Usun Technology Co (ROCO:3498) Cyclically Adjusted Book per Share: NT$49.75 (As of Dec. 2025)

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ROCO:3498 Usun Technology Co Ltd ROCO:3498
40 GF Score
Price NT$123.00
GF Value NT$48.86
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Usun Technology Co Cyclically Adjusted Book per Share?

Usun Technology Co ROCO:3498 +2.93% 40 Cyclically Adjusted Book per Share is NT$49.75 as of Dec. 2025. GuruFocus rates ROCO:3498 with a GF Score™ of 40/100 and a GF Value™ of NT$48.86 (Significantly Overvalued). 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.

Usun Technology Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$37.095. 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$49.75 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Usun Technology Co's average Cyclically Adjusted Book Growth Rate was -3.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -1.40% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.70% 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 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 Usun Technology Co was 4.70% per year. The lowest was -1.40% per year. And the median was 3.05% per year.

As of today (2026-07-15), Usun Technology Co's current stock price is NT$123.00. Usun Technology Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$49.75. Usun Technology Co's Cyclically Adjusted PB Ratio of today is 2.47.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Usun Technology Co was 3.22. The lowest was 0.39. And the median was 0.73.


Usun Technology Co  (ROCO:3498) 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.

Usun Technology Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=123.00/49.75
=2.47

* 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 Usun Technology Co was 3.22. The lowest was 0.39. And the median was 0.73.


Be Aware

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


Usun Technology Co Cyclically Adjusted Book per Share Related Terms


Usun Technology Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Usun Technology 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.

Usun Technology Co Cyclically Adjusted Book per Share Chart

Usun Technology 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 48.87 51.94 52.37 51.44 49.75

Usun Technology 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 51.44 51.43 51.20 50.74 49.75

ROCO:3498 vs GEV, ETN, PH: Cyclically Adjusted Book per Share Comparison

For the Specialty Industrial Machinery subindustry, Usun Technology 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.


Usun Technology Co Cyclically Adjusted PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Usun Technology Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


ROCO:3498
40GF Score
Usun Technology Co Ltd ROCO:3498
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Usun Technology 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, Usun Technology 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)
=37.095/324.0540*324.0540
=37.095

Current CPI (Dec. 2025) = 324.0540.

Usun Technology Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 54.232 238.132 73.800
201606 50.736 241.018 68.216
201609 49.635 241.428 66.622
201612 49.937 241.432 67.026
201703 49.010 243.801 65.143
201706 49.628 244.955 65.653
201709 50.101 246.819 65.779
201712 49.848 246.524 65.525
201803 50.814 249.554 65.984
201806 49.869 251.989 64.131
201809 44.902 252.439 57.640
201812 44.505 251.233 57.405
201903 44.788 254.202 57.095
201906 42.097 256.143 53.258
201909 39.828 256.759 50.267
201912 37.455 256.974 47.232
202003 36.536 258.115 45.870
202006 37.774 257.797 47.482
202009 37.306 260.280 46.447
202012 36.997 260.474 46.028
202103 37.719 264.877 46.146
202106 38.755 271.696 46.223
202109 37.805 274.310 44.661
202112 37.630 278.802 43.738
202203 37.976 287.504 42.804
202206 35.993 296.311 39.363
202209 37.791 296.808 41.260
202212 39.404 296.797 43.023
202303 42.817 301.836 45.969
202306 39.007 305.109 41.429
202309 40.618 307.789 42.764
202312 38.465 306.746 40.635
202403 37.476 312.332 38.882
202406 36.771 314.175 37.927
202409 36.790 315.301 37.811
202412 36.782 315.605 37.767
202503 35.957 319.799 36.435
202506 34.421 322.561 34.580
202509 34.932 324.800 34.852
202512 37.095 324.054 37.095

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$49.75 mean?
Usun Technology Co (ROCO:3498) has a Cyclically Adjusted Book per Share of NT$49.75 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 Usun Technology Co and its competitors.
Is Usun Technology Co's Cyclically Adjusted Book per Share too high?
Usun Technology Co's current Cyclically Adjusted Book per Share is NT$49.75. Overall, Usun Technology Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Usun Technology Co's Cyclically Adjusted Book per Share compare to GEV and ETN?
Usun Technology Co's Cyclically Adjusted Book per Share of NT$49.75 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted Book per Share depends on the Industrial Products 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 Usun Technology Co and its competitors. Usun Technology Co's current Cyclically Adjusted Book per Share is NT$49.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Usun Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Usun Technology Co (ROCO:3498) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$48.86, compared to a current price of NT$123.00 — trading 151.7% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$49.75. Usun Technology Co's overall GF Score™ is 40/100 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 Usun Technology Co (ROCO:3498), the current Cyclically Adjusted Book per Share is NT$49.75 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 Usun Technology Co (ROCO:3498) Overvalued in 2026?

Based on GuruFocus' analysis, Usun Technology Co stock appears to be overvalued. The current stock price of NT$123.00 is trading 151.7% above its estimated GF Value™ of NT$48.86. GuruFocus considers Usun Technology Co to be Significantly Overvalued.

Key valuation signals for ROCO:3498:

  • Cyclically Adjusted Book per Share: NT$49.75
  • GF Value™: NT$48.86 vs. price of NT$123.00 (151.7% above fair value)
  • GF Score™: 40/100 with 2 warning signs

No single metric tells the full story. See the ROCO:3498 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Usun Technology Co Business Description

Address No. 68, Shengde North Road, Xihai, Dayuan, Taoyuan, TWN, 337
Usun Technology Co Ltd is a Taiwan-based company. Its main business scopes are the design, production, and maintenance of automation equipment. Its product portfolio comprises of PCB plant equipments, CCL fillet, Multilayer PIN-bit composite dismantling system II, and Multi-layer printed circuit board, among others.
40GF Score

Get the complete analysis for ROCO:3498

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

NT$123.00
Price
NT$48.86
GF Value