U-Best Innovative Technology Co (ROCO:4714) Cyclically Adjusted Book per Share: NT$13.80 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:4714 U-Best Innovative Technology Co Ltd ROCO:4714
56 GF Score
Price NT$10.85
GF Value NT$28.76
Valuation Possible Value Trap
! 8 Warning Signs
View Full Analysis

What is U-Best Innovative Technology Co Cyclically Adjusted Book per Share?

U-Best Innovative Technology Co ROCO:4714 -0.91% 56 Cyclically Adjusted Book per Share is NT$13.80 as of Dec. 2025. GuruFocus rates ROCO:4714 with a GF Score™ of 56/100 and a GF Value™ of NT$28.76 (Possible Value Trap). The stock has 8 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.

U-Best Innovative Technology Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$11.879. 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$13.80 for the trailing ten years ended in Dec. 2025.

During the past 12 months, U-Best Innovative Technology Co's average Cyclically Adjusted Book Growth Rate was 0.10% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 0.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.60% 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 U-Best Innovative Technology Co was 2.70% per year. The lowest was 0.20% per year. And the median was 2.00% per year.

As of today (2026-07-21), U-Best Innovative Technology Co's current stock price is NT$10.85. U-Best Innovative Technology Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$13.80. U-Best Innovative Technology Co's Cyclically Adjusted PB Ratio of today is 0.79.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of U-Best Innovative Technology Co was 1.68. The lowest was 0.73. And the median was 1.00.


U-Best Innovative Technology Co  (ROCO:4714) 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.

U-Best Innovative Technology Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=10.85/13.80
=0.79

* 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 U-Best Innovative Technology Co was 1.68. The lowest was 0.73. And the median was 1.00.


Be Aware

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


U-Best Innovative Technology Co Cyclically Adjusted Book per Share Related Terms


U-Best Innovative Technology Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for U-Best Innovative 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.

U-Best Innovative Technology Co Cyclically Adjusted Book per Share Chart

U-Best Innovative 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 13.20 13.71 13.72 13.79 13.80

U-Best Innovative 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 13.79 13.87 13.87 13.92 13.80

ROCO:4714 vs LIN, SHW, ECL: Cyclically Adjusted Book per Share Comparison

For the Specialty Chemicals subindustry, U-Best Innovative 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.


U-Best Innovative Technology Co Cyclically Adjusted PB Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, U-Best Innovative Technology Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where U-Best Innovative Technology Co's Cyclically Adjusted PB Ratio falls into.


ROCO:4714
56GF Score
U-Best Innovative Technology Co Ltd ROCO:4714
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

U-Best Innovative 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, U-Best Innovative 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)
=11.879/324.0540*324.0540
=11.879

Current CPI (Dec. 2025) = 324.0540.

U-Best Innovative Technology Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 11.032 238.132 15.013
201606 10.950 241.018 14.723
201609 11.146 241.428 14.961
201612 11.166 241.432 14.987
201703 12.245 243.801 16.276
201706 12.637 244.955 16.718
201709 13.146 246.819 17.260
201712 13.281 246.524 17.458
201803 14.735 249.554 19.134
201806 13.290 251.989 17.091
201809 11.871 252.439 15.239
201812 11.124 251.233 14.348
201903 11.590 254.202 14.775
201906 10.343 256.143 13.085
201909 10.287 256.759 12.983
201912 10.707 256.974 13.502
202003 10.340 258.115 12.981
202006 11.382 257.797 14.307
202009 11.146 260.280 13.877
202012 11.228 260.474 13.969
202103 10.757 264.877 13.160
202106 10.850 271.696 12.941
202109 10.888 274.310 12.862
202112 12.421 278.802 14.437
202203 11.999 287.504 13.524
202206 11.182 296.311 12.229
202209 10.781 296.808 11.771
202212 10.512 296.797 11.477
202303 10.766 301.836 11.558
202306 10.675 305.109 11.338
202309 10.424 307.789 10.975
202312 10.805 306.746 11.415
202403 12.538 312.332 13.009
202406 12.385 314.175 12.774
202409 12.517 315.301 12.864
202412 12.689 315.605 13.029
202503 13.123 319.799 13.298
202506 12.032 322.561 12.088
202509 12.709 324.800 12.680
202512 11.879 324.054 11.879

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$13.80 mean?
U-Best Innovative Technology Co (ROCO:4714) has a Cyclically Adjusted Book per Share of NT$13.80 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 U-Best Innovative Technology Co and its competitors.
Is U-Best Innovative Technology Co's Cyclically Adjusted Book per Share too high?
U-Best Innovative Technology Co's current Cyclically Adjusted Book per Share is NT$13.80. Overall, U-Best Innovative Technology Co has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does U-Best Innovative Technology Co's Cyclically Adjusted Book per Share compare to LIN and SHW?
U-Best Innovative Technology Co's Cyclically Adjusted Book per Share of NT$13.80 can be compared against companies in the Chemicals 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 Chemicals company?
A good Cyclically Adjusted Book per Share depends on the Chemicals 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 U-Best Innovative Technology Co and its competitors. U-Best Innovative Technology Co's current Cyclically Adjusted Book per Share is NT$13.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-Best Innovative Technology Co stock overvalued right now?
Based on GuruFocus' analysis, U-Best Innovative Technology Co (ROCO:4714) is currently considered Possible Value Trap. The stock's GF Value™ is NT$28.76, compared to a current price of NT$10.85 — trading 62.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$13.80. U-Best Innovative Technology Co's overall GF Score™ is 56/100 with 8 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 U-Best Innovative Technology Co (ROCO:4714), the current Cyclically Adjusted Book per Share is NT$13.80 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 U-Best Innovative Technology Co (ROCO:4714) Overvalued in 2026?

Based on GuruFocus' analysis, U-Best Innovative Technology Co stock appears to be undervalued. The current stock price of NT$10.85 is trading 62.3% below its estimated GF Value™ of NT$28.76. GuruFocus considers U-Best Innovative Technology Co to be Possible Value Trap.

Key valuation signals for ROCO:4714:

  • Cyclically Adjusted Book per Share: NT$13.80
  • GF Value™: NT$28.76 vs. price of NT$10.85 (62.3% below fair value)
  • GF Score™: 56/100 with 8 warning signs

No single metric tells the full story. See the ROCO:4714 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


U-Best Innovative Technology Co Business Description

Address Number 258-26, Anding, Anjia Li, Anding District, Tainan, TWN
U-Best Innovative Technology Co Ltd is engaged in the manufacturing and trading of polymer chemical raw materials, including polyurethane resins, adhesives, surface treatment agents, and solvents and the development, leasing, and sale of residential and office buildings. The company operates in two segments Manufacturing segment, and Construction segment.
56GF Score

Get the complete analysis for ROCO:4714

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

NT$10.85
Price
NT$28.76
GF Value