Lealea Enterprise Co (TPE:1444) Cyclically Adjusted Book per Share: NT$12.78 (As of Dec. 2025)


TPE:1444 Lealea Enterprise Co Ltd TPE:1444
53 GF Score
Price NT$8.93
GF Value NT$6.65
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Lealea Enterprise Co Cyclically Adjusted Book per Share?

Lealea Enterprise Co TPE:1444 -2.40% 53 Cyclically Adjusted Book per Share is NT$12.78 as of Dec. 2025. GuruFocus rates TPE:1444 with a GF Score™ of 53/100 and a GF Value™ of NT$6.65 (Significantly Overvalued). The stock has 9 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.

Lealea Enterprise Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$9.739. 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$12.78 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Lealea Enterprise Co's average Cyclically Adjusted Book Growth Rate was -1.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -0.60% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.40% 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 Lealea Enterprise Co was 3.10% per year. The lowest was -0.60% per year. And the median was 2.60% per year.

As of today (2026-07-08), Lealea Enterprise Co's current stock price is NT$8.93. Lealea Enterprise Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$12.78. Lealea Enterprise Co's Cyclically Adjusted PB Ratio of today is 0.70.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lealea Enterprise Co was 1.21. The lowest was 0.45. And the median was 0.77.


Lealea Enterprise Co  (TPE:1444) 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.

Lealea Enterprise Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=8.93/12.78
=0.70

* 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 Lealea Enterprise Co was 1.21. The lowest was 0.45. And the median was 0.77.


Be Aware

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


Lealea Enterprise Co Cyclically Adjusted Book per Share Related Terms


Lealea Enterprise Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lealea Enterprise 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.

Lealea Enterprise Co Cyclically Adjusted Book per Share Chart

Lealea Enterprise 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 12.48 13.00 13.04 12.98 12.78

Lealea Enterprise 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 12.98 13.03 13.01 12.96 12.78

Lealea Enterprise Co Cyclically Adjusted Book per Share Competitor Comparison

For the Textile Manufacturing subindustry, Lealea Enterprise 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.


Lealea Enterprise Co Cyclically Adjusted PB Ratio vs Manufacturing - Apparel & Accessories Industry

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

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


TPE:1444
53GF Score
Lealea Enterprise Co Ltd TPE:1444
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lealea Enterprise 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, Lealea Enterprise 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)
=9.739/324.0540*324.0540
=9.739

Current CPI (Dec. 2025) = 324.0540.

Lealea Enterprise Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 11.435 238.132 15.561
201606 10.915 241.018 14.675
201609 10.729 241.428 14.401
201612 10.899 241.432 14.629
201703 10.762 243.801 14.305
201706 10.802 244.955 14.290
201709 11.044 246.819 14.500
201712 11.153 246.524 14.661
201803 11.104 249.554 14.419
201806 10.887 251.989 14.001
201809 11.021 252.439 14.148
201812 10.836 251.233 13.977
201903 11.027 254.202 14.057
201906 10.812 256.143 13.679
201909 10.749 256.759 13.566
201912 10.424 256.974 13.145
202003 9.750 258.115 12.241
202006 9.925 257.797 12.476
202009 10.117 260.280 12.596
202012 10.421 260.474 12.965
202103 10.370 264.877 12.687
202106 10.712 271.696 12.776
202109 10.666 274.310 12.600
202112 10.927 278.802 12.701
202203 11.181 287.504 12.602
202206 11.088 296.311 12.126
202209 11.405 296.808 12.452
202212 10.964 296.797 11.971
202303 10.932 301.836 11.737
202306 11.034 305.109 11.719
202309 11.135 307.789 11.723
202312 10.812 306.746 11.422
202403 10.971 312.332 11.383
202406 11.160 314.175 11.511
202409 11.124 315.301 11.433
202412 11.004 315.605 11.299
202503 10.862 319.799 11.007
202506 10.208 322.561 10.255
202509 9.856 324.800 9.833
202512 9.739 324.054 9.739

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$12.78 mean?
Lealea Enterprise Co (TPE:1444) has a Cyclically Adjusted Book per Share of NT$12.78 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 Lealea Enterprise Co and its competitors.
Is Lealea Enterprise Co's Cyclically Adjusted Book per Share too high?
Lealea Enterprise Co's current Cyclically Adjusted Book per Share is NT$12.78. Overall, Lealea Enterprise Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lealea Enterprise Co's Cyclically Adjusted Book per Share compare to competitors?
Lealea Enterprise Co's Cyclically Adjusted Book per Share of NT$12.78 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 Lealea Enterprise Co and its competitors. Lealea Enterprise Co's current Cyclically Adjusted Book per Share is NT$12.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Enterprise Co (TPE:1444) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.65, compared to a current price of NT$8.93 — trading 34.3% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$12.78. Lealea Enterprise Co's overall GF Score™ is 53/100 with 9 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 Lealea Enterprise Co (TPE:1444), the current Cyclically Adjusted Book per Share is NT$12.78 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 Lealea Enterprise Co (TPE:1444) Overvalued in 2026?

Based on GuruFocus' analysis, Lealea Enterprise Co stock appears to be overvalued. The current stock price of NT$8.93 is trading 34.3% above its estimated GF Value™ of NT$6.65. GuruFocus considers Lealea Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:1444:

  • Cyclically Adjusted Book per Share: NT$12.78
  • GF Value™: NT$6.65 vs. price of NT$8.93 (34.3% above fair value)
  • GF Score™: 53/100 with 9 warning signs

No single metric tells the full story. See the TPE:1444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lealea Enterprise Co Business Description

Address No.162, Songjiang Road, 11th Floor, Zhongshan District, Taipei, TWN, 104
Lealea Enterprise Co Ltd is mainly engaged in the manufacturing and sales of polyester fully oriented yarn, polyester draw textured yarn, and polyester chip. It has four segments Textile segment engaged in the manufacturing and sales of polyester fully oriented yarn, polyester chip, polyester draw textured yarn, weaving, dyeing and finishing, processing of artificial fiber fabrics; Construction segment engaged in building, land, and parking space related businesses; Film segment engaged in the Manufacturing of nylon film; Investment and other sectors are mainly investment in various production businesses, coal trading, wholesale of leisure and sports products, power generation and sales, and retail businesses of which majority of revenue comes from Textile. It mainly operates in Asia.
53GF Score

Get the complete analysis for TPE:1444

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

NT$8.93
Price
NT$6.65
GF Value