Regal Holding Co (TPE:4807) Cyclically Adjusted Book per Share: NT$25.52 (As of Dec. 2025)


TPE:4807 Regal Holding Co Ltd TPE:4807
76 GF Score
Price NT$39.70
GF Value NT$27.49
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Regal Holding Co Cyclically Adjusted Book per Share?

Regal Holding Co TPE:4807 +4.20% 76 Cyclically Adjusted Book per Share is NT$25.52 as of Dec. 2025. GuruFocus rates TPE:4807 with a GF Score™ of 76/100 and a GF Value™ of NT$27.49 (Significantly Overvalued). The stock has 3 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.

Regal Holding Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$19.410. 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$25.52 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Regal Holding Co's average Cyclically Adjusted Book Growth Rate was -1.60% 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 (2026-07-07), Regal Holding Co's current stock price is NT$39.70. Regal Holding Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$25.52. Regal Holding Co's Cyclically Adjusted PB Ratio of today is 1.56.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Regal Holding Co was 1.72. The lowest was 0.56. And the median was 0.67.


Regal Holding Co  (TPE:4807) 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.

Regal Holding Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=39.70/25.52
=1.56

* 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 Regal Holding Co was 1.72. The lowest was 0.56. And the median was 0.67.


Be Aware

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


Regal Holding Co Cyclically Adjusted Book per Share Related Terms


Regal Holding Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Regal Holding 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.

Regal Holding Co Cyclically Adjusted Book per Share Chart

Regal Holding 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 0.00 25.94 25.52

Regal Holding 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 25.94 25.88 25.91 25.87 25.52

TPE:4807 vs TPR, SIG, CPRI: Cyclically Adjusted Book per Share Comparison

For the Luxury Goods subindustry, Regal Holding 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.


Regal Holding Co Cyclically Adjusted PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Regal Holding Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TPE:4807
76GF Score
Regal Holding Co Ltd TPE:4807
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Regal Holding 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, Regal Holding 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)
=19.41/324.0540*324.0540
=19.410

Current CPI (Dec. 2025) = 324.0540.

Regal Holding Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 0.000 238.132 0.000
201606 14.272 241.018 19.189
201609 18.048 241.428 24.225
201612 19.331 241.432 25.946
201703 19.930 243.801 26.490
201706 22.942 244.955 30.350
201709 24.316 246.819 31.925
201712 24.986 246.524 32.844
201803 26.535 249.554 34.457
201806 24.622 251.989 31.664
201809 27.556 252.439 35.373
201812 27.902 251.233 35.990
201903 27.346 254.202 34.860
201906 22.562 256.143 28.544
201909 21.517 256.759 27.156
201912 22.228 256.974 28.030
202003 21.664 258.115 27.198
202006 22.421 257.797 28.183
202009 22.255 260.280 27.708
202012 23.190 260.474 28.851
202103 22.446 264.877 27.461
202106 21.944 271.696 26.173
202109 21.305 274.310 25.168
202112 22.499 278.802 26.151
202203 23.325 287.504 26.290
202206 20.899 296.311 22.856
202209 22.383 296.808 24.438
202212 23.499 296.797 25.657
202303 21.585 301.836 23.174
202306 19.339 305.109 20.540
202309 18.859 307.789 19.856
202312 19.203 306.746 20.287
202403 18.124 312.332 18.804
202406 17.545 314.175 18.097
202409 18.774 315.301 19.295
202412 18.747 315.605 19.249
202503 18.938 319.799 19.190
202506 16.534 322.561 16.611
202509 17.822 324.800 17.781
202512 19.410 324.054 19.410

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$25.52 mean?
Regal Holding Co (TPE:4807) has a Cyclically Adjusted Book per Share of NT$25.52 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 Regal Holding Co and its competitors.
Is Regal Holding Co's Cyclically Adjusted Book per Share too high?
Regal Holding Co's current Cyclically Adjusted Book per Share is NT$25.52. Overall, Regal Holding Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Regal Holding Co's Cyclically Adjusted Book per Share compare to TPR and SIG?
Regal Holding Co's Cyclically Adjusted Book per Share of NT$25.52 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted Book per Share depends on the Retail - Cyclical 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 Regal Holding Co and its competitors. Regal Holding Co's current Cyclically Adjusted Book per Share is NT$25.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Regal Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Regal Holding Co (TPE:4807) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$27.49, compared to a current price of NT$39.70 — trading 44.4% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$25.52. Regal Holding Co's overall GF Score™ is 76/100 with 3 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 Regal Holding Co (TPE:4807), the current Cyclically Adjusted Book per Share is NT$25.52 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 Regal Holding Co (TPE:4807) Overvalued in 2026?

Based on GuruFocus' analysis, Regal Holding Co stock appears to be overvalued. The current stock price of NT$39.70 is trading 44.4% above its estimated GF Value™ of NT$27.49. GuruFocus considers Regal Holding Co to be Significantly Overvalued.

Key valuation signals for TPE:4807:

  • Cyclically Adjusted Book per Share: NT$25.52
  • GF Value™: NT$27.49 vs. price of NT$39.70 (44.4% above fair value)
  • GF Score™: 76/100 with 3 warning signs

No single metric tells the full story. See the TPE:4807 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Regal Holding Co Business Description

Address 802 West Bay Road, P.O. Box 32052, The Grand Pavilion Commercial Centre, Oleander Way, Grand Cayman, CYM, KY1-1208
Regal Holding Co Ltd operates in the jewelry and accessories industry. It is engaged in the designing, manufacturing, electroplating and selling jewelry gemstones. Geographically, the group has a business presence in the United States, Thailand, the United Kingdom, France, Canada, and other countries, of which key revenue is generated from Thailand. It operates in two segments: the jewelry manufacturing and sales segment and the electroplating segment. out of which the Manufacturing and selling gems and jewelry department accounts for the majority of revenue.
76GF Score

Get the complete analysis for TPE:4807

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

NT$39.70
Price
NT$27.49
GF Value