Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Elite Advanced Laser's book value per share for the quarter that ended in Mar. 2026 was NT$35.80.
During the past 12 months, Elite Advanced Laser's average Book Value Per Share Growth Rate was 8.80% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 8.50% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 4.60% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 2.70% per year.
Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Elite Advanced Laser was 24.80% per year. The lowest was -4.90% per year. And the median was 3.10% per year.
Elite Advanced Laser (TPE:3450) Book Value per Share Explanation
Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.
For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.
Elite Advanced Laser Book Value per Share Related Terms
Elite Advanced Laser Book Value per Share Historical Data
* Premium members only.
The historical data trend for Elite Advanced Laser's Book Value per Share 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.
TPE:3450 vs AMAT, LRCX, KLAC: Book Value per Share Comparison
For the Semiconductor Equipment & Materials subindustry, Elite Advanced Laser's PB Ratio, along with its competitors' market caps and PB Ratio 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.
Elite Advanced Laser PB Ratio vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Elite Advanced Laser's PB Ratio distribution charts can be found below:
* The bar in red indicates where Elite Advanced Laser's PB Ratio falls into.
* 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 Book Value per Share of NT$35.80 mean?
Elite Advanced Laser (TPE:3450) has a Book Value per Share of NT$35.80 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Elite Advanced Laser and its competitors.
Is Elite Advanced Laser's Book Value per Share too high?
Elite Advanced Laser's current Book Value per Share is NT$35.80. Overall, Elite Advanced Laser has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's Book Value per Share compare to AMAT and LRCX?
Elite Advanced Laser's Book Value per Share of NT$35.80 can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Semiconductors company?
A good Book Value per Share depends on the Semiconductors industry context. However, Book Value per Share 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Elite Advanced Laser and its competitors. Elite Advanced Laser's current Book Value per Share is NT$35.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$247.46, compared to a current price of NT$338.50 — trading 36.8% above its estimated fair value. The current Book Value per Share is NT$35.80. Elite Advanced Laser's overall GF Score™ is 75/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Elite Advanced Laser (TPE:3450), the current Book Value per Share is NT$35.80 as of Mar. 2026. 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?
Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued.
The current stock price of NT$338.50 is trading 36.8% above its estimated GF Value™ of NT$247.46.
GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.
Key valuation signals for TPE:3450:
Book Value per Share: NT$35.80
GF Value™: NT$247.46 vs. price of NT$338.50 (36.8% above fair value)
No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
75GF Score
Get the complete analysis for TPE:3450
Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:3450 has been successfully added to your 
