E. Sun Financial Holding Co (LUX:ESUNF) Cyclically Adjusted Book per Share: $9.33 (As of Dec. 2025)


LUX:ESUNF E. Sun Financial Holding Co Ltd LUX:ESUNF
87 GF Score
Price $22.32
GF Value $24.91
! 3 Warning Signs
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What is E. Sun Financial Holding Co Cyclically Adjusted Book per Share?

E. Sun Financial Holding Co LUX:ESUNF 87 Cyclically Adjusted Book per Share is $9.33 as of Dec. 2025. GuruFocus rates LUX:ESUNF with a GF Score™ of 87/100 and a GF Value™ of $24.91. The stock has 3 warning signs investors should review.

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.

E. Sun Financial Holding Co's adjusted book value per share for the three months ended in Dec. 2025 was $13.446. 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 $9.33 for the trailing ten years ended in Dec. 2025.

During the past 12 months, E. Sun Financial Holding Co's average Cyclically Adjusted Book Growth Rate was 6.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 7.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 9.00% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of E. Sun Financial Holding Co was 10.70% per year. The lowest was 7.20% per year. And the median was 9.30% per year.

As of today (2026-07-05), E. Sun Financial Holding Co's current stock price is $22.3247. E. Sun Financial Holding Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was $9.33. E. Sun Financial Holding Co's Cyclically Adjusted PB Ratio of today is 2.39.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of E. Sun Financial Holding Co was 2.81. The lowest was 1.81. And the median was 2.25.


E. Sun Financial Holding Co  (LUX:ESUNF) 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.

E. Sun Financial Holding Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=22.3247/9.33
=2.39

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of E. Sun Financial Holding Co was 2.81. The lowest was 1.81. And the median was 2.25.


Be Aware

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


E. Sun Financial Holding Co Cyclically Adjusted Book per Share Related Terms


E. Sun Financial Holding Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for E. Sun Financial Holding 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.

E. Sun Financial Holding Co Cyclically Adjusted Book per Share Chart

E. Sun Financial Holding Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.35 9.41 10.06 11.09 9.33

E. Sun Financial Holding Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cyclically Adjusted Book per Share 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 11.09 10.63 9.47 9.38 9.33

E. Sun Financial Holding Co Cyclically Adjusted Book per Share Competitor Comparison

For the Banks - Regional subindustry, E. Sun Financial Holding 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.


E. Sun Financial Holding Co Cyclically Adjusted PB Ratio vs Banks Industry

For the Banks industry and Financial Services sector, E. Sun Financial Holding Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where E. Sun Financial Holding Co's Cyclically Adjusted PB Ratio falls into.


LUX:ESUNF
87GF Score
E. Sun Financial Holding Co Ltd LUX:ESUNF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

E. Sun Financial Holding 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, E. Sun Financial Holding 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)
=13.446/324.0540*324.0540
=13.446

Current CPI (Dec. 2025) = 324.0540.

E. Sun Financial Holding Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 6.648 238.132 9.047
201606 6.750 241.018 9.076
201609 7.078 241.428 9.500
201612 7.032 241.432 9.438
201703 7.561 243.801 10.050
201706 7.731 244.955 10.227
201709 7.919 246.819 10.397
201712 8.134 246.524 10.692
201803 8.659 249.554 11.244
201806 8.317 251.989 10.696
201809 8.333 252.439 10.697
201812 8.495 251.233 10.957
201903 8.831 254.202 11.258
201906 8.582 256.143 10.857
201909 8.872 256.759 11.197
201912 9.329 256.974 11.764
202003 9.566 258.115 12.010
202006 9.528 257.797 11.977
202009 9.864 260.280 12.281
202012 10.478 260.474 13.036
202103 10.795 264.877 13.207
202106 11.289 271.696 13.464
202109 11.116 274.310 13.132
202112 11.382 278.802 13.229
202203 11.226 287.504 12.653
202206 10.083 296.311 11.027
202209 9.626 296.808 10.510
202212 10.431 296.797 11.389
202303 10.886 301.836 11.687
202306 11.192 305.109 11.887
202309 11.048 307.789 11.632
202312 11.711 306.746 12.372
202403 11.998 312.332 12.448
202406 11.319 314.175 11.675
202409 11.978 315.301 12.311
202412 12.032 315.605 12.354
202503 12.359 319.799 12.523
202506 12.969 322.561 13.029
202509 13.243 324.800 13.213
202512 13.446 324.054 13.446

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 $9.33 mean?
E. Sun Financial Holding Co (LUX:ESUNF) has a Cyclically Adjusted Book per Share of $9.33 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 E. Sun Financial Holding Co and its competitors.
Is E. Sun Financial Holding Co's Cyclically Adjusted Book per Share too high?
E. Sun Financial Holding Co's current Cyclically Adjusted Book per Share is $9.33. Overall, E. Sun Financial Holding Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does E. Sun Financial Holding Co's Cyclically Adjusted Book per Share compare to competitors?
E. Sun Financial Holding Co's Cyclically Adjusted Book per Share of $9.33 can be compared against companies in the Banks 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 Banks company?
A good Cyclically Adjusted Book per Share depends on the Banks 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 E. Sun Financial Holding Co and its competitors. E. Sun Financial Holding Co's current Cyclically Adjusted Book per Share is $9.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E. Sun Financial Holding Co stock overvalued right now?
E. Sun Financial Holding Co (LUX:ESUNF) has a current Cyclically Adjusted Book per Share of $9.33. The stock's GF Value™ is $24.91, compared to a current price of $22.32 — trading 10.4% below its estimated fair value. The current Cyclically Adjusted Book per Share is $9.33. E. Sun Financial Holding Co's overall GF Score™ is 87/100 with 3 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 E. Sun Financial Holding Co (LUX:ESUNF), the current Cyclically Adjusted Book per Share is $9.33 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 E. Sun Financial Holding Co (LUX:ESUNF) Overvalued in 2026?

Based on GuruFocus' analysis, E. Sun Financial Holding Co stock appears to be undervalued. The current stock price of $22.32 is trading 10.4% below its estimated GF Value™ of $24.91.

Key valuation signals for LUX:ESUNF:

  • Cyclically Adjusted Book per Share: $9.33
  • GF Value™: $24.91 vs. price of $22.32 (10.4% below fair value)
  • GF Score™: 87/100 with 3 warning signs

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


E. Sun Financial Holding Co Business Description

Other Exchanges 2884:Taiwan
Address Minsheng East Road, 14th Floor, No. 117 & 1st Floor No. 115, Section 3, Songshan District, Taipei, TWN, 10546
E. Sun Financial Holding Co Ltd provides financial services in Taiwan. The company, through its subsidiaries, offers banking, securities, insurance, and venture capital services. The company has four reportable segments: Corporate banking unit, which handles corporate loans, foreign exchange business, and financial banking operations; Individual banking unit, which handles mortgage, unsecured personal loans (UPLs), wealth management, and credit cards; Overseas branches and subsidiaries, including overseas branches and subsidiaries' business; and Others, including other performance units except for the above operating segments. The company generates the majority of its revenue from Corporate and Individual Banking Units.
87GF Score

Get the complete analysis for LUX:ESUNF

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

$22.32
Price
$24.91
GF Value