Eson Precision Ind Co (TPE:5243) Cyclically Adjusted Book per Share: NT$44.53 (As of Dec. 2025)


TPE:5243 Eson Precision Ind Co Ltd TPE:5243
80 GF Score
Price NT$102.50
GF Value NT$58.32
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Eson Precision Ind Co Cyclically Adjusted Book per Share?

Eson Precision Ind Co TPE:5243 +0.49% 80 Cyclically Adjusted Book per Share is NT$44.53 as of Dec. 2025. GuruFocus rates TPE:5243 with a GF Score™ of 80/100 and a GF Value™ of NT$58.32 (Significantly Overvalued). The stock has 2 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.

Eson Precision Ind Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$48.806. 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$44.53 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Eson Precision Ind Co's average Cyclically Adjusted Book Growth Rate was 2.20% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 2.70% 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 Eson Precision Ind Co was 2.70% per year. The lowest was 2.70% per year. And the median was 2.70% per year.

As of today (2026-07-05), Eson Precision Ind Co's current stock price is NT$102.50. Eson Precision Ind Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$44.53. Eson Precision Ind Co's Cyclically Adjusted PB Ratio of today is 2.30.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Eson Precision Ind Co was 2.84. The lowest was 0.94. And the median was 1.52.


Eson Precision Ind Co  (TPE:5243) 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.

Eson Precision Ind Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=102.50/44.53
=2.30

* 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 Eson Precision Ind Co was 2.84. The lowest was 0.94. And the median was 1.52.


Be Aware

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


Eson Precision Ind Co Cyclically Adjusted Book per Share Related Terms


Eson Precision Ind Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Eson Precision Ind 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.

Eson Precision Ind Co Cyclically Adjusted Book per Share Chart

Eson Precision Ind 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 41.06 42.50 43.58 44.53

Eson Precision Ind 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 43.58 44.09 44.37 44.64 44.53

TPE:5243 vs APH, GLW: Cyclically Adjusted Book per Share Comparison

For the Electronic Components subindustry, Eson Precision Ind 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.


Eson Precision Ind Co Cyclically Adjusted PB Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Eson Precision Ind Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Eson Precision Ind Co's Cyclically Adjusted PB Ratio falls into.


TPE:5243
80GF Score
Eson Precision Ind Co Ltd TPE:5243
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eson Precision Ind 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, Eson Precision Ind 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)
=48.806/324.0540*324.0540
=48.806

Current CPI (Dec. 2025) = 324.0540.

Eson Precision Ind Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 35.880 238.132 48.826
201606 34.532 241.018 46.429
201609 33.836 241.428 45.416
201612 34.260 241.432 45.984
201703 33.113 243.801 44.013
201706 32.828 244.955 43.429
201709 33.765 246.819 44.331
201712 34.070 246.524 44.785
201803 34.728 249.554 45.095
201806 33.344 251.989 42.880
201809 33.465 252.439 42.959
201812 34.368 251.233 44.330
201903 35.569 254.202 45.343
201906 34.807 256.143 44.035
201909 34.901 256.759 44.048
201912 34.797 256.974 43.880
202003 34.405 258.115 43.194
202006 32.300 257.797 40.601
202009 33.559 260.280 41.782
202012 35.154 260.474 43.735
202103 35.669 264.877 43.638
202106 35.939 271.696 42.865
202109 34.774 274.310 41.080
202112 35.458 278.802 41.213
202203 37.560 287.504 42.335
202206 37.113 296.311 40.588
202209 39.895 296.808 43.557
202212 40.818 296.797 44.567
202303 42.537 301.836 45.668
202306 42.686 305.109 45.336
202309 44.781 307.789 47.147
202312 43.752 306.746 46.221
202403 46.656 312.332 48.407
202406 44.742 314.175 46.149
202409 44.274 315.301 45.503
202412 45.353 315.605 46.567
202503 47.207 319.799 47.835
202506 42.568 322.561 42.765
202509 45.922 324.800 45.817
202512 48.806 324.054 48.806

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$44.53 mean?
Eson Precision Ind Co (TPE:5243) has a Cyclically Adjusted Book per Share of NT$44.53 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 Eson Precision Ind Co and its competitors.
Is Eson Precision Ind Co's Cyclically Adjusted Book per Share too high?
Eson Precision Ind Co's current Cyclically Adjusted Book per Share is NT$44.53. Overall, Eson Precision Ind Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's Cyclically Adjusted Book per Share compare to APH and GLW?
Eson Precision Ind Co's Cyclically Adjusted Book per Share of NT$44.53 can be compared against companies in the Hardware 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 Hardware company?
A good Cyclically Adjusted Book per Share depends on the Hardware 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 Eson Precision Ind Co and its competitors. Eson Precision Ind Co's current Cyclically Adjusted Book per Share is NT$44.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$58.32, compared to a current price of NT$102.50 — trading 75.8% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$44.53. Eson Precision Ind Co's overall GF Score™ is 80/100 with 2 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 Eson Precision Ind Co (TPE:5243), the current Cyclically Adjusted Book per Share is NT$44.53 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?

Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued. The current stock price of NT$102.50 is trading 75.8% above its estimated GF Value™ of NT$58.32. GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.

Key valuation signals for TPE:5243:

  • Cyclically Adjusted Book per Share: NT$44.53
  • GF Value™: NT$58.32 vs. price of NT$102.50 (75.8% above fair value)
  • GF Score™: 80/100 with 2 warning signs

No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eson Precision Ind Co Business Description

Address Section. 4, Zhongyang Road, 12th Floor-3, No.2, Tucheng District, New Taipei, TWN, 236
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
80GF Score

Get the complete analysis for TPE:5243

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

NT$102.50
Price
NT$58.32
GF Value