Flavor Full Foods (ROCO:1260) Cyclically Adjusted Book per Share: NT$24.49 (As of Dec. 2025)

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ROCO:1260 Flavor Full Foods Inc ROCO:1260
75 GF Score
Price NT$25.05
GF Value NT$25.58
Valuation Fairly Valued
! 2 Warning Signs
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What is Flavor Full Foods Cyclically Adjusted Book per Share?

Flavor Full Foods ROCO:1260 +3.94% 75 Cyclically Adjusted Book per Share is NT$24.49 as of Dec. 2025. GuruFocus rates ROCO:1260 with a GF Score™ of 75/100 and a GF Value™ of NT$25.58 (Fairly Valued). The stock has 2 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.

Flavor Full Foods's adjusted book value per share data for the fiscal year that ended in Dec. 2025 was NT$24.714. 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 NT$24.49 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Flavor Full Foods's average Cyclically Adjusted Book Growth Rate was 4.00% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 4.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 6.30% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Flavor Full Foods was 8.70% per year. The lowest was 4.20% per year. And the median was 8.20% per year.

As of today (2026-07-21), Flavor Full Foods's current stock price is NT$ 25.05. Flavor Full Foods's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec. 2025 was NT$24.49. Flavor Full Foods's Cyclically Adjusted PB Ratio of today is 1.02.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Flavor Full Foods was 1.73. The lowest was 0.68. And the median was 1.14.


Flavor Full Foods  (ROCO:1260) 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.

Flavor Full Foods's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=25.05/24.49
=1.02

* 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 Flavor Full Foods was 1.73. The lowest was 0.68. And the median was 1.14.


Be Aware

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


Flavor Full Foods Cyclically Adjusted Book per Share Related Terms


Flavor Full Foods Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Flavor Full Foods'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.

Flavor Full Foods Cyclically Adjusted Book per Share Chart

Flavor Full Foods 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 19.76 21.65 22.70 23.55 24.49

Flavor Full Foods Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 22.70 0.00 23.55 0.00 24.49

ROCO:1260 vs ADM, BG, TSN: Cyclically Adjusted Book per Share Comparison

For the Farm Products subindustry, Flavor Full Foods'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.


Flavor Full Foods Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Flavor Full Foods's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Flavor Full Foods's Cyclically Adjusted PB Ratio falls into.


ROCO:1260
75GF Score
Flavor Full Foods Inc ROCO:1260
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Flavor Full Foods 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, Flavor Full Foods's adjusted Book Value per Share data for the fiscal year that ended in Dec. 2025 was:

Adj_Book=Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=24.714/324.0540*324.0540
=24.714

Current CPI (Dec. 2025) = 324.0540.

Flavor Full Foods Annual Data

Book Value per Share CPI Adj_Book
201612 17.937 241.432 24.075
201712 18.547 246.524 24.380
201812 19.381 251.233 24.999
201912 19.295 256.974 24.332
202012 19.978 260.474 24.854
202112 21.266 278.802 24.718
202212 22.853 296.797 24.952
202312 23.272 306.746 24.585
202412 22.718 315.605 23.326
202512 24.714 324.054 24.714

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 NT$24.49 mean?
Flavor Full Foods (ROCO:1260) has a Cyclically Adjusted Book per Share of NT$24.49 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 Flavor Full Foods and its competitors.
Is Flavor Full Foods' Cyclically Adjusted Book per Share too high?
Flavor Full Foods' current Cyclically Adjusted Book per Share is NT$24.49. Overall, Flavor Full Foods has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Flavor Full Foods' Cyclically Adjusted Book per Share compare to ADM and BG?
Flavor Full Foods' Cyclically Adjusted Book per Share of NT$24.49 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Book per Share depends on the Consumer Packaged Goods 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 Flavor Full Foods and its competitors. Flavor Full Foods's current Cyclically Adjusted Book per Share is NT$24.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flavor Full Foods stock overvalued right now?
Based on GuruFocus' analysis, Flavor Full Foods (ROCO:1260) is currently considered Fairly Valued. The stock's GF Value™ is NT$25.58, compared to a current price of NT$25.05 — trading 2.1% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$24.49. Flavor Full Foods' overall GF Score™ is 75/100 with 2 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 Flavor Full Foods (ROCO:1260), the current Cyclically Adjusted Book per Share is NT$24.49 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 Flavor Full Foods (ROCO:1260) Overvalued in 2026?

Based on GuruFocus' analysis, Flavor Full Foods stock appears to be undervalued. The current stock price of NT$25.05 is trading 2.1% below its estimated GF Value™ of NT$25.58. GuruFocus considers Flavor Full Foods to be Fairly Valued.

Key valuation signals for ROCO:1260:

  • Cyclically Adjusted Book per Share: NT$24.49
  • GF Value™: NT$25.58 vs. price of NT$25.05 (2.1% below fair value)
  • GF Score™: 75/100 with 2 warning signs

No single metric tells the full story. See the ROCO:1260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flavor Full Foods Business Description

Address No. 102, Citizen Avenue, 11th Floor, Section 4, Da'an District, Taipei, TWN
Flavor Full Foods Inc is a manufacturer and exporter of sesame oil products. The company's products include pure sesame oil, blended sesame oil, sesame sauce, sesame spread, sesame powder, flavoured sesame seeds, and other sesame-related products.
75GF Score

Get the complete analysis for ROCO:1260

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

NT$25.05
Price
NT$25.58
GF Value