Bestec Power Electronics Co (TPE:3308) Cyclically Adjusted Book per Share: NT$18.35 (As of Dec. 2025)


TPE:3308 Bestec Power Electronics Co Ltd TPE:3308
38 GF Score
Price NT$22.65
GF Value NT$0.78
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Bestec Power Electronics Co Cyclically Adjusted Book per Share?

Bestec Power Electronics Co TPE:3308 38 Cyclically Adjusted Book per Share is NT$18.35 as of Dec. 2025. GuruFocus rates TPE:3308 with a GF Score™ of 38/100 and a GF Value™ of NT$0.78 (Significantly Overvalued). The stock has 7 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.

Bestec Power Electronics Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$18.688. 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$18.35 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Bestec Power Electronics Co's average Cyclically Adjusted Book Growth Rate was -1.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -0.90% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -1.10% 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 Bestec Power Electronics Co was -0.90% per year. The lowest was -2.20% per year. And the median was -1.10% per year.

As of today (2026-07-06), Bestec Power Electronics Co's current stock price is NT$22.65. Bestec Power Electronics Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$18.35. Bestec Power Electronics Co's Cyclically Adjusted PB Ratio of today is 1.23.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Bestec Power Electronics Co was 3.95. The lowest was 0.34. And the median was 0.93.


Bestec Power Electronics Co  (TPE:3308) 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.

Bestec Power Electronics Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=22.65/18.35
=1.23

* 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 Bestec Power Electronics Co was 3.95. The lowest was 0.34. And the median was 0.93.


Be Aware

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


Bestec Power Electronics Co Cyclically Adjusted Book per Share Related Terms


Bestec Power Electronics Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Bestec Power Electronics 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.

Bestec Power Electronics Co Cyclically Adjusted Book per Share Chart

Bestec Power Electronics 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 19.20 18.84 18.71 18.62 18.35

Bestec Power Electronics 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 18.62 18.72 18.68 18.59 18.35

TPE:3308 vs VRT, BE: Cyclically Adjusted Book per Share Comparison

For the Electrical Equipment & Parts subindustry, Bestec Power Electronics 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.


Bestec Power Electronics Co Cyclically Adjusted PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Bestec Power Electronics Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Bestec Power Electronics Co's Cyclically Adjusted PB Ratio falls into.


TPE:3308
38GF Score
Bestec Power Electronics Co Ltd TPE:3308
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bestec Power Electronics 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, Bestec Power Electronics 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)
=18.688/324.0540*324.0540
=18.688

Current CPI (Dec. 2025) = 324.0540.

Bestec Power Electronics Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 19.376 238.132 26.367
201606 19.267 241.018 25.905
201609 18.399 241.428 24.696
201612 18.761 241.432 25.181
201703 17.744 243.801 23.585
201706 17.626 244.955 23.318
201709 17.679 246.819 23.211
201712 17.162 246.524 22.559
201803 16.505 249.554 21.432
201806 16.097 251.989 20.700
201809 15.288 252.439 19.625
201812 14.815 251.233 19.109
201903 14.290 254.202 18.217
201906 14.042 256.143 17.765
201909 13.640 256.759 17.215
201912 13.059 256.974 16.468
202003 12.612 258.115 15.834
202006 12.518 257.797 15.735
202009 12.180 260.280 15.164
202012 11.683 260.474 14.535
202103 11.691 264.877 14.303
202106 11.151 271.696 13.300
202109 11.081 274.310 13.090
202112 11.110 278.802 12.913
202203 11.039 287.504 12.442
202206 10.853 296.311 11.869
202209 11.180 296.808 12.206
202212 11.640 296.797 12.709
202303 17.587 301.836 18.882
202306 18.642 305.109 19.800
202309 19.881 307.789 20.932
202312 18.401 306.746 19.439
202403 17.146 312.332 17.789
202406 17.323 314.175 17.868
202409 17.781 315.301 18.275
202412 18.270 315.605 18.759
202503 18.942 319.799 19.194
202506 17.057 322.561 17.136
202509 17.954 324.800 17.913
202512 18.688 324.054 18.688

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$18.35 mean?
Bestec Power Electronics Co (TPE:3308) has a Cyclically Adjusted Book per Share of NT$18.35 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 Bestec Power Electronics Co and its competitors.
Is Bestec Power Electronics Co's Cyclically Adjusted Book per Share too high?
Bestec Power Electronics Co's current Cyclically Adjusted Book per Share is NT$18.35. Overall, Bestec Power Electronics Co has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bestec Power Electronics Co's Cyclically Adjusted Book per Share compare to VRT and BE?
Bestec Power Electronics Co's Cyclically Adjusted Book per Share of NT$18.35 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 Bestec Power Electronics Co and its competitors. Bestec Power Electronics Co's current Cyclically Adjusted Book per Share is NT$18.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bestec Power Electronics Co stock overvalued right now?
Based on GuruFocus' analysis, Bestec Power Electronics Co (TPE:3308) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$0.78, compared to a current price of NT$22.65 — trading 2803.8% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$18.35. Bestec Power Electronics Co's overall GF Score™ is 38/100 with 7 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 Bestec Power Electronics Co (TPE:3308), the current Cyclically Adjusted Book per Share is NT$18.35 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 Bestec Power Electronics Co (TPE:3308) Overvalued in 2026?

Based on GuruFocus' analysis, Bestec Power Electronics Co stock appears to be overvalued. The current stock price of NT$22.65 is trading 2803.8% above its estimated GF Value™ of NT$0.78. GuruFocus considers Bestec Power Electronics Co to be Significantly Overvalued.

Key valuation signals for TPE:3308:

  • Cyclically Adjusted Book per Share: NT$18.35
  • GF Value™: NT$0.78 vs. price of NT$22.65 (2803.8% above fair value)
  • GF Score™: 38/100 with 7 warning signs

No single metric tells the full story. See the TPE:3308 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bestec Power Electronics Co Business Description

Address No.69 Keji 1st Road, Guishan District, Taoyuan, TWN, 333
Bestec Power Electronics Co Ltd is engaged in processing, manufacturing, and trading of products such as switching power supplies, IoT cloud server power supplies, wireless chargers, high-power, high-efficiency, high-density power supplies for gaming, and power converters. Its products include gogi Pet Soothing Water, Liande Bio-Extreme Water, drones, Power supply, Uninterruptible power supply system, charger, adapter, and Open Frame. Its segments include Product segment engaged in the production and domestic sales of power supplies, power converters, and bottled water, among others; and Other segment engaged in hotel operations or leasing activities. It derives the majority of revenue from Other segment.
38GF Score

Get the complete analysis for TPE:3308

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

NT$22.65
Price
NT$0.78
GF Value