Roundtop Machinery Industries Co (TPE:1540) Cyclically Adjusted Book per Share: NT$19.40 (As of Dec. 2025)


TPE:1540 Roundtop Machinery Industries Co Ltd TPE:1540
85 GF Score
Price NT$22.30
GF Value NT$23.99
Valuation Fairly Valued
! 2 Warning Signs
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What is Roundtop Machinery Industries Co Cyclically Adjusted Book per Share?

Roundtop Machinery Industries Co TPE:1540 -1.33% 85 Cyclically Adjusted Book per Share is NT$19.40 as of Dec. 2025. GuruFocus rates TPE:1540 with a GF Score™ of 85/100 and a GF Value™ of NT$23.99 (Fairly Valued). The stock has 2 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.

Roundtop Machinery Industries Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$17.306. 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$19.40 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Roundtop Machinery Industries 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 0.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 2.30% 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 Roundtop Machinery Industries Co was 3.60% per year. The lowest was 0.70% per year. And the median was 2.70% per year.

As of today (2026-07-08), Roundtop Machinery Industries Co's current stock price is NT$22.30. Roundtop Machinery Industries Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$19.40. Roundtop Machinery Industries Co's Cyclically Adjusted PB Ratio of today is 1.15.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Roundtop Machinery Industries Co was 2.44. The lowest was 0.72. And the median was 0.93.


Roundtop Machinery Industries Co  (TPE:1540) 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.

Roundtop Machinery Industries Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=22.30/19.40
=1.15

* 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 Roundtop Machinery Industries Co was 2.44. The lowest was 0.72. And the median was 0.93.


Be Aware

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


Roundtop Machinery Industries Co Cyclically Adjusted Book per Share Related Terms


Roundtop Machinery Industries Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Roundtop Machinery Industries 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.

Roundtop Machinery Industries Co Cyclically Adjusted Book per Share Chart

Roundtop Machinery Industries 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 18.22 18.99 19.24 19.42 19.40

Roundtop Machinery Industries 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 19.42 19.55 19.56 19.55 19.40

TPE:1540 vs GEV, ETN, PH: Cyclically Adjusted Book per Share Comparison

For the Specialty Industrial Machinery subindustry, Roundtop Machinery Industries 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.


Roundtop Machinery Industries Co Cyclically Adjusted PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Roundtop Machinery Industries Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Roundtop Machinery Industries Co's Cyclically Adjusted PB Ratio falls into.


TPE:1540
85GF Score
Roundtop Machinery Industries Co Ltd TPE:1540
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Roundtop Machinery Industries 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, Roundtop Machinery Industries 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)
=17.306/324.0540*324.0540
=17.306

Current CPI (Dec. 2025) = 324.0540.

Roundtop Machinery Industries Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 16.108 238.132 21.920
201606 15.187 241.018 20.419
201609 15.258 241.428 20.480
201612 16.477 241.432 22.116
201703 17.405 243.801 23.134
201706 15.533 244.955 20.549
201709 15.984 246.819 20.986
201712 16.009 246.524 21.044
201803 16.099 249.554 20.905
201806 16.281 251.989 20.937
201809 16.550 252.439 21.245
201812 17.007 251.233 21.937
201903 17.611 254.202 22.450
201906 16.841 256.143 21.306
201909 17.186 256.759 21.690
201912 16.862 256.974 21.264
202003 17.047 258.115 21.402
202006 15.648 257.797 19.670
202009 15.478 260.280 19.270
202012 15.632 260.474 19.448
202103 15.876 264.877 19.423
202106 15.704 271.696 18.730
202109 15.169 274.310 17.920
202112 15.107 278.802 17.559
202203 15.493 287.504 17.463
202206 15.520 296.311 16.973
202209 16.106 296.808 17.584
202212 16.079 296.797 17.556
202303 16.224 301.836 17.418
202306 16.169 305.109 17.173
202309 16.554 307.789 17.429
202312 16.764 306.746 17.710
202403 17.424 312.332 18.078
202406 17.149 314.175 17.688
202409 17.281 315.301 17.761
202412 17.786 315.605 18.262
202503 18.283 319.799 18.526
202506 16.315 322.561 16.391
202509 16.729 324.800 16.691
202512 17.306 324.054 17.306

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$19.40 mean?
Roundtop Machinery Industries Co (TPE:1540) has a Cyclically Adjusted Book per Share of NT$19.40 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 Roundtop Machinery Industries Co and its competitors.
Is Roundtop Machinery Industries Co's Cyclically Adjusted Book per Share too high?
Roundtop Machinery Industries Co's current Cyclically Adjusted Book per Share is NT$19.40. Overall, Roundtop Machinery Industries Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Roundtop Machinery Industries Co's Cyclically Adjusted Book per Share compare to GEV and ETN?
Roundtop Machinery Industries Co's Cyclically Adjusted Book per Share of NT$19.40 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted Book per Share depends on the Industrial Products 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 Roundtop Machinery Industries Co and its competitors. Roundtop Machinery Industries Co's current Cyclically Adjusted Book per Share is NT$19.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roundtop Machinery Industries Co stock overvalued right now?
Based on GuruFocus' analysis, Roundtop Machinery Industries Co (TPE:1540) is currently considered Fairly Valued. The stock's GF Value™ is NT$23.99, compared to a current price of NT$22.30 — trading 7% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$19.40. Roundtop Machinery Industries Co's overall GF Score™ is 85/100 with 2 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 Roundtop Machinery Industries Co (TPE:1540), the current Cyclically Adjusted Book per Share is NT$19.40 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 Roundtop Machinery Industries Co (TPE:1540) Overvalued in 2026?

Based on GuruFocus' analysis, Roundtop Machinery Industries Co stock appears to be undervalued. The current stock price of NT$22.30 is trading 7% below its estimated GF Value™ of NT$23.99. GuruFocus considers Roundtop Machinery Industries Co to be Fairly Valued.

Key valuation signals for TPE:1540:

  • Cyclically Adjusted Book per Share: NT$19.40
  • GF Value™: NT$23.99 vs. price of NT$22.30 (7% below fair value)
  • GF Score™: 85/100 with 2 warning signs

No single metric tells the full story. See the TPE:1540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Roundtop Machinery Industries Co Business Description

Address No. 1056, Zhongshan Road, Shengang District, Taichung City, TWN, 42952
Roundtop Machinery Industries Co Ltd is mainly engaged in the manufacturing and selling of machine tools, including milling machines, CNC milling machines, lathes, CNC lathes, various cutting centers, plastic machines, and spare parts. Geographically, the company generates the majority of its revenue from Asia and the rest from the Americas, Europe, and other regions.
85GF Score

Get the complete analysis for TPE:1540

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

NT$22.30
Price
NT$23.99
GF Value