Orient Semiconductor Electronics (TPE:2329) Cyclically Adjusted Book per Share: NT$15.05 (As of Dec. 2025)


TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
80 GF Score
Price NT$51.70
GF Value NT$51.00
Valuation Fairly Valued
! 1 Warning Sign
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What is Orient Semiconductor Electronics Cyclically Adjusted Book per Share?

Orient Semiconductor Electronics TPE:2329 -5.31% 80 Cyclically Adjusted Book per Share is NT$15.05 as of Dec. 2025. GuruFocus rates TPE:2329 with a GF Score™ of 80/100 and a GF Value™ of NT$51.00 (Fairly Valued). The stock has 1 warning sign 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.

Orient Semiconductor Electronics's adjusted book value per share for the three months ended in Dec. 2025 was NT$19.918. 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$15.05 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Orient Semiconductor Electronics's average Cyclically Adjusted Book Growth Rate was 5.40% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 6.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 7.60% 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 Orient Semiconductor Electronics was 8.40% per year. The lowest was 2.50% per year. And the median was 6.70% per year.

As of today (2026-07-08), Orient Semiconductor Electronics's current stock price is NT$51.70. Orient Semiconductor Electronics's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$15.05. Orient Semiconductor Electronics's Cyclically Adjusted PB Ratio of today is 3.44.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Orient Semiconductor Electronics was 5.80. The lowest was 0.85. And the median was 1.94.


Orient Semiconductor Electronics  (TPE:2329) 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.

Orient Semiconductor Electronics's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=51.70/15.05
=3.44

* 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 Orient Semiconductor Electronics was 5.80. The lowest was 0.85. And the median was 1.94.


Be Aware

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


Orient Semiconductor Electronics Cyclically Adjusted Book per Share Related Terms


Orient Semiconductor Electronics Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Cyclically Adjusted Book per Share Chart

Orient Semiconductor Electronics 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 11.36 12.39 13.34 14.28 15.05

Orient Semiconductor Electronics 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 14.28 14.57 14.77 14.96 15.05

TPE:2329 vs NVDA, AVGO, MU: Cyclically Adjusted Book per Share Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Cyclically Adjusted PB Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Cyclically Adjusted PB Ratio falls into.


TPE:2329
80GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Orient Semiconductor Electronics 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, Orient Semiconductor Electronics'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)
=19.918/324.0540*324.0540
=19.918

Current CPI (Dec. 2025) = 324.0540.

Orient Semiconductor Electronics Quarterly Data

Book Value per Share CPI Adj_Book
201603 11.278 238.132 15.347
201606 11.638 241.018 15.648
201609 11.767 241.428 15.794
201612 11.740 241.432 15.758
201703 11.315 243.801 15.040
201706 11.083 244.955 14.662
201709 10.911 246.819 14.325
201712 10.247 246.524 13.470
201803 10.041 249.554 13.039
201806 10.001 251.989 12.861
201809 9.937 252.439 12.756
201812 9.963 251.233 12.851
201903 10.087 254.202 12.859
201906 10.502 256.143 13.286
201909 10.948 256.759 13.817
201912 10.884 256.974 13.725
202003 10.922 258.115 13.712
202006 10.285 257.797 12.928
202009 10.316 260.280 12.844
202012 10.414 260.474 12.956
202103 10.867 264.877 13.295
202106 11.621 271.696 13.860
202109 12.249 274.310 14.470
202112 12.949 278.802 15.051
202203 13.639 287.504 15.373
202206 12.969 296.311 14.183
202209 13.565 296.808 14.810
202212 14.314 296.797 15.629
202303 15.029 301.836 16.135
202306 14.619 305.109 15.527
202309 15.947 307.789 16.790
202312 17.057 306.746 18.019
202403 16.693 312.332 17.319
202406 16.665 314.175 17.189
202409 17.179 315.301 17.656
202412 17.591 315.605 18.062
202503 16.558 319.799 16.778
202506 16.693 322.561 16.770
202509 17.596 324.800 17.556
202512 19.918 324.054 19.918

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$15.05 mean?
Orient Semiconductor Electronics (TPE:2329) has a Cyclically Adjusted Book per Share of NT$15.05 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 Orient Semiconductor Electronics and its competitors.
Is Orient Semiconductor Electronics' Cyclically Adjusted Book per Share too high?
Orient Semiconductor Electronics' current Cyclically Adjusted Book per Share is NT$15.05. Overall, Orient Semiconductor Electronics has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Cyclically Adjusted Book per Share compare to NVDA and AVGO?
Orient Semiconductor Electronics' Cyclically Adjusted Book per Share of NT$15.05 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Cyclically Adjusted Book per Share depends on the Semiconductors 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 Orient Semiconductor Electronics and its competitors. Orient Semiconductor Electronics's current Cyclically Adjusted Book per Share is NT$15.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$51.00, compared to a current price of NT$51.70 — trading 1.4% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$15.05. Orient Semiconductor Electronics' overall GF Score™ is 80/100 with 1 warning sign 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 Orient Semiconductor Electronics (TPE:2329), the current Cyclically Adjusted Book per Share is NT$15.05 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be overvalued. The current stock price of NT$51.70 is trading 1.4% above its estimated GF Value™ of NT$51.00. GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.

Key valuation signals for TPE:2329:

  • Cyclically Adjusted Book per Share: NT$15.05
  • GF Value™: NT$51.00 vs. price of NT$51.70 (1.4% above fair value)
  • GF Score™: 80/100 with 1 warning sign

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
80GF Score

Get the complete analysis for TPE:2329

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

NT$51.70
Price
NT$51.00
GF Value