AMIA Co (TPE:8438) Cyclically Adjusted Book per Share: NT$26.12 (As of Dec. 2025)


TPE:8438 AMIA Co Ltd TPE:8438
63 GF Score
Price NT$95.10
GF Value NT$33.47
Valuation Significantly Overvalued
! 5 Warning Signs
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What is AMIA Co Cyclically Adjusted Book per Share?

AMIA Co TPE:8438 -2.06% 63 Cyclically Adjusted Book per Share is NT$26.12 as of Dec. 2025. GuruFocus rates TPE:8438 with a GF Score™ of 63/100 and a GF Value™ of NT$33.47 (Significantly 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.

AMIA Co's adjusted book value per share for the three months ended in Dec. 2025 was NT$27.422. 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$26.12 for the trailing ten years ended in Dec. 2025.

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 (2026-07-09), AMIA Co's current stock price is NT$95.10. AMIA Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$26.12. AMIA Co's Cyclically Adjusted PB Ratio of today is 3.64.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of AMIA Co was 3.85. The lowest was 1.07. And the median was 1.21.


AMIA Co  (TPE:8438) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=95.10/26.12
=3.64

* 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 AMIA Co was 3.85. The lowest was 1.07. And the median was 1.21.


Be Aware

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


AMIA Co Cyclically Adjusted Book per Share Related Terms


AMIA Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for AMIA 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.

AMIA Co Cyclically Adjusted Book per Share Chart

AMIA 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 0.00 26.12

AMIA 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 0.00 26.11 26.18 26.27 26.12

TPE:8438 vs DOW: Cyclically Adjusted Book per Share Comparison

For the Chemicals subindustry, AMIA 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.


AMIA Co Cyclically Adjusted PB Ratio vs Chemicals Industry

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

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


TPE:8438
63GF Score
AMIA Co Ltd TPE:8438
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AMIA 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, AMIA 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)
=27.422/324.0540*324.0540
=27.422

Current CPI (Dec. 2025) = 324.0540.

AMIA Co Quarterly Data

Book Value per Share CPI Adj_Book
201112 22.746 225.672 32.662
201206 21.375 229.478 30.184
201212 19.434 229.601 27.429
201306 18.993 233.504 26.358
201312 19.254 233.049 26.773
201406 19.227 238.343 26.141
201412 20.094 234.812 27.731
201506 19.850 238.638 26.955
201512 19.826 236.525 27.163
201606 19.365 241.018 26.037
201612 19.196 241.432 25.765
201706 18.387 244.955 24.324
201712 18.717 246.524 24.603
201806 19.191 251.989 24.679
201812 19.213 251.233 24.782
201906 18.604 256.143 23.536
201912 18.368 256.974 23.163
202006 18.268 257.797 22.963
202009 0.000 260.280 0.000
202012 19.407 260.474 24.144
202103 0.000 264.877 0.000
202106 21.061 271.696 25.120
202109 21.105 274.310 24.932
202112 22.006 278.802 25.578
202203 25.584 287.504 28.836
202206 24.072 296.311 26.326
202209 24.285 296.808 26.514
202212 24.339 296.797 26.574
202303 24.588 301.836 26.398
202306 23.607 305.109 25.073
202309 24.196 307.789 25.475
202312 24.490 306.746 25.872
202403 24.982 312.332 25.920
202406 24.908 314.175 25.691
202409 25.666 315.301 26.379
202412 26.134 315.605 26.834
202503 26.771 319.799 27.127
202506 24.850 322.561 24.965
202509 26.174 324.800 26.114
202512 27.422 324.054 27.422

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$26.12 mean?
AMIA Co (TPE:8438) has a Cyclically Adjusted Book per Share of NT$26.12 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 AMIA Co and its competitors.
Is AMIA Co's Cyclically Adjusted Book per Share too high?
AMIA Co's current Cyclically Adjusted Book per Share is NT$26.12. Overall, AMIA Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AMIA Co's Cyclically Adjusted Book per Share compare to DOW?
AMIA Co's Cyclically Adjusted Book per Share of NT$26.12 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 AMIA Co and its competitors. AMIA Co's current Cyclically Adjusted Book per Share is NT$26.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AMIA Co stock overvalued right now?
Based on GuruFocus' analysis, AMIA Co (TPE:8438) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.47, compared to a current price of NT$95.10 — trading 184.1% above its estimated fair value. The current Cyclically Adjusted Book per Share is NT$26.12. AMIA Co's overall GF Score™ is 63/100 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 AMIA Co (TPE:8438), the current Cyclically Adjusted Book per Share is NT$26.12 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 AMIA Co (TPE:8438) Overvalued in 2026?

Based on GuruFocus' analysis, AMIA Co stock appears to be overvalued. The current stock price of NT$95.10 is trading 184.1% above its estimated GF Value™ of NT$33.47. GuruFocus considers AMIA Co to be Significantly Overvalued.

Key valuation signals for TPE:8438:

  • Cyclically Adjusted Book per Share: NT$26.12
  • GF Value™: NT$33.47 vs. price of NT$95.10 (184.1% above fair value)
  • GF Score™: 63/100 with 5 warning signs

No single metric tells the full story. See the TPE:8438 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AMIA Co Business Description

Address No.19, Dagong Road, Dayuan District, Taoyuan, TWN
AMIA Co Ltd is a Taiwan-based company engaged in the processing, manufacturing, trading, and recycling of various industrial chemicals. The Company sells PCB chemical products and green products such as copper sulphate, with sales revenue as a key performance indicator. It operates across Taiwan, Asia, Oceania, Africa, and the Americas, with the majority of its revenue generated from Asia.
63GF Score

Get the complete analysis for TPE:8438

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

NT$95.10
Price
NT$33.47
GF Value