Nan Yang Dyeing & Finishing Co (TPE:1410) Cyclically Adjusted Book per Share: NT$21.19 (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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TPE:1410 Nan Yang Dyeing & Finishing Co Ltd TPE:1410
76 GF Score
Price NT$25.40
GF Value NT$26.46
Valuation Fairly Valued
! 4 Warning Signs
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What is Nan Yang Dyeing & Finishing Co Cyclically Adjusted Book per Share?

Nan Yang Dyeing & Finishing Co TPE:1410 -3.24% 76 Cyclically Adjusted Book per Share is NT$21.19 as of Dec. 2025. GuruFocus rates TPE:1410 with a GF Score™ of 76/100 and a GF Value™ of NT$26.46 (Fairly Valued). The stock has 4 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.

Nan Yang Dyeing & Finishing Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$17.028. 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$21.19 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Nan Yang Dyeing & Finishing Co's average Cyclically Adjusted Book Growth Rate was -1.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -1.50% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 0.10% 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 Nan Yang Dyeing & Finishing Co was 1.60% per year. The lowest was -1.50% per year. And the median was 0.55% per year.

As of today (2026-07-14), Nan Yang Dyeing & Finishing Co's current stock price is NT$25.40. Nan Yang Dyeing & Finishing Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$21.19. Nan Yang Dyeing & Finishing Co's Cyclically Adjusted PB Ratio of today is 1.20.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Nan Yang Dyeing & Finishing Co was 1.98. The lowest was 1.17. And the median was 1.64.


Nan Yang Dyeing & Finishing Co  (TPE:1410) 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.

Nan Yang Dyeing & Finishing Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=25.40/21.19
=1.20

* 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 Nan Yang Dyeing & Finishing Co was 1.98. The lowest was 1.17. And the median was 1.64.


Be Aware

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


Nan Yang Dyeing & Finishing Co Cyclically Adjusted Book per Share Related Terms


Nan Yang Dyeing & Finishing Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Nan Yang Dyeing & Finishing 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.

Nan Yang Dyeing & Finishing Co Cyclically Adjusted Book per Share Chart

Nan Yang Dyeing & Finishing 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 21.70 22.16 21.87 21.46 21.19

Nan Yang Dyeing & Finishing 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 21.46 21.53 21.52 21.46 21.19

Nan Yang Dyeing & Finishing Co Cyclically Adjusted Book per Share Competitor Comparison

For the Textile Manufacturing subindustry, Nan Yang Dyeing & Finishing 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.


Nan Yang Dyeing & Finishing Co Cyclically Adjusted PB Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Nan Yang Dyeing & Finishing Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Nan Yang Dyeing & Finishing Co's Cyclically Adjusted PB Ratio falls into.


TPE:1410
76GF Score
Nan Yang Dyeing & Finishing Co Ltd TPE:1410
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nan Yang Dyeing & Finishing 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, Nan Yang Dyeing & Finishing 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)
=17.028/324.0540*324.0540
=17.028

Current CPI (Dec. 2025) = 324.0540.

Nan Yang Dyeing & Finishing Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 19.341 238.132 26.320
201606 18.377 241.018 24.708
201609 18.732 241.428 25.143
201612 19.244 241.432 25.830
201703 19.541 243.801 25.973
201706 18.342 244.955 24.265
201709 18.719 246.819 24.577
201712 19.126 246.524 25.141
201803 19.392 249.554 25.181
201806 18.328 251.989 23.570
201809 18.746 252.439 24.064
201812 19.161 251.233 24.715
201903 19.391 254.202 24.719
201906 18.236 256.143 23.071
201909 19.568 256.759 24.697
201912 17.337 256.974 21.863
202003 16.537 258.115 20.762
202006 16.768 257.797 21.078
202009 16.987 260.280 21.149
202012 17.316 260.474 21.543
202103 17.594 264.877 21.525
202106 17.313 271.696 20.649
202109 17.616 274.310 20.811
202112 17.922 278.802 20.831
202203 16.753 287.504 18.883
202206 16.979 296.311 18.569
202209 17.228 296.808 18.809
202212 17.560 296.797 19.173
202303 16.846 301.836 18.086
202306 16.942 305.109 17.994
202309 17.069 307.789 17.971
202312 17.008 306.746 17.968
202403 16.918 312.332 17.553
202406 17.026 314.175 17.561
202409 17.123 315.301 17.598
202412 17.266 315.605 17.728
202503 16.836 319.799 17.060
202506 16.414 322.561 16.490
202509 16.847 324.800 16.808
202512 17.028 324.054 17.028

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$21.19 mean?
Nan Yang Dyeing & Finishing Co (TPE:1410) has a Cyclically Adjusted Book per Share of NT$21.19 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 Nan Yang Dyeing & Finishing Co and its competitors.
Is Nan Yang Dyeing & Finishing Co's Cyclically Adjusted Book per Share too high?
Nan Yang Dyeing & Finishing Co's current Cyclically Adjusted Book per Share is NT$21.19. Overall, Nan Yang Dyeing & Finishing Co has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nan Yang Dyeing & Finishing Co's Cyclically Adjusted Book per Share compare to competitors?
Nan Yang Dyeing & Finishing Co's Cyclically Adjusted Book per Share of NT$21.19 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Cyclically Adjusted Book per Share depends on the Manufacturing - Apparel & Accessories 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 Nan Yang Dyeing & Finishing Co and its competitors. Nan Yang Dyeing & Finishing Co's current Cyclically Adjusted Book per Share is NT$21.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nan Yang Dyeing & Finishing Co stock overvalued right now?
Based on GuruFocus' analysis, Nan Yang Dyeing & Finishing Co (TPE:1410) is currently considered Fairly Valued. The stock's GF Value™ is NT$26.46, compared to a current price of NT$25.40 — trading 4% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$21.19. Nan Yang Dyeing & Finishing Co's overall GF Score™ is 76/100 with 4 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 Nan Yang Dyeing & Finishing Co (TPE:1410), the current Cyclically Adjusted Book per Share is NT$21.19 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 Nan Yang Dyeing & Finishing Co (TPE:1410) Overvalued in 2026?

Based on GuruFocus' analysis, Nan Yang Dyeing & Finishing Co stock appears to be undervalued. The current stock price of NT$25.40 is trading 4% below its estimated GF Value™ of NT$26.46. GuruFocus considers Nan Yang Dyeing & Finishing Co to be Fairly Valued.

Key valuation signals for TPE:1410:

  • Cyclically Adjusted Book per Share: NT$21.19
  • GF Value™: NT$26.46 vs. price of NT$25.40 (4% below fair value)
  • GF Score™: 76/100 with 4 warning signs

No single metric tells the full story. See the TPE:1410 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nan Yang Dyeing & Finishing Co Business Description

Address No.233, Nanshan Road, Section 3, Shanjiao Village, Lujhu District, Taoyuan, TWN, 338
Nan Yang Dyeing & Finishing Co Ltd is engaged in semiconductor packaging and testing, dyeing, bleaching, finishing, resin processing and shaping, real estate leasing, and testing operations. Its segments are the Dyeing and Finishing Department, and the Semiconductor Department. The company derives maximum revenue from semi conductor segment.
76GF Score

Get the complete analysis for TPE:1410

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

NT$25.40
Price
NT$26.46
GF Value