Jinan Acetate Chemical Co (TPE:4763) Cyclically Adjusted Book per Share: NT$5.35 (As of Dec. 2025)


TPE:4763 Jinan Acetate Chemical Co Ltd TPE:4763
90 GF Score
Price NT$51.30
GF Value NT$110.94
Valuation Possible Value Trap
! 4 Warning Signs
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What is Jinan Acetate Chemical Co Cyclically Adjusted Book per Share?

Jinan Acetate Chemical Co TPE:4763 +3.64% 90 Cyclically Adjusted Book per Share is NT$5.35 as of Dec. 2025. GuruFocus rates TPE:4763 with a GF Score™ of 90/100 and a GF Value™ of NT$110.94 (Possible Value Trap). 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.

Jinan Acetate Chemical Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$20.119. 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$5.35 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Jinan Acetate Chemical Co's average Cyclically Adjusted Book Growth Rate was 44.20% 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.

As of today (2026-07-05), Jinan Acetate Chemical Co's current stock price is NT$51.30. Jinan Acetate Chemical Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$5.35. Jinan Acetate Chemical Co's Cyclically Adjusted PB Ratio of today is 9.59.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Jinan Acetate Chemical Co was 37.27. The lowest was 7.64. And the median was 21.92.


Jinan Acetate Chemical Co  (TPE:4763) 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.

Jinan Acetate Chemical Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=51.30/5.35
=9.59

* 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 Jinan Acetate Chemical Co was 37.27. The lowest was 7.64. And the median was 21.92.


Be Aware

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


Jinan Acetate Chemical Co Cyclically Adjusted Book per Share Related Terms


Jinan Acetate Chemical Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Jinan Acetate Chemical 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.

Jinan Acetate Chemical Co Cyclically Adjusted Book per Share Chart

Jinan Acetate Chemical 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 0.00 0.00 2.38 3.71 5.35

Jinan Acetate Chemical 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 3.71 4.10 4.45 4.89 5.35

TPE:4763 vs LIN, SHW, ECL: Cyclically Adjusted Book per Share Comparison

For the Specialty Chemicals subindustry, Jinan Acetate Chemical 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.


Jinan Acetate Chemical Co Cyclically Adjusted PB Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Jinan Acetate Chemical Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Jinan Acetate Chemical Co's Cyclically Adjusted PB Ratio falls into.


TPE:4763
90GF Score
Jinan Acetate Chemical Co Ltd TPE:4763
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Jinan Acetate Chemical 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, Jinan Acetate Chemical 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)
=20.119/115.8300*115.8300
=20.119

Current CPI (Dec. 2025) = 115.8300.

Jinan Acetate Chemical Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 1.827 102.200 2.071
201606 1.595 101.400 1.822
201609 1.617 102.400 1.829
201612 1.682 102.600 1.899
201703 1.680 103.200 1.886
201706 1.467 103.100 1.648
201709 1.496 104.100 1.665
201712 1.605 104.500 1.779
201803 1.733 105.300 1.906
201806 1.464 104.900 1.617
201809 1.474 106.600 1.602
201812 1.517 106.500 1.650
201903 1.632 107.700 1.755
201906 1.446 107.700 1.555
201909 1.505 109.800 1.588
201912 1.619 111.200 1.686
202003 1.720 112.300 1.774
202006 1.502 110.400 1.576
202009 1.634 111.700 1.694
202012 1.937 111.500 2.012
202103 2.025 112.662 2.082
202106 1.790 111.769 1.855
202109 1.916 112.215 1.978
202112 1.986 113.108 2.034
202203 2.592 114.335 2.626
202206 2.446 114.558 2.473
202209 3.175 115.339 3.189
202212 3.777 115.116 3.800
202303 4.486 115.116 4.514
202306 5.065 114.558 5.121
202309 8.549 115.339 8.585
202312 10.326 114.781 10.420
202403 12.651 115.227 12.717
202406 13.950 114.781 14.078
202409 13.850 115.785 13.855
202412 16.400 114.893 16.534
202503 18.819 115.116 18.936
202506 16.076 114.907 16.205
202509 17.996 115.470 18.052
202512 20.119 115.830 20.119

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$5.35 mean?
Jinan Acetate Chemical Co (TPE:4763) has a Cyclically Adjusted Book per Share of NT$5.35 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 Jinan Acetate Chemical Co and its competitors.
Is Jinan Acetate Chemical Co's Cyclically Adjusted Book per Share too high?
Jinan Acetate Chemical Co's current Cyclically Adjusted Book per Share is NT$5.35. Overall, Jinan Acetate Chemical Co has a GF Score™ of 90/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jinan Acetate Chemical Co's Cyclically Adjusted Book per Share compare to LIN and SHW?
Jinan Acetate Chemical Co's Cyclically Adjusted Book per Share of NT$5.35 can be compared against companies in the Chemicals 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 Chemicals company?
A good Cyclically Adjusted Book per Share depends on the Chemicals 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 Jinan Acetate Chemical Co and its competitors. Jinan Acetate Chemical Co's current Cyclically Adjusted Book per Share is NT$5.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jinan Acetate Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, Jinan Acetate Chemical Co (TPE:4763) is currently considered Possible Value Trap. The stock's GF Value™ is NT$110.94, compared to a current price of NT$51.30 — trading 53.8% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$5.35. Jinan Acetate Chemical Co's overall GF Score™ is 90/100 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 Jinan Acetate Chemical Co (TPE:4763), the current Cyclically Adjusted Book per Share is NT$5.35 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 Jinan Acetate Chemical Co (TPE:4763) Overvalued in 2026?

Based on GuruFocus' analysis, Jinan Acetate Chemical Co stock appears to be undervalued. The current stock price of NT$51.30 is trading 53.8% below its estimated GF Value™ of NT$110.94. GuruFocus considers Jinan Acetate Chemical Co to be Possible Value Trap.

Key valuation signals for TPE:4763:

  • Cyclically Adjusted Book per Share: NT$5.35
  • GF Value™: NT$110.94 vs. price of NT$51.30 (53.8% below fair value)
  • GF Score™: 90/100 with 4 warning signs

No single metric tells the full story. See the TPE:4763 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jinan Acetate Chemical Co Business Description

Address No. 9 Taixing Street, Jibei Development Zone, Shandong Province, Jinan, CHN
Jinan Acetate Chemical Co Ltd is a chemical company based in China. The company is engaged in the manufacturing and sales of cellulose acetate products. It derives a majority of its revenue from Cellulose acetate tow products. Geographically, it generates maximum revenue from Europe and also has a presence in America, Africa, and Asia.
90GF Score

Get the complete analysis for TPE:4763

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

NT$51.30
Price
NT$110.94
GF Value