Liwanli Innovation Co (TPE:3054) Cyclically Adjusted Book per Share: NT$14.76 (As of Dec. 2025)


TPE:3054 Liwanli Innovation Co Ltd TPE:3054
61 GF Score
Price NT$63.40
GF Value NT$39.92
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Liwanli Innovation Co Cyclically Adjusted Book per Share?

Liwanli Innovation Co TPE:3054 +3.59% 61 Cyclically Adjusted Book per Share is NT$14.76 as of Dec. 2025. GuruFocus rates TPE:3054 with a GF Score™ of 61/100 and a GF Value™ of NT$39.92 (Significantly Overvalued). 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.

Liwanli Innovation Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$13.095. 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$14.76 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Liwanli Innovation Co's average Cyclically Adjusted Book Growth Rate was -2.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -4.00% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -1.80% 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 Liwanli Innovation Co was 0.90% per year. The lowest was -4.00% per year. And the median was -1.15% per year.

As of today (2026-07-09), Liwanli Innovation Co's current stock price is NT$63.40. Liwanli Innovation Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$14.76. Liwanli Innovation Co's Cyclically Adjusted PB Ratio of today is 4.30.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Liwanli Innovation Co was 5.68. The lowest was 1.11. And the median was 1.43.


Liwanli Innovation Co  (TPE:3054) 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.

Liwanli Innovation Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=63.40/14.76
=4.30

* 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 Liwanli Innovation Co was 5.68. The lowest was 1.11. And the median was 1.43.


Be Aware

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


Liwanli Innovation Co Cyclically Adjusted Book per Share Related Terms


Liwanli Innovation Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Liwanli Innovation 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.

Liwanli Innovation Co Cyclically Adjusted Book per Share Chart

Liwanli Innovation 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 16.40 16.66 15.98 15.17 14.76

Liwanli Innovation 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 15.17 15.07 14.93 14.93 14.76

TPE:3054 vs ZTS, UTHR: Cyclically Adjusted Book per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Liwanli Innovation 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.


Liwanli Innovation Co Cyclically Adjusted PB Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Liwanli Innovation Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TPE:3054
61GF Score
Liwanli Innovation Co Ltd TPE:3054
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Liwanli Innovation 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, Liwanli Innovation 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)
=13.095/324.0540*324.0540
=13.095

Current CPI (Dec. 2025) = 324.0540.

Liwanli Innovation Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 13.732 238.132 18.687
201606 14.054 241.018 18.896
201609 14.730 241.428 19.771
201612 17.221 241.432 23.114
201703 18.694 243.801 24.848
201706 18.368 244.955 24.299
201709 18.708 246.819 24.562
201712 17.466 246.524 22.959
201803 18.352 249.554 23.831
201806 15.806 251.989 20.326
201809 12.024 252.439 15.435
201812 12.286 251.233 15.847
201903 12.089 254.202 15.411
201906 11.632 256.143 14.716
201909 11.648 256.759 14.701
201912 11.579 256.974 14.602
202003 11.327 258.115 14.221
202006 11.503 257.797 14.459
202009 11.367 260.280 14.152
202012 11.222 260.474 13.961
202103 11.306 264.877 13.832
202106 12.606 271.696 15.035
202109 11.140 274.310 13.160
202112 11.128 278.802 12.934
202203 10.791 287.504 12.163
202206 9.929 296.311 10.859
202209 9.562 296.808 10.440
202212 9.490 296.797 10.362
202303 9.663 301.836 10.374
202306 9.787 305.109 10.395
202309 9.545 307.789 10.049
202312 9.715 306.746 10.263
202403 9.375 312.332 9.727
202406 9.754 314.175 10.061
202409 9.413 315.301 9.674
202412 9.336 315.605 9.586
202503 9.147 319.799 9.269
202506 9.216 322.561 9.259
202509 10.960 324.800 10.935
202512 13.095 324.054 13.095

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$14.76 mean?
Liwanli Innovation Co (TPE:3054) has a Cyclically Adjusted Book per Share of NT$14.76 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 Liwanli Innovation Co and its competitors.
Is Liwanli Innovation Co's Cyclically Adjusted Book per Share too high?
Liwanli Innovation Co's current Cyclically Adjusted Book per Share is NT$14.76. Overall, Liwanli Innovation Co has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liwanli Innovation Co's Cyclically Adjusted Book per Share compare to ZTS and UTHR?
Liwanli Innovation Co's Cyclically Adjusted Book per Share of NT$14.76 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Cyclically Adjusted Book per Share depends on the Drug Manufacturers 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 Liwanli Innovation Co and its competitors. Liwanli Innovation Co's current Cyclically Adjusted Book per Share is NT$14.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liwanli Innovation Co stock overvalued right now?
Based on GuruFocus' analysis, Liwanli Innovation Co (TPE:3054) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$39.92, compared to a current price of NT$63.40 — trading 58.8% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$14.76. Liwanli Innovation Co's overall GF Score™ is 61/100 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 Liwanli Innovation Co (TPE:3054), the current Cyclically Adjusted Book per Share is NT$14.76 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 Liwanli Innovation Co (TPE:3054) Overvalued in 2026?

Based on GuruFocus' analysis, Liwanli Innovation Co stock appears to be overvalued. The current stock price of NT$63.40 is trading 58.8% above its estimated GF Value™ of NT$39.92. GuruFocus considers Liwanli Innovation Co to be Significantly Overvalued.

Key valuation signals for TPE:3054:

  • Cyclically Adjusted Book per Share: NT$14.76
  • GF Value™: NT$39.92 vs. price of NT$63.40 (58.8% above fair value)
  • GF Score™: 61/100 with 2 warning signs

No single metric tells the full story. See the TPE:3054 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Liwanli Innovation Co Business Description

Address No. 537, Tanmei Street, 9th Floor, Neihu District, Taipei City, TWN, 235
Liwanli Innovation Co Ltd is engaged in the manufacture, wholesale, and retail of electronic materials and the sales of biotech products like drug nutrient products. The reportable segments of the company are distinguished by products; the electronic department is mainly engaged in the sale and after-sales service of computer peripherals, memory and other related products; and the biotechnology department is mainly engaged in the sales of biotechnology products. Maximum revenue is generated from its Electronics department. Geographically, it generates a majority of its revenue from Taiwan, followed by other regions.
61GF Score

Get the complete analysis for TPE:3054

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

NT$63.40
Price
NT$39.92
GF Value