Lungyen Life Service Co (ROCO:5530) Cyclically Adjusted Book per Share: NT$51.20 (As of Dec. 2025)

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ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
73 GF Score
Price NT$47.90
GF Value NT$46.10
Valuation Fairly Valued
! 7 Warning Signs
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What is Lungyen Life Service Co Cyclically Adjusted Book per Share?

Lungyen Life Service Co ROCO:5530 +0.63% 73 Cyclically Adjusted Book per Share is NT$51.20 as of Dec. 2025. GuruFocus rates ROCO:5530 with a GF Score™ of 73/100 and a GF Value™ of NT$46.10 (Fairly Valued). The stock has 7 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.

Lungyen Life Service Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$67.935. 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$51.20 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Lungyen Life Service Co's average Cyclically Adjusted Book Growth Rate was 10.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 10.50% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 12.20% 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 Lungyen Life Service Co was 13.80% per year. The lowest was 10.50% per year. And the median was 13.20% per year.

As of today (2026-07-16), Lungyen Life Service Co's current stock price is NT$47.90. Lungyen Life Service Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$51.20. Lungyen Life Service Co's Cyclically Adjusted PB Ratio of today is 0.94.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lungyen Life Service Co was 2.81. The lowest was 0.86. And the median was 1.28.


Lungyen Life Service Co  (ROCO:5530) 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.

Lungyen Life Service Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=47.90/51.20
=0.94

* 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 Lungyen Life Service Co was 2.81. The lowest was 0.86. And the median was 1.28.


Be Aware

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


Lungyen Life Service Co Cyclically Adjusted Book per Share Related Terms


Lungyen Life Service Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co Cyclically Adjusted Book per Share Chart

Lungyen Life Service 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 33.36 37.91 41.92 46.34 51.20

Lungyen Life Service 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 46.34 47.74 49.05 50.33 51.20

ROCO:5530 vs ROL, SCI, FTDR: Cyclically Adjusted Book per Share Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co Cyclically Adjusted PB Ratio vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's Cyclically Adjusted PB Ratio falls into.


ROCO:5530
73GF Score
Lungyen Life Service Co Ltd ROCO:5530
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Lungyen Life Service 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, Lungyen Life Service 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)
=67.935/324.0540*324.0540
=67.935

Current CPI (Dec. 2025) = 324.0540.

Lungyen Life Service Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 21.821 238.132 29.694
201606 22.188 241.018 29.832
201609 23.175 241.428 31.106
201612 24.603 241.432 33.023
201703 28.103 243.801 37.354
201706 27.176 244.955 35.951
201709 28.633 246.819 37.593
201712 29.825 246.524 39.205
201803 33.379 249.554 43.344
201806 33.320 251.989 42.849
201809 36.518 252.439 46.878
201812 35.665 251.233 46.003
201903 38.682 254.202 49.311
201906 38.619 256.143 48.858
201909 41.983 256.759 52.986
201912 43.886 256.974 55.342
202003 42.961 258.115 53.936
202006 41.662 257.797 52.370
202009 43.333 260.280 53.950
202012 45.048 260.474 56.044
202103 47.070 264.877 57.586
202106 48.068 271.696 57.331
202109 47.353 274.310 55.940
202112 49.270 278.802 57.267
202203 49.913 287.504 56.258
202206 47.470 296.311 51.915
202209 46.898 296.808 51.203
202212 48.332 296.797 52.771
202303 50.144 301.836 53.835
202306 52.026 305.109 55.256
202309 53.570 307.789 56.401
202312 55.730 306.746 58.875
202403 58.245 312.332 60.431
202406 59.881 314.175 61.764
202409 59.966 315.301 61.631
202412 62.257 315.605 63.924
202503 62.734 319.799 63.569
202506 62.763 322.561 63.054
202509 65.633 324.800 65.482
202512 67.935 324.054 67.935

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$51.20 mean?
Lungyen Life Service Co (ROCO:5530) has a Cyclically Adjusted Book per Share of NT$51.20 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 Lungyen Life Service Co and its competitors.
Is Lungyen Life Service Co's Cyclically Adjusted Book per Share too high?
Lungyen Life Service Co's current Cyclically Adjusted Book per Share is NT$51.20. Overall, Lungyen Life Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Cyclically Adjusted Book per Share compare to ROL and SCI?
Lungyen Life Service Co's Cyclically Adjusted Book per Share of NT$51.20 can be compared against companies in the Personal Services 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 Personal Services company?
A good Cyclically Adjusted Book per Share depends on the Personal Services 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 Lungyen Life Service Co and its competitors. Lungyen Life Service Co's current Cyclically Adjusted Book per Share is NT$51.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.10, compared to a current price of NT$47.90 — trading 3.9% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$51.20. Lungyen Life Service Co's overall GF Score™ is 73/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current Cyclically Adjusted Book per Share is NT$51.20 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$47.90 is trading 3.9% above its estimated GF Value™ of NT$46.10. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • Cyclically Adjusted Book per Share: NT$51.20
  • GF Value™: NT$46.10 vs. price of NT$47.90 (3.9% above fair value)
  • GF Score™: 73/100 with 7 warning signs

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
73GF Score

Get the complete analysis for ROCO:5530

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

NT$47.90
Price
NT$46.10
GF Value