C Sun Manufacturing (TPE:2467) Selling, General, & Admin. Expense: NT$1,112 Mil (TTM As of Sep. 2025)

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Director of Data and Quant Analytics at GuruFocus
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TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$558.00
GF Value NT$242.11
Valuation Significantly Overvalued
! 4 Warning Signs
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What is C Sun Manufacturing Selling, General, & Admin. Expense?

C Sun Manufacturing TPE:2467 -10.00% 70 Selling, General, & Admin. Expense is NT$1,112 Mil as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$242.11 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. C Sun Manufacturing's selling, general, & admin. expense for the three months ended in Sep. 2025 was NT$345 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Sep. 2025 was NT$1,112 Mil.


C Sun Manufacturing  (TPE:2467) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


C Sun Manufacturing Selling, General, & Admin. Expense Related Terms


C Sun Manufacturing Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing's Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 666.32 883.13 841.16 761.79 981.89

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
Selling, General, & Admin. Expense 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 283.27 254.62 273.19 239.50 345.17

TPE:2467 vs GEV, ETN, PH: Selling, General, & Admin. Expense Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Selling, General, & Admin. Expense falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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C Sun Manufacturing Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Sep. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$1,112 Mil.

* 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.

What does a Selling, General, & Admin. Expense of NT$1,112 Mil mean?
C Sun Manufacturing (TPE:2467) has a Selling, General, & Admin. Expense of NT$1,112 Mil as of Sep. 2025. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Selling, General, & Admin. Expense too high?
C Sun Manufacturing's current Selling, General, & Admin. Expense is NT$1,112 Mil. 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 Selling, General, & Admin. Expense compare to GEV and ETN?
C Sun Manufacturing's Selling, General, & Admin. Expense of NT$1,112 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for an Industrial Products company?
A good Selling, General, & Admin. Expense depends on the Industrial Products industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on C Sun Manufacturing and its competitors. C Sun Manufacturing's current Selling, General, & Admin. Expense is NT$1,112 Mil. 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$242.11, compared to a current price of NT$558.00 — trading 130.5% above its estimated fair value. The current Selling, General, & Admin. Expense is NT$1,112 Mil. C Sun Manufacturing's overall GF Score™ is 70/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For C Sun Manufacturing (TPE:2467), the current Selling, General, & Admin. Expense is NT$1,112 Mil 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$558.00 is trading 130.5% above its estimated GF Value™ of NT$242.11. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Selling, General, & Admin. Expense: NT$1,112 Mil
  • GF Value™: NT$242.11 vs. price of NT$558.00 (130.5% above fair value)
  • GF Score™: 70/100 with 4 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

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$558.00
Price
NT$242.11
GF Value