Acelon Chemicals & Fiber (TPE:1466) Cyclically Adjusted Book per Share: NT$17.35 (As of Dec. 2025)

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TPE:1466 Acelon Chemicals & Fiber Corp TPE:1466
60 GF Score
Price NT$18.50
GF Value NT$12.82
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Acelon Chemicals & Fiber Cyclically Adjusted Book per Share?

Acelon Chemicals & Fiber TPE:1466 +9.79% 60 Cyclically Adjusted Book per Share is NT$17.35 as of Dec. 2025. GuruFocus rates TPE:1466 with a GF Score™ of 60/100 and a GF Value™ of NT$12.82 (Significantly Overvalued). The stock has 6 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.

Acelon Chemicals & Fiber's adjusted book value per share for the three months ended in Dec. 2025 was NT$13.910. 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$17.35 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Acelon Chemicals & Fiber's average Cyclically Adjusted Book Growth Rate was -2.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -1.90% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 0.20% 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 Acelon Chemicals & Fiber was 2.40% per year. The lowest was -1.90% per year. And the median was 1.10% per year.

As of today (2026-07-15), Acelon Chemicals & Fiber's current stock price is NT$18.50. Acelon Chemicals & Fiber's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$17.35. Acelon Chemicals & Fiber's Cyclically Adjusted PB Ratio of today is 1.07.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Acelon Chemicals & Fiber was 1.59. The lowest was 0.35. And the median was 0.76.


Acelon Chemicals & Fiber  (TPE:1466) 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.

Acelon Chemicals & Fiber's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=18.50/17.35
=1.07

* 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 Acelon Chemicals & Fiber was 1.59. The lowest was 0.35. And the median was 0.76.


Be Aware

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


Acelon Chemicals & Fiber Cyclically Adjusted Book per Share Related Terms


Acelon Chemicals & Fiber Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Acelon Chemicals & Fiber'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.

Acelon Chemicals & Fiber Cyclically Adjusted Book per Share Chart

Acelon Chemicals & Fiber 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 17.81 18.39 18.20 17.80 17.35

Acelon Chemicals & Fiber 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 17.80 17.79 17.71 17.61 17.35

Acelon Chemicals & Fiber Cyclically Adjusted Book per Share Competitor Comparison

For the Textile Manufacturing subindustry, Acelon Chemicals & Fiber'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.


Acelon Chemicals & Fiber Cyclically Adjusted PB Ratio vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Acelon Chemicals & Fiber's Cyclically Adjusted PB Ratio falls into.


TPE:1466
60GF Score
Acelon Chemicals & Fiber Corp TPE:1466
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acelon Chemicals & Fiber 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, Acelon Chemicals & Fiber'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)
=13.91/324.0540*324.0540
=13.910

Current CPI (Dec. 2025) = 324.0540.

Acelon Chemicals & Fiber Quarterly Data

Book Value per Share CPI Adj_Book
201603 16.260 238.132 22.127
201606 16.056 241.018 21.588
201609 15.935 241.428 21.389
201612 15.777 241.432 21.176
201703 15.951 243.801 21.202
201706 15.797 244.955 20.898
201709 15.561 246.819 20.430
201712 15.655 246.524 20.578
201803 15.536 249.554 20.174
201806 15.381 251.989 19.780
201809 15.061 252.439 19.334
201812 14.784 251.233 19.069
201903 14.980 254.202 19.096
201906 14.857 256.143 18.796
201909 14.674 256.759 18.520
201912 13.875 256.974 17.497
202003 13.765 258.115 17.281
202006 13.421 257.797 16.870
202009 13.871 260.280 17.270
202012 14.179 260.474 17.640
202103 14.538 264.877 17.786
202106 15.034 271.696 17.931
202109 15.448 274.310 18.249
202112 15.800 278.802 18.364
202203 16.210 287.504 18.271
202206 15.245 296.311 16.672
202209 14.867 296.808 16.232
202212 14.357 296.797 15.676
202303 13.661 301.836 14.667
202306 13.270 305.109 14.094
202309 13.096 307.789 13.788
202312 12.987 306.746 13.720
202403 12.830 312.332 13.312
202406 12.882 314.175 13.287
202409 12.873 315.301 13.230
202412 13.160 315.605 13.512
202503 13.311 319.799 13.488
202506 13.057 322.561 13.117
202509 14.015 324.800 13.983
202512 13.910 324.054 13.910

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$17.35 mean?
Acelon Chemicals & Fiber (TPE:1466) has a Cyclically Adjusted Book per Share of NT$17.35 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 Acelon Chemicals & Fiber and its competitors.
Is Acelon Chemicals & Fiber's Cyclically Adjusted Book per Share too high?
Acelon Chemicals & Fiber's current Cyclically Adjusted Book per Share is NT$17.35. Overall, Acelon Chemicals & Fiber has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acelon Chemicals & Fiber's Cyclically Adjusted Book per Share compare to competitors?
Acelon Chemicals & Fiber's Cyclically Adjusted Book per Share of NT$17.35 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 Acelon Chemicals & Fiber and its competitors. Acelon Chemicals & Fiber's current Cyclically Adjusted Book per Share is NT$17.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acelon Chemicals & Fiber stock overvalued right now?
Based on GuruFocus' analysis, Acelon Chemicals & Fiber (TPE:1466) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$12.82, compared to a current price of NT$18.50 — trading 44.3% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$17.35. Acelon Chemicals & Fiber's overall GF Score™ is 60/100 with 6 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 Acelon Chemicals & Fiber (TPE:1466), the current Cyclically Adjusted Book per Share is NT$17.35 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 Acelon Chemicals & Fiber (TPE:1466) Overvalued in 2026?

Based on GuruFocus' analysis, Acelon Chemicals & Fiber stock appears to be overvalued. The current stock price of NT$18.50 is trading 44.3% above its estimated GF Value™ of NT$12.82. GuruFocus considers Acelon Chemicals & Fiber to be Significantly Overvalued.

Key valuation signals for TPE:1466:

  • Cyclically Adjusted Book per Share: NT$17.35
  • GF Value™: NT$12.82 vs. price of NT$18.50 (44.3% above fair value)
  • GF Score™: 60/100 with 6 warning signs

No single metric tells the full story. See the TPE:1466 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acelon Chemicals & Fiber Business Description

Address No.94, Fanjin Road, Puyan Township, Changhua County, Changhua, TWN
Acelon Chemicals & Fiber Corp operates in the textile manufacturing industry. The products offered by the company include nylon yarn, polyester yarn, processed yarn, nylon textured yarn, polyester textured yarn, filament yarn, functional yarn, and other related products. Geographically, the company operates in Asia, America, and Europe.
60GF Score

Get the complete analysis for TPE:1466

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

NT$18.50
Price
NT$12.82
GF Value