Lingsen Precision Industries (TPE:2369) Cyclically Adjusted Book per Share: NT$17.66 (As of Mar. 2026)

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TPE:2369 Lingsen Precision Industries Ltd TPE:2369
61 GF Score
Price NT$30.00
GF Value NT$22.68
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Lingsen Precision Industries Cyclically Adjusted Book per Share?

Lingsen Precision Industries TPE:2369 -7.55% 61 Cyclically Adjusted Book per Share is NT$17.66 as of Mar. 2026. GuruFocus rates TPE:2369 with a GF Score™ of 61/100 and a GF Value™ of NT$22.68 (Significantly Overvalued). 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.

Lingsen Precision Industries's adjusted book value per share for the three months ended in Mar. 2026 was NT$12.935. 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$17.66 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Lingsen Precision Industries's average Cyclically Adjusted Book Growth Rate was -100.00% 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 0.40% 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 Lingsen Precision Industries was 2.20% per year. The lowest was -1.50% per year. And the median was 1.10% per year.

As of today (2026-07-29), Lingsen Precision Industries's current stock price is NT$30.00. Lingsen Precision Industries's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was NT$17.66. Lingsen Precision Industries's Cyclically Adjusted PB Ratio of today is 1.70.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lingsen Precision Industries was 2.04. The lowest was 0.43. And the median was 0.96.


Lingsen Precision Industries  (TPE:2369) 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.

Lingsen Precision Industries's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=30.00/17.66
=1.70

* 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 Lingsen Precision Industries was 2.04. The lowest was 0.43. And the median was 0.96.


Be Aware

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


Lingsen Precision Industries Cyclically Adjusted Book per Share Related Terms


Lingsen Precision Industries Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lingsen Precision Industries'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.

Lingsen Precision Industries Cyclically Adjusted Book per Share Chart

Lingsen Precision Industries 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 17.79 18.35 18.28 18.01 17.55

Lingsen Precision Industries Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 18.01 17.94 17.83 17.55 17.66

TPE:2369 vs AMAT, LRCX, KLAC: Cyclically Adjusted Book per Share Comparison

For the Semiconductor Equipment & Materials subindustry, Lingsen Precision Industries'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.


Lingsen Precision Industries Cyclically Adjusted PB Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Lingsen Precision Industries's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Lingsen Precision Industries's Cyclically Adjusted PB Ratio falls into.


TPE:2369
61GF Score
Lingsen Precision Industries Ltd TPE:2369
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lingsen Precision Industries 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, Lingsen Precision Industries's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=12.935/330.2130*330.2130
=12.935

Current CPI (Mar. 2026) = 330.2130.

Lingsen Precision Industries Quarterly Data

Book Value per Share CPI Adj_Book
201606 15.663 241.018 21.460
201609 16.112 241.428 22.037
201612 16.475 241.432 22.533
201703 16.498 243.801 22.345
201706 16.092 244.955 21.693
201709 16.209 246.819 21.686
201712 16.271 246.524 21.795
201803 16.175 249.554 21.403
201806 15.674 251.989 20.540
201809 15.564 252.439 20.359
201812 15.370 251.233 20.202
201903 14.799 254.202 19.224
201906 14.219 256.143 18.331
201909 13.971 256.759 17.968
201912 13.692 256.974 17.594
202003 13.546 258.115 17.330
202006 13.395 257.797 17.158
202009 13.341 260.280 16.926
202012 13.211 260.474 16.748
202103 13.483 264.877 16.809
202106 13.979 271.696 16.990
202109 14.767 274.310 17.776
202112 15.631 278.802 18.513
202203 16.099 287.504 18.491
202206 15.032 296.311 16.752
202209 14.980 296.808 16.666
202212 15.253 296.797 16.970
202303 15.008 301.836 16.419
202306 14.705 305.109 15.915
202309 14.688 307.789 15.758
202312 14.546 306.746 15.659
202403 14.330 312.332 15.150
202406 14.371 314.175 15.105
202409 14.095 315.301 14.762
202412 14.098 315.605 14.751
202503 13.811 319.799 14.261
202506 13.006 322.561 13.315
202509 12.728 324.800 12.940
202512 12.822 324.054 13.066
202603 12.935 330.213 12.935

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$17.66 mean?
Lingsen Precision Industries (TPE:2369) has a Cyclically Adjusted Book per Share of NT$17.66 as of Mar. 2026. 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 Lingsen Precision Industries and its competitors.
Is Lingsen Precision Industries' Cyclically Adjusted Book per Share too high?
Lingsen Precision Industries' current Cyclically Adjusted Book per Share is NT$17.66. Overall, Lingsen Precision Industries has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lingsen Precision Industries' Cyclically Adjusted Book per Share compare to AMAT and LRCX?
Lingsen Precision Industries' Cyclically Adjusted Book per Share of NT$17.66 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 Lingsen Precision Industries and its competitors. Lingsen Precision Industries's current Cyclically Adjusted Book per Share is NT$17.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lingsen Precision Industries stock overvalued right now?
Based on GuruFocus' analysis, Lingsen Precision Industries (TPE:2369) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.68, compared to a current price of NT$30.00 — trading 32.3% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$17.66. Lingsen Precision Industries' overall GF Score™ is 61/100 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 Lingsen Precision Industries (TPE:2369), the current Cyclically Adjusted Book per Share is NT$17.66 as of Mar. 2026. 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 Lingsen Precision Industries (TPE:2369) Overvalued in 2026?

Based on GuruFocus' analysis, Lingsen Precision Industries stock appears to be overvalued. The current stock price of NT$30.00 is trading 32.3% above its estimated GF Value™ of NT$22.68. GuruFocus considers Lingsen Precision Industries to be Significantly Overvalued.

Key valuation signals for TPE:2369:

  • Cyclically Adjusted Book per Share: NT$17.66
  • GF Value™: NT$22.68 vs. price of NT$30.00 (32.3% above fair value)
  • GF Score™: 61/100 with 1 warning sign

No single metric tells the full story. See the TPE:2369 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lingsen Precision Industries Business Description

Address No. 5-1, Nan\'er Road, Tanzi District, Taichung, TWN, 427058
Lingsen Precision Industries Ltd operates in the semiconductor industry. The company is engaged in the packaging, processing, testing, and distribution of integrated circuits and various semiconductor components. The main business is IC packaging and testing as well as optoelectronic devices.
61GF Score

Get the complete analysis for TPE:2369

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

NT$30.00
Price
NT$22.68
GF Value