C Sun Manufacturing (TPE:2467) 3-Year ROIIC % : -6.49% (As of Dec. 2024)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$613.00
GF Value NT$235.99
Valuation Significantly Overvalued
! 9 Warning Signs
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What is C Sun Manufacturing 3-Year ROIIC %?

C Sun Manufacturing TPE:2467 -6.41% 70 3-Year ROIIC % is -6.49 as of Dec. 2024. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$235.99 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 2,936 Industrial Products companies, C Sun Manufacturing ranks worse than 66.45% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. C Sun Manufacturing's 3-Year ROIIC % for the quarter that ended in Dec. 2024 was -6.49%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for C Sun Manufacturing's 3-Year ROIIC % or its related term are showing as below:

TPE:2467's 3-Year ROIIC % is ranked worse than
66.45% of 2936 companies
in the Industrial Products industry
Industry Median: 3.395 vs TPE:2467: -6.49

C Sun Manufacturing  (TPE:2467) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


C Sun Manufacturing 3-Year ROIIC % Related Terms


C Sun Manufacturing 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing's 3-Year ROIIC % 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 3-Year ROIIC % Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.96 23.91 49.14 -10.13 -6.49

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
3-Year ROIIC % 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 0.00 -6.49 0.00 0.00 0.00

TPE:2467 vs GEV, ETN, PH: 3-Year ROIIC % Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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.


C Sun Manufacturing 3-Year ROIIC % vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's 3-Year ROIIC % falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 3-Year ROIIC % Calculation

C Sun Manufacturing's 3-Year ROIIC % for the quarter that ended in Dec. 2024 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 493.5898616 (Dec. 2024) - 602.059546 (Dec. 2021) )/( 5795.492 (Dec. 2024) - 4123.229 (Dec. 2021) )
=-108.4696844/1672.263
=-6.49%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of -6.49 mean?
C Sun Manufacturing (TPE:2467) has a 3-Year ROIIC % of -6.49 as of Dec. 2024. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on C Sun Manufacturing and its competitors. According to the industry distribution chart, C Sun Manufacturing ranks #1951 out of 2936 companies in the Industrial Products industry, placing it in the top 66.5%.
Is C Sun Manufacturing's 3-Year ROIIC % too high?
C Sun Manufacturing's current 3-Year ROIIC % is -6.49. Based on the distribution chart, C Sun Manufacturing ranks #1951 out of 2936 companies in the Industrial Products industry, which is below the industry midpoint. 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 3-Year ROIIC % compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #1951 out of 2936 companies for 3-Year ROIIC %. This places C Sun Manufacturing in the lower half of its industry. The industry median 3-Year ROIIC % is 3.40. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year ROIIC % for an Industrial Products company?
The median 3-Year ROIIC % among Industrial Products companies is 3.40, based on 2,936 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on C Sun Manufacturing and its competitors. For the Industrial Products industry, the median 3-Year ROIIC % is 3.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current 3-Year ROIIC % is -6.49. 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$235.99, compared to a current price of NT$613.00 — trading 159.8% above its estimated fair value. The current 3-Year ROIIC % is -6.49. C Sun Manufacturing's overall GF Score™ is 70/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current 3-Year ROIIC % is -6.49 as of Dec. 2024. 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$613.00 is trading 159.8% above its estimated GF Value™ of NT$235.99. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • 3-Year ROIIC %: -6.49
  • GF Value™: NT$235.99 vs. price of NT$613.00 (159.8% above fair value)
  • GF Score™: 70/100 with 9 warning signs

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

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

Get the complete analysis for TPE:2467

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

NT$613.00
Price
NT$235.99
GF Value