Wha Yu Industrial Co (TPE:3419) Cyclically Adjusted Book per Share: NT$14.28 (As of Dec. 2025)


TPE:3419 Wha Yu Industrial Co Ltd TPE:3419
70 GF Score
Price NT$13.85
GF Value NT$17.86
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Wha Yu Industrial Co Cyclically Adjusted Book per Share?

Wha Yu Industrial Co TPE:3419 +0.73% 70 Cyclically Adjusted Book per Share is NT$14.28 as of Dec. 2025. GuruFocus rates TPE:3419 with a GF Score™ of 70/100 and a GF Value™ of NT$17.86 (Modestly Undervalued). The stock has 4 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.

Wha Yu Industrial Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$8.004. 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$14.28 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Wha Yu Industrial Co's average Cyclically Adjusted Book Growth Rate was -4.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -2.80% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -0.70% 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 Wha Yu Industrial Co was 1.50% per year. The lowest was -2.80% per year. And the median was 0.35% per year.

As of today (2026-07-09), Wha Yu Industrial Co's current stock price is NT$13.85. Wha Yu Industrial Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$14.28. Wha Yu Industrial Co's Cyclically Adjusted PB Ratio of today is 0.97.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Wha Yu Industrial Co was 1.98. The lowest was 0.64. And the median was 1.14.


Wha Yu Industrial Co  (TPE:3419) 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.

Wha Yu Industrial Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=13.85/14.28
=0.97

* 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 Wha Yu Industrial Co was 1.98. The lowest was 0.64. And the median was 1.14.


Be Aware

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


Wha Yu Industrial Co Cyclically Adjusted Book per Share Related Terms


Wha Yu Industrial Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Wha Yu Industrial 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.

Wha Yu Industrial Co Cyclically Adjusted Book per Share Chart

Wha Yu Industrial 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 15.23 15.57 15.34 14.95 14.28

Wha Yu Industrial 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 14.95 14.91 14.78 14.60 14.28

TPE:3419 vs CSCO, CIEN, MSI: Cyclically Adjusted Book per Share Comparison

For the Communication Equipment subindustry, Wha Yu Industrial 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.


Wha Yu Industrial Co Cyclically Adjusted PB Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Wha Yu Industrial Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Wha Yu Industrial Co's Cyclically Adjusted PB Ratio falls into.


TPE:3419
70GF Score
Wha Yu Industrial Co Ltd TPE:3419
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wha Yu Industrial 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, Wha Yu Industrial 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)
=8.004/324.0540*324.0540
=8.004

Current CPI (Dec. 2025) = 324.0540.

Wha Yu Industrial Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 13.669 238.132 18.601
201606 13.561 241.018 18.233
201609 13.645 241.428 18.315
201612 13.922 241.432 18.686
201703 13.518 243.801 17.968
201706 13.364 244.955 17.679
201709 13.533 246.819 17.768
201712 12.537 246.524 16.480
201803 12.547 249.554 16.293
201806 12.831 251.989 16.500
201809 12.632 252.439 16.216
201812 12.889 251.233 16.625
201903 12.852 254.202 16.384
201906 12.858 256.143 16.267
201909 12.453 256.759 15.717
201912 12.113 256.974 15.275
202003 11.589 258.115 14.550
202006 11.572 257.797 14.546
202009 12.554 260.280 15.630
202012 12.613 260.474 15.692
202103 12.533 264.877 15.333
202106 12.493 271.696 14.901
202109 11.931 274.310 14.095
202112 11.755 278.802 13.663
202203 11.741 287.504 13.234
202206 11.907 296.311 13.022
202209 12.663 296.808 13.825
202212 12.282 296.797 13.410
202303 12.042 301.836 12.928
202306 11.899 305.109 12.638
202309 11.764 307.789 12.386
202312 10.899 306.746 11.514
202403 10.707 312.332 11.109
202406 10.582 314.175 10.915
202409 10.153 315.301 10.435
202412 9.867 315.605 10.131
202503 9.545 319.799 9.672
202506 8.328 322.561 8.367
202509 8.234 324.800 8.215
202512 8.004 324.054 8.004

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$14.28 mean?
Wha Yu Industrial Co (TPE:3419) has a Cyclically Adjusted Book per Share of NT$14.28 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 Wha Yu Industrial Co and its competitors.
Is Wha Yu Industrial Co's Cyclically Adjusted Book per Share too high?
Wha Yu Industrial Co's current Cyclically Adjusted Book per Share is NT$14.28. Overall, Wha Yu Industrial 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 Wha Yu Industrial Co's Cyclically Adjusted Book per Share compare to CSCO and CIEN?
Wha Yu Industrial Co's Cyclically Adjusted Book per Share of NT$14.28 can be compared against companies in the Hardware 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 Hardware company?
A good Cyclically Adjusted Book per Share depends on the Hardware 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 Wha Yu Industrial Co and its competitors. Wha Yu Industrial Co's current Cyclically Adjusted Book per Share is NT$14.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wha Yu Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Wha Yu Industrial Co (TPE:3419) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$17.86, compared to a current price of NT$13.85 — trading 22.5% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$14.28. Wha Yu Industrial Co's overall GF Score™ is 70/100 with 4 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 Wha Yu Industrial Co (TPE:3419), the current Cyclically Adjusted Book per Share is NT$14.28 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 Wha Yu Industrial Co (TPE:3419) Overvalued in 2026?

Based on GuruFocus' analysis, Wha Yu Industrial Co stock appears to be undervalued. The current stock price of NT$13.85 is trading 22.5% below its estimated GF Value™ of NT$17.86. GuruFocus considers Wha Yu Industrial Co to be Modestly Undervalued.

Key valuation signals for TPE:3419:

  • Cyclically Adjusted Book per Share: NT$14.28
  • GF Value™: NT$17.86 vs. price of NT$13.85 (22.5% below fair value)
  • GF Score™: 70/100 with 4 warning signs

No single metric tells the full story. See the TPE:3419 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wha Yu Industrial Co Business Description

Address Gongdao 5th Road, No. 326, Section 2, East District, Hsinchu City, TWN, 300043
Wha Yu Industrial Co Ltd is engaged in industrial plastic products, wires, cables, electronic components, wholesale of electronic materials, retail of electronic materials and international trade. The Company's reportable segments are the Department of High, Medium and Low Frequency Wireless Devices and Electronic Signal Connection Devices and Electronic Products, which generates maximum revenue, and the Department of Trading and Agency for Parts Business. The Company generates maximum revenue from Asia.
70GF Score

Get the complete analysis for TPE:3419

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

NT$13.85
Price
NT$17.86
GF Value