BORAY (Bora Pharmaceuticals Co) Cyclically Adjusted PS Ratio: (As of Jul. 21, 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.
Reviewed by: Charlie Tian Charlie Tian
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.

BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio?

Note: If the price history is too short, we do not calculate current Cyclically Adjusted PS Ratio for this stock. All the historical data is shown as the company's primary share's data instead.

Shiller PE for Stocks: The True Measure of Stock Valuation


Bora Pharmaceuticals Co  (OTCPK:BORAY) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue 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 PS Ratio should give similar results to regular PS Ratio.


Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio Related Terms


Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's Cyclically Adjusted PS 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.

Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio Chart

Bora Pharmaceuticals Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 15.02 13.25 7.92

Bora Pharmaceuticals 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 PS 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 13.25 10.98 12.78 11.84 7.92

BORAY vs : Cyclically Adjusted PS Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals Co's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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.


Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Bora Pharmaceuticals Co's Cyclically Adjusted PS Ratio falls into.


BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio Calculation

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

Bora Pharmaceuticals Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 is calculated as:

For example, Bora Pharmaceuticals Co's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=1.146/324.0540*324.0540
=1.146

Current CPI (Dec. 2025) = 324.0540.

Bora Pharmaceuticals Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 0.022 238.132 0.030
201606 0.024 241.018 0.032
201609 0.028 241.428 0.038
201612 0.029 241.432 0.039
201703 0.027 243.801 0.036
201706 0.030 244.955 0.040
201709 0.036 246.819 0.047
201712 0.040 246.524 0.053
201803 0.089 249.554 0.116
201806 0.138 251.989 0.177
201809 0.115 252.439 0.148
201812 0.112 251.233 0.144
201903 0.114 254.202 0.145
201906 0.110 256.143 0.139
201909 0.115 256.759 0.145
201912 0.118 256.974 0.149
202003 0.110 258.115 0.138
202006 0.105 257.797 0.132
202009 0.118 260.280 0.147
202012 0.201 260.474 0.250
202103 0.414 264.877 0.506
202106 0.368 271.696 0.439
202109 0.366 274.310 0.432
202112 0.353 278.802 0.410
202203 0.334 287.504 0.376
202206 0.390 296.311 0.427
202209 0.743 296.808 0.811
202212 1.425 296.797 1.556
202303 1.286 301.836 1.381
202306 0.835 305.109 0.887
202309 0.779 307.789 0.820
202312 0.801 306.746 0.846
202403 0.715 312.332 0.742
202406 1.092 314.175 1.126
202409 1.175 315.301 1.208
202412 1.163 315.605 1.194
202503 1.000 319.799 1.013
202506 1.295 322.561 1.301
202509 1.246 324.800 1.243
202512 1.146 324.054 1.146

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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.

Is Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs

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


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

Get the complete analysis for BORAY

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

$2.59
Price
$4.84
GF Value