Universalorporation (TPE:1325) Cyclically Adjusted PB Ratio: 0.84 (As of Aug. 07, 2026) — 13% Below Median

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TPE:1325 Universal Incorporation TPE:1325
64 GF Score
Price NT$27.40
GF Value NT$22.87
Valuation Modestly Overvalued
! 1 Warning Sign
View Full Analysis

What is Universalorporation Cyclically Adjusted PB Ratio?

Universalorporation TPE:1325 -1.13% 64 Cyclically Adjusted PB Ratio is 0.84 as of Aug. 07, 2026, which is 13% below its 10-year median of 0.96. GuruFocus rates TPE:1325 with a GF Score™ of 64/100 and a GF Value™ of NT$22.87 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 847 Manufacturing - Apparel & Accessories companies, Universalorporation ranks better than 56.79% on this metric.

As of today (2026-08-07), Universalorporation's current share price is NT$27.40. Universalorporation's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was NT$32.70. Universalorporation's Cyclically Adjusted PB Ratio for today is 0.84.

The historical rank and industry rank for Universalorporation's Cyclically Adjusted PB Ratio or its related term are showing as below:

TPE:1325' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 0.7   Med: 0.96   Max: 8.62
Current: 0.8

During the past years, Universalorporation's highest Cyclically Adjusted PB Ratio was 8.62. The lowest was 0.70. And the median was 0.96.

TPE:1325's Cyclically Adjusted PB Ratio is ranked better than
56.79% of 847 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 0.95 vs TPE:1325: 0.80

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.

Universalorporation's adjusted book value per share data for the three months ended in Dec. 2025 was NT$30.361. 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$32.70 for the trailing ten years ended in Dec. 2025.

Shiller PE for Stocks: The True Measure of Stock Valuation


Universalorporation  (TPE:1325) Cyclically Adjusted PB Ratio Explanation

Compared with the regular PB Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PB Ratio smoothed out the fluctuations of book value during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PB Ratio should give similar results to regular PB Ratio.


Universalorporation Cyclically Adjusted PB Ratio Related Terms


Universalorporation Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Universalorporation's Cyclically Adjusted PB Ratio 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.

Universalorporation Cyclically Adjusted PB Ratio Chart

Universalorporation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.72 0.94 1.30 0.91 0.92

Universalorporation Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cyclically Adjusted PB Ratio 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 0.91 0.83 0.97 0.96 0.92

Universalorporation Cyclically Adjusted PB Ratio Competitor Comparison

For the Textile Manufacturing subindustry, Universalorporation'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.


Universalorporation Cyclically Adjusted PB Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universalorporation's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TPE:1325
64GF Score
Universal Incorporation TPE:1325
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universalorporation Cyclically Adjusted PB Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PB Ratio takes the Book Value per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/B calculation. Because it considers this 10-year average, it's often referred to as the CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio.

Universalorporation's Cyclically Adjusted PB Ratio for today is calculated as

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=27.40/32.70
=0.84

* 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.

Universalorporation's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 is calculated as:

For example, Universalorporation'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)
=30.361/324.0540*324.0540
=30.361

Current CPI (Dec. 2025) = 324.0540.

Universalorporation Quarterly Data

Book Value per Share CPI Adj_Book
201603 22.132 238.132 30.118
201606 21.600 241.018 29.042
201609 21.617 241.428 29.015
201612 20.227 241.432 27.149
201703 20.086 243.801 26.698
201706 19.492 244.955 25.786
201709 19.711 246.819 25.879
201712 19.882 246.524 26.135
201803 19.999 249.554 25.969
201806 19.922 251.989 25.619
201809 19.980 252.439 25.648
201812 20.140 251.233 25.978
201903 20.352 254.202 25.945
201906 19.944 256.143 25.232
201909 19.912 256.759 25.131
201912 19.974 256.974 25.188
202003 21.654 258.115 27.186
202006 30.109 257.797 37.847
202009 37.744 260.280 46.992
202012 43.716 260.474 54.387
202103 45.617 264.877 55.808
202106 35.157 271.696 41.932
202109 34.396 274.310 40.633
202112 34.572 278.802 40.183
202203 34.782 287.504 39.204
202206 32.505 296.311 35.548
202209 32.775 296.808 35.784
202212 32.600 296.797 35.594
202303 32.622 301.836 35.023
202306 32.239 305.109 34.241
202309 32.737 307.789 34.467
202312 32.452 306.746 34.283
202403 32.660 312.332 33.886
202406 32.125 314.175 33.135
202409 31.780 315.301 32.662
202412 31.394 315.605 32.234
202503 31.381 319.799 31.799
202506 30.138 322.561 30.277
202509 30.267 324.800 30.197
202512 30.361 324.054 30.361

Add all the adjusted book value per share together and divide the count will get our 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.

What does a Cyclically Adjusted PB Ratio of 0.84 mean?
Universalorporation (TPE:1325) has a Cyclically Adjusted PB Ratio of 0.84 as of Aug. 07, 2026. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on Universalorporation and its competitors. This is 13% below median its historical median of 0.96. Over the past decade, Universalorporation's Cyclically Adjusted PB Ratio has ranged from 0.70 to 8.62. According to the industry distribution chart, Universalorporation ranks #366 out of 847 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 43.2%.
Is Universalorporation's Cyclically Adjusted PB Ratio too high?
Universalorporation's current Cyclically Adjusted PB Ratio of 0.84 is 13% below median its 10-year median of 0.96. Over the past 10 years, this metric has ranged from a low of 0.70 to a high of 8.62. The Manufacturing - Apparel & Accessories industry median Cyclically Adjusted PB Ratio is 0.95. Universalorporation's value of 0.84 is 11.6% below this industry median. Based on the distribution chart, Universalorporation ranks #366 out of 847 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Universalorporation has a GF Score™ of 64/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universalorporation's Cyclically Adjusted PB Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Universalorporation ranks #366 out of 847 companies for Cyclically Adjusted PB Ratio. This puts Universalorporation in the upper half of its industry. The industry median Cyclically Adjusted PB Ratio is 0.95. Universalorporation's value of 0.84 is 11.6% below this benchmark. Historically, Universalorporation's own Cyclically Adjusted PB Ratio has ranged from 0.70 to 8.62 over the past decade. While the company's 10-year median is 0.96 vs. the industry median of 0.95, Universalorporation has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted PB Ratio for a Manufacturing - Apparel & Accessories company?
The median Cyclically Adjusted PB Ratio among Manufacturing - Apparel & Accessories companies is 0.95, based on 847 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universalorporation's current Cyclically Adjusted PB Ratio of 0.84 is 11.6% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted PB Ratio mean?
A high Cyclically Adjusted PB Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on Universalorporation and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cyclically Adjusted PB Ratio is 0.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universalorporation's current Cyclically Adjusted PB Ratio is 0.84, which is 13% below median its own 10-year median of 0.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universalorporation stock overvalued right now?
Based on GuruFocus' analysis, Universalorporation (TPE:1325) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$22.87, compared to a current price of NT$27.40 — trading 19.8% above its estimated fair value. The current Cyclically Adjusted PB Ratio is 0.84, which is 13% below median its 10-year median of 0.96 and 11.6% below the Manufacturing - Apparel & Accessories industry median of 0.95. Universalorporation's overall GF Score™ is 64/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PB Ratio calculated?
Cyclically Adjusted PB Ratio is calculated from a company's financial statements. For Universalorporation (TPE:1325), the current Cyclically Adjusted PB Ratio is 0.84 as of Aug. 07, 2026. 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 Universalorporation (TPE:1325) Overvalued in 2026?

Based on GuruFocus' analysis, Universalorporation stock appears to be overvalued. The current stock price of NT$27.40 is trading 19.8% above its estimated GF Value™ of NT$22.87. GuruFocus considers Universalorporation to be Modestly Overvalued.

Key valuation signals for TPE:1325:

  • Cyclically Adjusted PB Ratio: 0.84 (13% below median its 10-year median of 0.96)
  • GF Value™: NT$22.87 vs. price of NT$27.40 (19.8% above fair value)
  • GF Score™: 64/100 with 1 warning sign
  • Industry Position: 11.6% below the Manufacturing - Apparel & Accessories median (#366 of 847)

No single metric tells the full story. See the TPE:1325 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Universalorporation Business Description

Address 372, Lin Shen N. Road, 10 Floor, Taipei, TWN, 104
Universal Incorporation operates in the textile manufacturing industry. The product portfolio of the company includes spun-bond, melt-blown, and medical face masks. Geographically company operates in Taiwan, China, the United States, Northeast Asia out of which it generates the majority of the revenue from Taiwan.
64GF Score

Get the complete analysis for TPE:1325

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

NT$27.40
Price
NT$22.87
GF Value