Daxin Materials Co (TPE:5234) Cyclically Adjusted Book per Share: NT$31.12 (As of Dec. 2025)

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TPE:5234 Daxin Materials Co Ltd TPE:5234
83 GF Score
Price NT$376.00
GF Value NT$194.53
Valuation Significantly Overvalued
View Full Analysis

What is Daxin Materials Co Cyclically Adjusted Book per Share?

Daxin Materials Co TPE:5234 +3.16% 83 Cyclically Adjusted Book per Share is NT$31.12 as of Dec. 2025. GuruFocus rates TPE:5234 with a GF Score™ of 83/100 and a GF Value™ of NT$194.53 (Significantly Overvalued).

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.

Daxin Materials Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$34.342. 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$31.12 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Daxin Materials Co's average Cyclically Adjusted Book Growth Rate was 4.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 5.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 7.20% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Daxin Materials Co was 9.10% per year. The lowest was 5.10% per year. And the median was 6.70% per year.

As of today (2026-07-15), Daxin Materials Co's current stock price is NT$376.00. Daxin Materials Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$31.12. Daxin Materials Co's Cyclically Adjusted PB Ratio of today is 12.08.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Daxin Materials Co was 14.28. The lowest was 2.13. And the median was 4.36.


Daxin Materials Co  (TPE:5234) 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.

Daxin Materials Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=376.00/31.12
=12.08

* 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 Daxin Materials Co was 14.28. The lowest was 2.13. And the median was 4.36.


Be Aware

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


Daxin Materials Co Cyclically Adjusted Book per Share Related Terms


Daxin Materials Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Daxin Materials 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.

Daxin Materials Co Cyclically Adjusted Book per Share Chart

Daxin Materials 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 24.44 26.79 28.30 29.71 31.12

Daxin Materials 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 29.71 30.18 30.59 30.98 31.12

TPE:5234 vs LIN, SHW, ECL: Cyclically Adjusted Book per Share Comparison

For the Specialty Chemicals subindustry, Daxin Materials 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.


Daxin Materials Co Cyclically Adjusted PB Ratio vs Chemicals Industry

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

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


TPE:5234
83GF Score
Daxin Materials Co Ltd TPE:5234
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daxin Materials 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, Daxin Materials 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)
=34.342/324.0540*324.0540
=34.342

Current CPI (Dec. 2025) = 324.0540.

Daxin Materials Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 19.595 238.132 26.665
201606 18.523 241.018 24.905
201609 19.559 241.428 26.253
201612 20.681 241.432 27.758
201703 21.631 243.801 28.751
201706 19.795 244.955 26.187
201709 21.115 246.819 27.722
201712 22.559 246.524 29.654
201803 23.852 249.554 30.973
201806 24.431 251.989 31.418
201809 23.874 252.439 30.647
201812 25.759 251.233 33.225
201903 27.235 254.202 34.719
201906 23.792 256.143 30.100
201909 25.413 256.759 32.074
201912 27.091 256.974 34.163
202003 28.761 258.115 36.108
202006 25.270 257.797 31.765
202009 26.797 260.280 33.363
202012 28.237 260.474 35.129
202103 29.813 264.877 36.474
202106 26.381 271.696 31.465
202109 28.229 274.310 33.348
202112 29.861 278.802 34.708
202203 31.452 287.504 35.450
202206 27.515 296.311 30.091
202209 27.859 296.808 30.416
202212 28.710 296.797 31.347
202303 26.369 301.836 28.310
202306 27.832 305.109 29.560
202309 29.445 307.789 31.001
202312 30.518 306.746 32.240
202403 27.527 312.332 28.560
202406 28.927 314.175 29.837
202409 30.223 315.301 31.062
202412 31.973 315.605 32.829
202503 28.850 319.799 29.234
202506 30.402 322.561 30.543
202509 32.308 324.800 32.234
202512 34.342 324.054 34.342

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$31.12 mean?
Daxin Materials Co (TPE:5234) has a Cyclically Adjusted Book per Share of NT$31.12 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 Daxin Materials Co and its competitors.
Is Daxin Materials Co's Cyclically Adjusted Book per Share too high?
Daxin Materials Co's current Cyclically Adjusted Book per Share is NT$31.12. Overall, Daxin Materials Co has a GF Score™ of 83/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Daxin Materials Co's Cyclically Adjusted Book per Share compare to LIN and SHW?
Daxin Materials Co's Cyclically Adjusted Book per Share of NT$31.12 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 Daxin Materials Co and its competitors. Daxin Materials Co's current Cyclically Adjusted Book per Share is NT$31.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daxin Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Daxin Materials Co (TPE:5234) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$194.53, compared to a current price of NT$376.00 — trading 93.3% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$31.12. Daxin Materials Co's overall GF Score™ is 83/100. 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 Daxin Materials Co (TPE:5234), the current Cyclically Adjusted Book per Share is NT$31.12 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 Daxin Materials Co (TPE:5234) Overvalued in 2026?

Based on GuruFocus' analysis, Daxin Materials Co stock appears to be overvalued. The current stock price of NT$376.00 is trading 93.3% above its estimated GF Value™ of NT$194.53. GuruFocus considers Daxin Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:5234:

  • Cyclically Adjusted Book per Share: NT$31.12
  • GF Value™: NT$194.53 vs. price of NT$376.00 (93.3% above fair value)
  • GF Score™: 83/100

No single metric tells the full story. See the TPE:5234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daxin Materials Co Business Description

Address Number 15, Keyuan 1st Road, Central Taiwan Science Park, Taichung City, TWN, 407733
Daxin Materials Co Ltd is engaged in the research, design, manufacture, and sale of semiconductors and display-related fine chemicals. Its product portfolio consists of Semiconductor Materials which includes Laser Release Layer, Photosensitive Dielectric/Pass, High-Purity Specialty Chemical, and High-Purity Specialty Chemical; Display Materials include LCD materials, and touch panels materials; Key Raw Materials include functional monomer, and Specialty Polymer; and Instrument analysis includes analytical equipment. Geographically, it operates in Taiwan, China, and others, with Taiwan generating the majority of the revenue.
83GF Score

Get the complete analysis for TPE:5234

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

NT$376.00
Price
NT$194.53
GF Value