BORAY (Bora Pharmaceuticals Co) Cyclically Adjusted Book per Share: $0.00 (As of Dec. 2025)

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BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Bora Pharmaceuticals Co Cyclically Adjusted Book per Share?

Bora Pharmaceuticals Co BORAY 70 Cyclically Adjusted Book per Share is $0.00 as of Dec. 2025. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Note: As Cyclically Adjusted Book per Share is a main component used to calculate Cyclically Adjusted PB Ratio. If the month end stock price for this stock is zero, result may not be accurate due to the exchange rate between different shares and the data will not be stored into our database. Selected historical data showed in the calculation section below is only for demostration purpose.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Bora Pharmaceuticals Co's adjusted book value per share for the three months ended in Dec. 2025 was $3.863. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is $0.00 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Bora Pharmaceuticals Co's average Cyclically Adjusted Book Growth Rate was 38.30% 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 Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

As of today (2026-07-21), Bora Pharmaceuticals Co's current stock price is $2.59. Bora Pharmaceuticals Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was $0.00. Bora Pharmaceuticals Co's Cyclically Adjusted PB Ratio of today is .

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Bora Pharmaceuticals Co was 30.44. The lowest was 8.56. And the median was 21.23.


Bora Pharmaceuticals Co  (OTCPK:BORAY) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Bora Pharmaceuticals Co was 30.44. The lowest was 8.56. And the median was 21.23.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Bora Pharmaceuticals Co Cyclically Adjusted Book per Share Related Terms


Bora Pharmaceuticals Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's Cyclically Adjusted Book 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.

Bora Pharmaceuticals Co Cyclically Adjusted Book per Share Chart

Bora Pharmaceuticals Co Annual Data
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Cyclically Adjusted Book per Share
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Bora Pharmaceuticals Co Quarterly Data
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BORAY vs : Cyclically Adjusted Book per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals Co's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted 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.


Bora Pharmaceuticals Co Cyclically Adjusted PB Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Bora Pharmaceuticals Co's Cyclically Adjusted PB Ratio falls into.


BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Bora Pharmaceuticals Co Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Bora Pharmaceuticals Co's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=3.863/324.0540*324.0540
=3.863

Current CPI (Dec. 2025) = 324.0540.

Bora Pharmaceuticals Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 0.000 238.132 0.000
201606 0.163 241.018 0.219
201609 0.170 241.428 0.228
201612 0.171 241.432 0.230
201703 0.180 243.801 0.239
201706 0.209 244.955 0.276
201709 0.210 246.819 0.276
201712 0.213 246.524 0.280
201803 0.232 249.554 0.301
201806 0.247 251.989 0.318
201809 0.374 252.439 0.480
201812 0.402 251.233 0.519
201903 0.428 254.202 0.546
201906 0.420 256.143 0.531
201909 0.466 256.759 0.588
201912 0.496 256.974 0.625
202003 0.568 258.115 0.713
202006 0.568 257.797 0.714
202009 0.594 260.280 0.740
202012 0.755 260.474 0.939
202103 0.861 264.877 1.053
202106 0.883 271.696 1.053
202109 0.939 274.310 1.109
202112 0.968 278.802 1.125
202203 0.938 287.504 1.057
202206 0.974 296.311 1.065
202209 1.117 296.808 1.220
202212 1.263 296.797 1.379
202303 1.530 301.836 1.643
202306 1.707 305.109 1.813
202309 1.997 307.789 2.103
202312 2.396 306.746 2.531
202403 2.260 312.332 2.345
202406 2.447 314.175 2.524
202409 3.043 315.301 3.127
202412 3.180 315.605 3.265
202503 3.207 319.799 3.250
202506 3.263 322.561 3.278
202509 3.615 324.800 3.607
202512 3.863 324.054 3.863

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of $0.00 mean?
Bora Pharmaceuticals Co (BORAY) has a Cyclically Adjusted Book per Share of $0.00 as of Dec. 2025. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Cyclically Adjusted Book per Share too high?
Bora Pharmaceuticals Co's current Cyclically Adjusted Book per Share is $0.00. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Cyclically Adjusted Book per Share compare to ?
Bora Pharmaceuticals Co's Cyclically Adjusted Book per Share of $0.00 can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for a Drug Manufacturers company?
A good Cyclically Adjusted Book per Share depends on the Drug Manufacturers industry context. However, Cyclically Adjusted Book 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Bora Pharmaceuticals Co and its competitors. Bora Pharmaceuticals Co's current Cyclically Adjusted Book per Share is $0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Cyclically Adjusted Book per Share is $0.00. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Bora Pharmaceuticals Co (BORAY), the current Cyclically Adjusted Book per Share is $0.00 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • Cyclically Adjusted Book per Share: $0.00
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs

No single metric tells the full story. See the BORAY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

Get the complete analysis for BORAY

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$2.59
Price
$4.84
GF Value