X-Legend Entertainment Co (TPE:4994) Cyclically Adjusted Book per Share: NT$24.96 (As of Dec. 2025)


TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
73 GF Score
Price NT$90.20
GF Value NT$71.29
Valuation Modestly Overvalued
! 5 Warning Signs
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What is X-Legend Entertainment Co Cyclically Adjusted Book per Share?

X-Legend Entertainment Co TPE:4994 -0.88% 73 Cyclically Adjusted Book per Share is NT$24.96 as of Dec. 2025. GuruFocus rates TPE:4994 with a GF Score™ of 73/100 and a GF Value™ of NT$71.29 (Modestly Overvalued). 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.

X-Legend Entertainment Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$15.401. 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$24.96 for the trailing ten years ended in Dec. 2025.

During the past 12 months, X-Legend Entertainment Co's average Cyclically Adjusted Book Growth Rate was -4.60% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -2.00% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 2.00% 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 X-Legend Entertainment Co was 7.90% per year. The lowest was -2.00% per year. And the median was 3.90% per year.

As of today (2026-07-07), X-Legend Entertainment Co's current stock price is NT$90.20. X-Legend Entertainment Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$24.96. X-Legend Entertainment Co's Cyclically Adjusted PB Ratio of today is 3.61.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of X-Legend Entertainment Co was 8.94. The lowest was 2.18. And the median was 3.80.


X-Legend Entertainment Co  (TPE:4994) 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.

X-Legend Entertainment Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=90.20/24.96
=3.61

* 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 X-Legend Entertainment Co was 8.94. The lowest was 2.18. And the median was 3.80.


Be Aware

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


X-Legend Entertainment Co Cyclically Adjusted Book per Share Related Terms


X-Legend Entertainment Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Cyclically Adjusted Book per Share Chart

X-Legend Entertainment 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 25.26 26.56 26.90 26.16 24.96

X-Legend Entertainment 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 26.16 26.08 25.84 25.52 24.96

TPE:4994 vs NTES, EA, TTWO: Cyclically Adjusted Book per Share Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Cyclically Adjusted PB Ratio vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where X-Legend Entertainment Co's Cyclically Adjusted PB Ratio falls into.


TPE:4994
73GF Score
X-Legend Entertainment Co Ltd TPE:4994
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

X-Legend Entertainment 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, X-Legend Entertainment 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)
=15.401/324.0540*324.0540
=15.401

Current CPI (Dec. 2025) = 324.0540.

X-Legend Entertainment Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 25.189 238.132 34.278
201606 25.119 241.018 33.773
201609 24.209 241.428 32.494
201612 23.622 241.432 31.706
201703 22.656 243.801 30.114
201706 21.800 244.955 28.839
201709 20.703 246.819 27.181
201712 19.300 246.524 25.370
201803 18.113 249.554 23.520
201806 17.448 251.989 22.438
201809 16.568 252.439 21.268
201812 15.066 251.233 19.433
201903 17.616 254.202 22.457
201906 18.503 256.143 23.409
201909 20.724 256.759 26.156
201912 21.877 256.974 27.588
202003 23.392 258.115 29.368
202006 22.356 257.797 28.102
202009 24.473 260.280 30.469
202012 26.892 260.474 33.456
202103 27.206 264.877 33.284
202106 22.866 271.696 27.272
202109 24.266 274.310 28.666
202112 24.486 278.802 28.460
202203 25.310 287.504 28.528
202206 22.836 296.311 24.974
202209 22.968 296.808 25.076
202212 22.788 296.797 24.881
202303 23.451 301.836 25.177
202306 23.492 305.109 24.951
202309 17.551 307.789 18.478
202312 17.641 306.746 18.636
202403 19.700 312.332 20.439
202406 16.165 314.175 16.673
202409 17.361 315.301 17.843
202412 18.441 315.605 18.935
202503 19.266 319.799 19.522
202506 14.661 322.561 14.729
202509 15.148 324.800 15.113
202512 15.401 324.054 15.401

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$24.96 mean?
X-Legend Entertainment Co (TPE:4994) has a Cyclically Adjusted Book per Share of NT$24.96 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 X-Legend Entertainment Co and its competitors.
Is X-Legend Entertainment Co's Cyclically Adjusted Book per Share too high?
X-Legend Entertainment Co's current Cyclically Adjusted Book per Share is NT$24.96. Overall, X-Legend Entertainment Co has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Cyclically Adjusted Book per Share compare to NTES and EA?
X-Legend Entertainment Co's Cyclically Adjusted Book per Share of NT$24.96 can be compared against companies in the Interactive Media 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 Interactive Media company?
A good Cyclically Adjusted Book per Share depends on the Interactive Media 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 X-Legend Entertainment Co and its competitors. X-Legend Entertainment Co's current Cyclically Adjusted Book per Share is NT$24.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$71.29, compared to a current price of NT$90.20 — trading 26.5% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$24.96. X-Legend Entertainment Co's overall GF Score™ is 73/100 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 X-Legend Entertainment Co (TPE:4994), the current Cyclically Adjusted Book per Share is NT$24.96 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$90.20 is trading 26.5% above its estimated GF Value™ of NT$71.29. GuruFocus considers X-Legend Entertainment Co to be Modestly Overvalued.

Key valuation signals for TPE:4994:

  • Cyclically Adjusted Book per Share: NT$24.96
  • GF Value™: NT$71.29 vs. price of NT$90.20 (26.5% above fair value)
  • GF Score™: 73/100 with 5 warning signs

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
73GF Score

Get the complete analysis for TPE:4994

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

NT$90.20
Price
NT$71.29
GF Value