Roo Hsing Garment Co (TPE:4414) Cyclically Adjusted Book per Share: NT$44.77 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:4414 Roo Hsing Garment Co Ltd TPE:4414
61 GF Score
Price NT$8.47
GF Value NT$10.59
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Roo Hsing Garment Co Cyclically Adjusted Book per Share?

Roo Hsing Garment Co TPE:4414 61 Cyclically Adjusted Book per Share is NT$44.77 as of Dec. 2025. GuruFocus rates TPE:4414 with a GF Score™ of 61/100 and a GF Value™ of NT$10.59 (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.

Roo Hsing Garment Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$16.294. 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$44.77 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Roo Hsing Garment Co's average Cyclically Adjusted Book Growth Rate was -5.80% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -4.70% 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 Roo Hsing Garment Co was 4.60% per year. The lowest was -4.70% per year. And the median was 0.40% per year.

As of today (2026-07-15), Roo Hsing Garment Co's current stock price is NT$8.47. Roo Hsing Garment Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$44.77. Roo Hsing Garment Co's Cyclically Adjusted PB Ratio of today is 0.19.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Roo Hsing Garment Co was 1.32. The lowest was 0.18. And the median was 0.28.


Roo Hsing Garment Co  (TPE:4414) 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.

Roo Hsing Garment Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=8.47/44.77
=0.19

* 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 Roo Hsing Garment Co was 1.32. The lowest was 0.18. And the median was 0.28.


Be Aware

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


Roo Hsing Garment Co Cyclically Adjusted Book per Share Related Terms


Roo Hsing Garment Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Roo Hsing Garment 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.

Roo Hsing Garment Co Cyclically Adjusted Book per Share Chart

Roo Hsing Garment 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 50.35 51.78 50.29 47.51 44.77

Roo Hsing Garment 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 47.51 47.02 46.34 45.59 44.77

TPE:4414 vs RL, LEVI, VFC: Cyclically Adjusted Book per Share Comparison

For the Apparel Manufacturing subindustry, Roo Hsing Garment 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.


Roo Hsing Garment Co Cyclically Adjusted PB Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Roo Hsing Garment Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Roo Hsing Garment Co's Cyclically Adjusted PB Ratio falls into.


TPE:4414
61GF Score
Roo Hsing Garment Co Ltd TPE:4414
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Roo Hsing Garment 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, Roo Hsing Garment 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)
=16.294/324.0540*324.0540
=16.294

Current CPI (Dec. 2025) = 324.0540.

Roo Hsing Garment Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 35.156 238.132 47.841
201606 34.834 241.018 46.835
201609 33.218 241.428 44.586
201612 30.560 241.432 41.018
201703 27.555 243.801 36.625
201706 62.513 244.955 82.699
201709 62.397 246.819 81.922
201712 61.817 246.524 81.258
201803 60.564 249.554 78.644
201806 60.870 251.989 78.278
201809 61.228 252.439 78.598
201812 54.870 251.233 70.774
201903 60.422 254.202 77.025
201906 55.252 256.143 69.901
201909 55.357 256.759 69.866
201912 48.883 256.974 61.643
202003 48.029 258.115 60.299
202006 46.956 257.797 59.024
202009 46.249 260.280 57.581
202012 47.008 260.474 58.482
202103 45.860 264.877 56.106
202106 43.665 271.696 52.080
202109 43.478 274.310 51.362
202112 36.739 278.802 42.702
202203 33.199 287.504 37.420
202206 23.748 296.311 25.971
202209 23.205 296.808 25.335
202212 18.148 296.797 19.815
202303 15.573 301.836 16.719
202306 15.624 305.109 16.594
202309 16.893 307.789 17.786
202312 16.569 306.746 17.504
202403 16.159 312.332 16.765
202406 16.216 314.175 16.726
202409 15.433 315.301 15.861
202412 16.206 315.605 16.640
202503 15.850 319.799 16.061
202506 14.696 322.561 14.764
202509 15.417 324.800 15.382
202512 16.294 324.054 16.294

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$44.77 mean?
Roo Hsing Garment Co (TPE:4414) has a Cyclically Adjusted Book per Share of NT$44.77 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 Roo Hsing Garment Co and its competitors.
Is Roo Hsing Garment Co's Cyclically Adjusted Book per Share too high?
Roo Hsing Garment Co's current Cyclically Adjusted Book per Share is NT$44.77. Overall, Roo Hsing Garment Co has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roo Hsing Garment Co's Cyclically Adjusted Book per Share compare to RL and LEVI?
Roo Hsing Garment Co's Cyclically Adjusted Book per Share of NT$44.77 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Cyclically Adjusted Book per Share depends on the Manufacturing - Apparel & Accessories 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 Roo Hsing Garment Co and its competitors. Roo Hsing Garment Co's current Cyclically Adjusted Book per Share is NT$44.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roo Hsing Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Roo Hsing Garment Co (TPE:4414) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.59, compared to a current price of NT$8.47 — trading 20% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$44.77. Roo Hsing Garment Co's overall GF Score™ is 61/100 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 Roo Hsing Garment Co (TPE:4414), the current Cyclically Adjusted Book per Share is NT$44.77 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 Roo Hsing Garment Co (TPE:4414) Overvalued in 2026?

Based on GuruFocus' analysis, Roo Hsing Garment Co stock appears to be undervalued. The current stock price of NT$8.47 is trading 20% below its estimated GF Value™ of NT$10.59. GuruFocus considers Roo Hsing Garment Co to be Modestly Undervalued.

Key valuation signals for TPE:4414:

  • Cyclically Adjusted Book per Share: NT$44.77
  • GF Value™: NT$10.59 vs. price of NT$8.47 (20% below fair value)
  • GF Score™: 61/100 with 5 warning signs

No single metric tells the full story. See the TPE:4414 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Roo Hsing Garment Co Business Description

Address Fuxing North Road, No. 57, 13th Floor - 4, Songshan District, Taipei, TWN, 10595
Roo Hsing Garment Co Ltd is engaged in manufacturing and processing a variety of garments, including knitted, woven, cotton, wool, and leather apparel. The company is involved in trading and international import-export of clothing and accessories. Additionally, it serves as an agent for domestic and international manufacturers, assisting with bidding, quotations, procurement, and distribution. Along with its subsidiaries, the company operates in the following reportable segments: Production and sales department, which derives maximum revenue, the Lease department, and the Trade marketing department. Geographically, the group generates maximum revenue from America, followed by Asia and Europe.
61GF Score

Get the complete analysis for TPE:4414

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

NT$8.47
Price
NT$10.59
GF Value