LINE Pay Taiwan (TPE:7722) Cyclically Adjusted PB Ratio: (As of Sep. 14, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:7722 LINE Pay Taiwan Ltd TPE:7722
63 GF Score
Price NT$265.50
GF Value NT$728.53
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is LINE Pay Taiwan Cyclically Adjusted PB Ratio?

LINE Pay Taiwan does not have a history long enough to calculate Cyclically Adjusted Book per Share. Therefore GuruFocus does not calculate Cyclically Adjusted PB Ratio for this company.

Shiller PE for Stocks: The True Measure of Stock Valuation


LINE Pay Taiwan  (TPE:7722) 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.


LINE Pay Taiwan Cyclically Adjusted PB Ratio Related Terms


LINE Pay Taiwan Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan Cyclically Adjusted PB Ratio Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PB Ratio
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LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 0.00 0.00 0.00 0.00

TPE:7722 vs MSFT, PLTR, ORCL: Cyclically Adjusted PB Ratio Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan'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.


LINE Pay Taiwan Cyclically Adjusted PB Ratio vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TPE:7722
63GF Score
LINE Pay Taiwan Ltd TPE:7722
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LINE Pay Taiwan 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.

LINE Pay Taiwan does not have a history long enough to calculate Cyclically Adjusted Book per Share. Therefore GuruFocus does not calculate Cyclically Adjusted PB Ratio for this company.

Is LINE Pay Taiwan (TPE:7722) Overvalued in 2026?

Based on GuruFocus' analysis, LINE Pay Taiwan stock appears to be undervalued. The current stock price of NT$265.50 is trading 63.6% below its estimated GF Value™ of NT$728.53. GuruFocus considers LINE Pay Taiwan to be Possible Value Trap.

Key valuation signals for TPE:7722:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: NT$728.53 vs. price of NT$265.50 (63.6% below fair value)
  • GF Score™: 63/100 with 4 warning signs

No single metric tells the full story. See the TPE:7722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
63GF Score

Get the complete analysis for TPE:7722

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

NT$265.50
Price
NT$728.53
GF Value