San Fang Chemical Industry Co (TPE:1307) Asset Turnover: 0.15 (As of Dec. 2025)


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$34.30
GF Value NT$32.73
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co Asset Turnover?

San Fang Chemical Industry Co TPE:1307 87 Asset Turnover is 0.15 as of Dec. 2025. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.73 (Fairly Valued). The stock has 4 warning signs investors should review.

Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. San Fang Chemical Industry Co's Revenue for the three months ended in Dec. 2025 was NT$2,563 Mil. San Fang Chemical Industry Co's Total Assets for the quarter that ended in Dec. 2025 was NT$17,198 Mil. Therefore, San Fang Chemical Industry Co's Asset Turnover for the quarter that ended in Dec. 2025 was 0.15.

Asset Turnover is linked to ROE % through Du Pont Formula. San Fang Chemical Industry Co's annualized ROE % for the quarter that ended in Dec. 2025 was 13.68%. It is also linked to ROA % through Du Pont Formula. San Fang Chemical Industry Co's annualized ROA % for the quarter that ended in Dec. 2025 was 7.76%.


San Fang Chemical Industry Co  (TPE:1307) Asset Turnover Explanation

Asset Turnover is linked to ROE % through Du Pont Formula.

San Fang Chemical Industry Co's annulized ROE % for the quarter that ended in Dec. 2025 is

ROE %**(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=1334.348/9756.2785
=(Net Income / Revenue)*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(1334.348 / 10253.436)*(10253.436 / 17198.318)*(17198.318/ 9756.2785)
=Net Margin %*Asset Turnover*Equity Multiplier
=13.01 %*0.5962*1.7628
=ROA %*Equity Multiplier
=7.76 %*1.7628
=13.68 %

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.

* 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.

** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.

It is also linked to ROA % through Du Pont Formula:

San Fang Chemical Industry Co's annulized ROA % for the quarter that ended in Dec. 2025 is

ROA %(Q: Dec. 2025 )
=Net Income/Total Assets
=1334.348/17198.318
=(Net Income / Revenue)*(Revenue / Total Assets)
=(1334.348 / 10253.436)*(10253.436 / 17198.318)
=Net Margin %*Asset Turnover
=13.01 %*0.5962
=7.76 %

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.

* 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

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.


San Fang Chemical Industry Co Asset Turnover Related Terms


San Fang Chemical Industry Co Asset Turnover Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's Asset Turnover 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.

San Fang Chemical Industry Co Asset Turnover Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Asset Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.56 0.71 0.65 0.65 0.62

San Fang Chemical Industry Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Asset Turnover 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 0.15 0.17 0.15 0.17 0.15

San Fang Chemical Industry Co Asset Turnover Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry Co's Asset Turnover, along with its competitors' market caps and Asset Turnover 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 Asset Turnover vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Asset Turnover distribution charts can be found below:

* The bar in red indicates where San Fang Chemical Industry Co's Asset Turnover falls into.


TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Asset Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry Co Asset Turnover Calculation

Asset Turnover measures how quickly a company turns over its asset through sales.

San Fang Chemical Industry Co's Asset Turnover for the fiscal year that ended in Dec. 2025 is calculated as

Asset Turnover
=Revenue/Average Total Assets
=Revenue (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=10814.943/( (17367.222+17414.21)/ 2 )
=10814.943/17390.716
=0.62

San Fang Chemical Industry Co's Asset Turnover for the quarter that ended in Dec. 2025 is calculated as

Asset Turnover
=Revenue/Average Total Assets
=Revenue (Q: Dec. 2025 )/( (Total Assets (Q: Sep. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=2563.359/( (16982.426+17414.21)/ 2 )
=2563.359/17198.318
=0.15

* 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.

Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.

Frequently Asked Questions Learn more about Asset Turnover →
What does a Asset Turnover of 0.15 mean?
San Fang Chemical Industry Co (TPE:1307) has a Asset Turnover of 0.15 as of Dec. 2025. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on San Fang Chemical Industry Co and its competitors.
Is San Fang Chemical Industry Co's Asset Turnover too high?
San Fang Chemical Industry Co's current Asset Turnover is 0.15. 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 Asset Turnover compare to competitors?
San Fang Chemical Industry Co's Asset Turnover of 0.15 can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Asset Turnover for a Manufacturing - Apparel & Accessories company?
A good Asset Turnover depends on the Manufacturing - Apparel & Accessories industry context. However, Asset Turnover 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 Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on San Fang Chemical Industry Co and its competitors. San Fang Chemical Industry Co's current Asset Turnover is 0.15. 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$32.73, compared to a current price of NT$34.30 — trading 4.8% above its estimated fair value. The current Asset Turnover is 0.15. 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 Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Asset Turnover is 0.15 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$34.30 is trading 4.8% above its estimated GF Value™ of NT$32.73. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Asset Turnover: 0.15
  • GF Value™: NT$32.73 vs. price of NT$34.30 (4.8% above fair value)
  • GF Score™: 87/100 with 4 warning signs

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

Address No. 120, Dihua Street, Sanmin District, Kaoshiung, TWN
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

Get the complete analysis for TPE:1307

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

NT$34.30
Price
NT$32.73
GF Value