Pacific Construction Co (TPE:2506) Cyclically Adjusted Book per Share: NT$22.42 (As of Dec. 2025)


TPE:2506 Pacific Construction Co Ltd TPE:2506
70 GF Score
Price NT$8.90
GF Value NT$9.97
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Pacific Construction Co Cyclically Adjusted Book per Share?

Pacific Construction Co TPE:2506 70 Cyclically Adjusted Book per Share is NT$22.42 as of Dec. 2025. GuruFocus rates TPE:2506 with a GF Score™ of 70/100 and a GF Value™ of NT$9.97 (Modestly Undervalued). The stock has 5 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.

Pacific Construction Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$21.571. 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$22.42 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Pacific Construction Co's average Cyclically Adjusted Book Growth Rate was 2.00% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 3.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 4.80% 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 Pacific Construction Co was 6.20% per year. The lowest was 3.10% per year. And the median was 5.30% per year.

As of today (2026-07-12), Pacific Construction Co's current stock price is NT$8.90. Pacific Construction Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$22.42. Pacific Construction Co's Cyclically Adjusted PB Ratio of today is 0.40.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Pacific Construction Co was 0.70. The lowest was 0.38. And the median was 0.49.


Pacific Construction Co  (TPE:2506) 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.

Pacific Construction Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=8.90/22.42
=0.40

* 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 Pacific Construction Co was 0.70. The lowest was 0.38. And the median was 0.49.


Be Aware

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


Pacific Construction Co Cyclically Adjusted Book per Share Related Terms


Pacific Construction Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Pacific Construction 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.

Pacific Construction Co Cyclically Adjusted Book per Share Chart

Pacific Construction 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 18.97 20.45 21.35 21.97 22.42

Pacific Construction 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 21.97 22.23 22.40 22.49 22.42

Pacific Construction Co Cyclically Adjusted Book per Share Competitor Comparison

For the Real Estate - Development subindustry, Pacific Construction 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.


Pacific Construction Co Cyclically Adjusted PB Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Pacific Construction Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Pacific Construction Co's Cyclically Adjusted PB Ratio falls into.


TPE:2506
70GF Score
Pacific Construction Co Ltd TPE:2506
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pacific Construction 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, Pacific Construction 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)
=21.571/324.0540*324.0540
=21.571

Current CPI (Dec. 2025) = 324.0540.

Pacific Construction Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 16.082 238.132 21.885
201606 16.017 241.018 21.535
201609 17.597 241.428 23.619
201612 16.264 241.432 21.830
201703 16.446 243.801 21.860
201706 17.400 244.955 23.019
201709 17.401 246.819 22.846
201712 17.239 246.524 22.661
201803 19.028 249.554 24.708
201806 18.759 251.989 24.124
201809 18.809 252.439 24.145
201812 19.334 251.233 24.938
201903 19.360 254.202 24.680
201906 19.104 256.143 24.169
201909 19.078 256.759 24.078
201912 18.946 256.974 23.892
202003 18.708 258.115 23.487
202006 18.705 257.797 23.512
202009 18.487 260.280 23.017
202012 18.815 260.474 23.408
202103 19.252 264.877 23.553
202106 18.714 271.696 22.320
202109 18.704 274.310 22.096
202112 18.674 278.802 21.705
202203 18.379 287.504 20.715
202206 20.558 296.311 22.483
202209 20.462 296.808 22.340
202212 20.164 296.797 22.016
202303 20.144 301.836 21.627
202306 20.050 305.109 21.295
202309 20.393 307.789 21.471
202312 19.061 306.746 20.137
202403 18.143 312.332 18.824
202406 19.117 314.175 19.718
202409 22.149 315.301 22.764
202412 21.290 315.605 21.860
202503 20.751 319.799 21.027
202506 20.725 322.561 20.821
202509 21.263 324.800 21.214
202512 21.571 324.054 21.571

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$22.42 mean?
Pacific Construction Co (TPE:2506) has a Cyclically Adjusted Book per Share of NT$22.42 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 Pacific Construction Co and its competitors.
Is Pacific Construction Co's Cyclically Adjusted Book per Share too high?
Pacific Construction Co's current Cyclically Adjusted Book per Share is NT$22.42. Overall, Pacific Construction Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pacific Construction Co's Cyclically Adjusted Book per Share compare to competitors?
Pacific Construction Co's Cyclically Adjusted Book per Share of NT$22.42 can be compared against companies in the Real Estate 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 Real Estate company?
A good Cyclically Adjusted Book per Share depends on the Real Estate 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 Pacific Construction Co and its competitors. Pacific Construction Co's current Cyclically Adjusted Book per Share is NT$22.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Pacific Construction Co (TPE:2506) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$9.97, compared to a current price of NT$8.90 — trading 10.7% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$22.42. Pacific Construction Co's overall GF Score™ is 70/100 with 5 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 Pacific Construction Co (TPE:2506), the current Cyclically Adjusted Book per Share is NT$22.42 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 Pacific Construction Co (TPE:2506) Overvalued in 2026?

Based on GuruFocus' analysis, Pacific Construction Co stock appears to be undervalued. The current stock price of NT$8.90 is trading 10.7% below its estimated GF Value™ of NT$9.97. GuruFocus considers Pacific Construction Co to be Modestly Undervalued.

Key valuation signals for TPE:2506:

  • Cyclically Adjusted Book per Share: NT$22.42
  • GF Value™: NT$9.97 vs. price of NT$8.90 (10.7% below fair value)
  • GF Score™: 70/100 with 5 warning signs

No single metric tells the full story. See the TPE:2506 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pacific Construction Co Business Description

Address No. 495, Guangfu South Road, Xinyi District, Taipei, TWN, 110
Pacific Construction Co Ltd is engaged in the development and construction of real estate properties. The primary business of the company is contracting civil construction projects, land development and housing construction, housing and building development and rental, construction material manufacturing, precast housing, agency and trading of construction materials and their export business. The company's operating segments include Construction, Leasing Segment, and Property Management. It generates maximum revenue from the Property Management segment. Geographically, it derives a majority of its revenue from Taiwan.
70GF Score

Get the complete analysis for TPE:2506

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

NT$8.90
Price
NT$9.97
GF Value