C Sun Manufacturing (TPE:2467) Cyclically Adjusted Book per Share: NT$21.54 (As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$569.00
GF Value NT$232.66
Valuation Significantly Overvalued
! 8 Warning Signs
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What is C Sun Manufacturing Cyclically Adjusted Book per Share?

C Sun Manufacturing TPE:2467 +1.61% 70 Cyclically Adjusted Book per Share is NT$21.54 as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 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.

C Sun Manufacturing's adjusted book value per share for the three months ended in Sep. 2025 was NT$35.128. 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$21.54 for the trailing ten years ended in Sep. 2025.

During the past 12 months, C Sun Manufacturing's average Cyclically Adjusted Book Growth Rate was 6.80% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 5.00% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 4.40% 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 C Sun Manufacturing was 5.00% per year. The lowest was 4.00% per year. And the median was 4.90% per year.

As of today (2026-06-30), C Sun Manufacturing's current stock price is NT$569.00. C Sun Manufacturing's Cyclically Adjusted Book per Share for the quarter that ended in Sep. 2025 was NT$21.54. C Sun Manufacturing's Cyclically Adjusted PB Ratio of today is 26.42.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of C Sun Manufacturing was 28.74. The lowest was 1.34. And the median was 2.73.


C Sun Manufacturing  (TPE:2467) 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.

C Sun Manufacturing's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=569.00/21.54
=26.42

* 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 C Sun Manufacturing was 28.74. The lowest was 1.34. And the median was 2.73.


Be Aware

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


C Sun Manufacturing Cyclically Adjusted Book per Share Related Terms


C Sun Manufacturing Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Cyclically Adjusted Book per Share Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.61 17.61 18.68 19.17 20.41

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 20.16 20.41 20.74 21.07 21.54

TPE:2467 vs GEV, ETN, PH: Cyclically Adjusted Book per Share Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Cyclically Adjusted PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Cyclically Adjusted PB Ratio falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 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, C Sun Manufacturing's adjusted Book Value per Share data for the three months ended in Sep. 2025 was:

Adj_Book= Book Value per Share /CPI of Sep. 2025 (Change)*Current CPI (Sep. 2025)
=35.128/324.8000*324.8000
=35.128

Current CPI (Sep. 2025) = 324.8000.

C Sun Manufacturing Quarterly Data

Book Value per Share CPI Adj_Book
201512 13.126 236.525 18.025
201603 12.249 238.132 16.707
201606 11.193 241.018 15.084
201609 12.488 241.428 16.800
201612 12.630 241.432 16.991
201703 13.021 243.801 17.347
201706 13.403 244.955 17.772
201709 14.163 246.819 18.638
201712 14.602 246.524 19.238
201803 15.481 249.554 20.149
201806 15.804 251.989 20.370
201809 16.428 252.439 21.137
201812 16.556 251.233 21.404
201903 17.968 254.202 22.958
201906 15.362 256.143 19.480
201909 16.038 256.759 20.288
201912 16.027 256.974 20.257
202003 15.520 258.115 19.530
202006 13.696 257.797 17.256
202009 14.764 260.280 18.424
202012 16.008 260.474 19.961
202103 17.130 264.877 21.005
202106 18.463 271.696 22.072
202109 16.607 274.310 19.664
202112 18.128 278.802 21.119
202203 19.941 287.504 22.528
202206 17.728 296.311 19.432
202209 19.466 296.808 21.302
202212 20.354 296.797 22.274
202303 18.559 301.836 19.971
202306 19.389 305.109 20.640
202309 21.151 307.789 22.320
202312 20.696 306.746 21.914
202403 23.236 312.332 24.164
202406 29.014 314.175 29.995
202409 32.400 315.301 33.376
202412 32.388 315.605 33.332
202503 25.716 319.799 26.118
202506 27.327 322.561 27.517
202509 35.128 324.800 35.128

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$21.54 mean?
C Sun Manufacturing (TPE:2467) has a Cyclically Adjusted Book per Share of NT$21.54 as of Sep. 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 C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Cyclically Adjusted Book per Share too high?
C Sun Manufacturing's current Cyclically Adjusted Book per Share is NT$21.54. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Cyclically Adjusted Book per Share compare to GEV and ETN?
C Sun Manufacturing's Cyclically Adjusted Book per Share of NT$21.54 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 C Sun Manufacturing and its competitors. C Sun Manufacturing's current Cyclically Adjusted Book per Share is NT$21.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$232.66, compared to a current price of NT$569.00 — trading 144.6% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$21.54. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current Cyclically Adjusted Book per Share is NT$21.54 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$569.00 is trading 144.6% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Cyclically Adjusted Book per Share: NT$21.54
  • GF Value™: NT$232.66 vs. price of NT$569.00 (144.6% above fair value)
  • GF Score™: 70/100 with 8 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$569.00
Price
NT$232.66
GF Value