San Fang Chemical Industry Co., Ltd. AI Stock Analysis
San Fang Chemical Industry Co., Ltd. (1307) AI Stock Analysis
San Fang Chemical Industry Co., Ltd.
(TWSE:1307)
San Fang Chemical scores in the mid-range. The foundation is financially sound — a multi-year gross margin recovery, moderate leverage, strong equity cushion and self-funded capital investment — but the latest year shows flat revenue, a 23% drop in net income and a sharp contraction in operating and free cash flow. Valuation is the main offsetting strength, with a single-digit P/E near 8.7, a 7.4% dividend yield and low volatility (beta 0.49). Technicals are the principal drag, as the price sits below all major moving averages with a negative MACD, though oversold RSI and Stochastic readings suggest downside may be partly priced in. Investors should look for evidence that the recent profit and cash-flow softness is cyclical rather than structural.
San Fang Chemical Industry Co., Ltd. (1307) vs. SPDR S&P 500 ETF (SPY)
- Market Cap
- TWD 11.40B
- Dividend Yield
- 7.76%
- Average Volume (3M)
- 569.65K
- Price to Earnings (P/E)
- 8.5
- Beta (1Y)
- 0.49
- Revenue Growth
- 4.29%
- EPS Growth
- -2.73%
- Country
- TW
- Employees
- 5,309
- Sector
- General
- Sector Strength
- 55
- Industry
- Manufacturing - Textiles
San Fang Chemical Industry Co., Ltd. Business Overview & Revenue Model
Company Description
San Fang Chemical Industry Co., Ltd. manufactures and sells artificial leather, synthetic resin, and other materials in Taiwan, China, Hong Kong, Southeast Asia, and internationally. The company provides polyurethane synthetic leathers; full grain an...
San Fang Chemical Industry Co., Ltd. Financial Statement Overview
Summary
A solid but decelerating profile. Gross margin has expanded for three straight years to 31.6%, and the balance sheet is conservative with debt-to-equity down to 0.43 and equity funding roughly 58% of assets. However, the latest year marks an inflection: revenue has stalled near NT$10.8 billion, net income fell about 23% to NT$1.13 billion, ROE eased to 11.2% from 14.4%, and operating cash flow (-35%) and free cash flow (roughly halved to NT$712 million) contracted sharply amid heavy capex. Earnings remain cash-backed (operating cash flow at ~1.3x net income), but weakening cash conversion is the key watch item.
Income Statement
68PositiveBalance Sheet
72PositiveCash Flow
63Positive| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 11.07B | 10.81B | 10.78B | 10.09B | 10.76B | 8.38B |
| Gross Profit | 3.44B | 3.42B | 3.30B | 2.53B | 1.73B | 1.47B |
| EBITDA | 2.22B | 2.04B | 2.51B | 1.73B | 1.38B | 950.26M |
| Net Income | 1.33B | 1.13B | 1.48B | 760.27M | 470.11M | 115.93M |
Balance Sheet | ||||||
| Total Assets | 18.69B | 17.41B | 17.37B | 15.63B | 15.40B | 14.74B |
| Cash, Cash Equivalents and Short-Term Investments | 5.50B | 5.61B | 6.00B | 5.99B | 5.26B | 4.32B |
| Total Debt | 4.47B | 4.31B | 3.92B | 3.99B | 4.40B | 4.58B |
| Total Liabilities | 8.73B | 7.34B | 7.07B | 6.69B | 6.92B | 7.09B |
| Stockholders Equity | 9.96B | 10.07B | 10.29B | 8.94B | 8.48B | 7.65B |
Cash Flow | ||||||
| Free Cash Flow | -6.86M | 711.90M | 1.39B | 1.48B | 1.02B | -765.13M |
| Operating Cash Flow | 840.76M | 1.53B | 2.34B | 2.15B | 1.58B | -485.11M |
| Investing Cash Flow | -832.44M | -833.80M | -3.01B | -1.46B | -426.19M | -631.57M |
| Financing Cash Flow | -533.82M | -682.97M | -671.99M | -738.44M | -389.19M | -316.41M |
San Fang Chemical Industry Co., Ltd. Peers Comparison
Overall Rating
TW:172672Outperform- TW:130765Neutral
TW:210864Neutral
TW:130446Neutral
TW:171842Neutral
TW:472242Neutral
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| TW:1726 | 72Outperform | TWD 12.34B | 12.46 | ― | 4.87% | 1.61% | 6.16% |
| TW:1307 | 65Neutral | TWD 11.38B | 8.46 | ― | 7.76% | 4.29% | -2.73% |
| TW:2108 | 64Neutral | TWD 13.32B | 14.16 | ― | 3.72% | 12.61% | 105.71% |
| Sector * | 55Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
| TW:1304 | 46Neutral | TWD 12.12B | -6.20 | ― | 1.32% | -9.36% | 30.01% |
| TW:1718 | 42Neutral | TWD 12.37B | 16.17 | ― | ― | -11.78% | ― |
| TW:4722 | 42Neutral | TWD 14.73B | 46.70 | ― | 0.84% | 5.35% | 71.97% |
* General Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| TW:1307 | San Fang Chemical Industry Co., Ltd. | 28.35 | -3.47 | -10.89% | |
| TW:1304 | USI Corporation | 11.40 | 0.23 | 2.03% | |
| TW:1718 | China Man-Made Fiber Corporation | 9.54 | 2.58 | 37.07% | |
| TW:1726 | Yung Chi Paint & Varnish Mfg Co., Ltd. | 75.90 | 3.88 | 5.39% | |
| TW:2108 | NANTEX INDUSTRY CO LTD | 26.90 | 4.47 | 19.94% | |
| TW:4722 | Qualipoly Chemical Corp. | 141.00 | -30.34 | -17.71% |
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.
Date of analysis: Nov 09, 2026