high?
China Petrochemical Development's current ROE % is -0.67%. Based on the distribution chart, China Petrochemical Development ranks #1271 out of 1586 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China Petrochemical Development has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's ROE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Petrochemical Development ranks #1271 out of 1586 companies for ROE %. This places China Petrochemical Development in the lower half of its industry. The industry median ROE % is 5.19. 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 5.19, based on 1,586 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 Petrochemical Development and its competitors. For the Chemicals industry, the median ROE % is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Petrochemical Development's current ROE % is -0.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.73, compared to a current price of NT$7.97 — trading 18.4% above its estimated fair value. The current ROE % is -0.67%. China Petrochemical Development's overall GF Score™ is 58/100 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 China Petrochemical Development (TPE:1314), the current ROE % is -0.67% 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 Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$7.97 is trading 18.4% above its estimated GF Value™ of NT$6.73. GuruFocus considers China Petrochemical Development to be Modestly Overvalued.

Key valuation signals for TPE:1314:

  • ROE %: -0.67%
  • GF Value™: NT$6.73 vs. price of NT$7.97 (18.4% above fair value)
  • GF Score™: 58/100 with 4 warning signs

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
58GF Score

Get the complete analysis for TPE:1314

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

NT$7.97
Price
NT$6.73
GF Value