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China General Plastics Corporation (1305) Fair Value & Analysis

Basic Materials · TW · Market cap 7.2B TWD

CG China General Plastics Corporation 1305 · TW
Price11.70 TWD
Fair Value2.84 TWD
Upside-75.7%
Quality28/100
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Weak Growth
Loss-making · -8.2% net margin
Moderate debt · negative free cash flow
0.79% dividend yield
Trails peers (2/10)
Narrow moat 12/100
Evidence: Low Range 2.62 TWD – 3.20 TWD Share as image

Fair value as of: Jul 21, 2026

From 3 valuation models · updated 20 days ago

Fair value updated Jul 21, 2026, revised from 1.42 TWD to 2.84 TWD (+100.0%) since Jun 25, 2026. Share price −8.6% over the past month.

Below-average quality, and screening another 76% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (3.20 TWD). The favourable scenario is already priced in.
  • Weak quality (28/100) and above fair value at the same time, the margin of safety is missing on both counts.
  • The large gap to fair value rests on thin data (low evidence): fewer applicable models and a shorter history. Read it with extra caution.
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Price vs Fair Value (5 years)

41.58 TWD 9.41 TWD Fair Value 2.84 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 21, 2026.

How to read this chart

60‑month range 9.41 TWD – 41.58 TWD · fair‑value band 2.62 TWD – 3.20 TWD · the 11.70 TWD price screens above the 2.84 TWD fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Jul 21, 2026.

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Analysis

China General Plastics Corporation (1305) currently trades at 11.70 TWD, while our model-based Fair Value estimate is 2.84 TWD, implying the stock looks roughly 75.7% overvalued today. The Quality Score stands at 28/100 (below-average quality), in the Basic Materials sector. Bear case: priced above our estimate, the market already discounts strong expectations. Bull case: above-average quality can justify a premium, the entry price still matters most (evidence: low).

Over the trailing twelve months, China General Plastics Corporation generated revenue of 9.4B TWD at a net margin of -8.2%. Revenue grew 8.6% year over year. It earns a return on equity of -9.7%. Net debt stands at 6.3B TWD. Fundamentals as of Jul 21, 2026

Our scenario range runs from 2.62 TWD (bear case) to 3.20 TWD (bull case); at 11.70 TWD, the current price sits above that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 42% below its 52-week high and 23% above its 52-week low, currently below its 200-day average. For context, the median of 10 Basic Materials peers we cover trades at -58% fair-value upside, at -76%, 1305 screens richer than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
Gordon GGM 1.31 TWD 1.42 TWD 1.60 TWD 70
DDM Multi-Stage 1.31 TWD 1.62 TWD 2.04 TWD 61
NCAV (Graham) 6.65 TWD 8.91 TWD 13.30 TWD 50
All 3 models by family
Dividend Discount
Gordon GGM 1.31 TWD 1.42 TWD 1.60 TWD 70
DDM Multi-Stage 1.31 TWD 1.62 TWD 2.04 TWD 61
Asset-Based
NCAV (Graham) 6.65 TWD 8.91 TWD 13.30 TWD 50

Widest divergence: Asset-Based (8.91 TWD) versus Dividend Discount (1.42 TWD). Highest evidence: Gordon GGM (70).

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Key figures & financial health

Revenue (TTM) 9.4B TWD
Revenue growth (YoY) +8.6%
Net margin -8.2%
Return on equity -9.7%
Free cash flow −2.3B TWD FY2025
Operating margin -6.6%
More key figures
EPS (TTM) -1.58 TWD
Dividend yield 0.8%
EPS growth (YoY) +13,357%
Net debt 6.3B TWD FY2025

Figures from reported company fundamentals · as of Jul 21, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 28/100

Of which business quality 28 · Market factors (momentum, volatility) 42

Profitability 7
Margins and returns on capital today
Quality Growth 9
Are margins and returns improving?
Cashflow 2
Earnings quality: real cash, not paper profit
Fin. Strength 32
Balance sheet, leverage, solvency risk
Investment 64
Disciplined investing over empire-building
Low Volatility 58
Calm price path (market factor)
Momentum 42
Price trend over the last 3–12 months (market factor)
52W Momentum 25
Distance to the 52-week high (market factor)
Net Issuance 81
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

About the company

China General Plastics Corporation, together with its subsidiaries, engages in the manufacture and marketing of petrochemical products in Asia, the United States, the Middle East, Europe, Africa, and Oceania. It operates through Vinyl Chloride Monomer (VCM) Products and Polyvinyl Chloride (PVC) Products segments.

Full company description

China General Plastics Corporation, together with its subsidiaries, engages in the manufacture and marketing of petrochemical products in Asia, the United States, the Middle East, Europe, Africa, and Oceania. It operates through Vinyl Chloride Monomer (VCM) Products and Polyvinyl Chloride (PVC) Products segments. The company offers PVC resins for use in various applications, including injection and blowing molding, hollow vacuum forming, rigid and shrinkable films, soft and semi-rigid products, rigid pipes, hoses, wire and cable insulation, high impact flexible products, high impact sheets, high voltage wires, and cable insulation; and construction products, such as PVC pipes and fittings, waterproofing membranes, anti-corrosion liners, PVC wall/partition boards, PVC panels, etc. It also provides flexible, printed, and laminated films and sheets, as well as furniture lamination films; synthetic and sponge leather products for use in shoes, furniture, marine, vehicles, sports equipment, and medical care applications, as well as stain resistance materials for furniture and car seat applications; and green materials that include VERDOR GREEN leather/film, and VERDA GREEN and POLYTEX GREEN leather. China General Plastics Corporation was incorporated in 1964 and is headquartered in Taipei, Taiwan.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

China General Plastics Corporation reported revenue of 9.2B TWD in FY2025 versus 20.2B TWD in FY2021, a compound −17.8%/yr. Reported net income was −919M TWD in FY2025.

Growth Quality 0/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
9.2B TWD
Latest YoY
−16.8%
Avg. growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−19.4%
Avg. growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−7.7%
Avg. growth/yr (25Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−0.1%
Revenue −17.8%/yr
FY21 20.2B TWD
FY22 17.6B TWD
FY23 13.7B TWD
FY24 11.1B TWD
FY25 9.2B TWD
Net income
FY21 2.5B TWD
FY22 −370M TWD
FY23 342M TWD
FY24 −710M TWD
FY25 −919M TWD

1305 screens 76% overvalued. Compare with Linde plc →

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Cite: Fair Value Calculator (2026). "China General Plastics Corporation Fair Value". https://www.fairvalue-calculator.com/stock/1305

Peer Group

Specialty Chemicals · 673 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 28 · Bottom 25%
Fair Value upside −76% · Bottom 25%
Return on assets -4% · Bottom 25%
Net margin (TTM) -8% · Bottom 25%
Operating margin (TTM) -7% · Bottom 25%
Revenue growth 9% · Above median
Dividend yield (TTM) 0.8% · Below median
Debt / equity 0.55× · Higher than 75% of peers

Valuation Multiples vs Specialty Chemicals median · lower = cheaper

P/S (TTM) 0.02× · Cheaper than 75% of peers

Snowflake

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUE 0 · sector 0
FUTURE 43 · sector 19
PAST 0 · sector 23
HEALTH 73 · sector 95
DIVIDEND 16 · sector 25

VALUE 0: the price sits above our fair-value range.

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Specialty Chemicals stocks, each showing price versus our Fair Value estimate (as of Jul 21, 2026).

Stock Price Fair Value vs Fair Value
Linde plc LIN $489.98 $222.03 -55%
Nan Ya Plastics Corporation 1303 181.50 TWD 255.83 TWD +41%
Wanhua Chemical Group 600309 ¥70.04 ¥68.03 -3%
Novozymes A/S NSISB kr 428.20 kr 179.66 -58%
Asian Paints Limited ASIANPAINT ₹2,689 ₹668.81 -75%
Solar Industries India Limited SOLARINDS ₹18,236 ₹2,793 -85%
Pidilite Industries Limited PIDILITIND ₹1,560 ₹351.84 -77%
PT Chandra Asri Pacific Tbk TPIA 1,805 IDR 2,888 IDR +60%
Linde India Limited LINDEINDIA ₹7,115 ₹757.93 -89%
Berger Paints India Limited BERGEPAINT ₹493.70 ₹164.29 -67%

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Frequently asked questions

Is China General Plastics Corporation (1305) overvalued or undervalued?
As of Jul 21, 2026, our model estimates a fair value of 2.84 TWD versus a price of 11.70 TWD, about −76% (overvalued).
What is the fair value of 1305?
Our model-based fair value for China General Plastics Corporation is 2.84 TWD (as of Jul 21, 2026), built from audited fundamentals. The current price is 11.70 TWD.
What is the quality score of 1305?
China General Plastics Corporation has a Quality Score of 28/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of China General Plastics Corporation (1305)?
China General Plastics Corporation reported trailing-twelve-month revenue of about 9.4B TWD (latest available figure, as of Jul 21, 2026).
What is the net profit margin of 1305?
The net profit margin of China General Plastics Corporation is about -8.2%, meaning it is currently running at a net loss. Based on the latest reported figures.
Does China General Plastics Corporation pay a dividend?
China General Plastics Corporation currently shows a dividend yield of about 0.79% relative to its recent price (as of Jul 21, 2026).

How we calculate Fair Value

Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data, nothing guessed.

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