Eslite Spectrum (ROCO:2926) Cyclically Adjusted PS Ratio: 0.23 (As of Aug. 13, 2026) — 56% Below Median

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ROCO:2926 Eslite Spectrum Corp ROCO:2926
52 GF Score
Price NT$30.65
GF Value NT$55.56
Valuation Possible Value Trap
! 7 Warning Signs
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What is Eslite Spectrum Cyclically Adjusted PS Ratio?

Eslite Spectrum ROCO:2926 +0.99% 52 Cyclically Adjusted PS Ratio is 0.23 as of Aug. 13, 2026, which is 56% below its 10-year median of 0.52. GuruFocus rates ROCO:2926 with a GF Score™ of 52/100 and a GF Value™ of NT$55.56 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 802 Retail - Cyclical companies, Eslite Spectrum ranks better than 74.81% on this metric.

As of today (2026-08-13), Eslite Spectrum's current share price is NT$30.65. Eslite Spectrum's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$135.03. Eslite Spectrum's Cyclically Adjusted PS Ratio for today is 0.23.

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

ROCO:2926' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.23   Med: 0.52   Max: 0.9
Current: 0.23

During the past years, Eslite Spectrum's highest Cyclically Adjusted PS Ratio was 0.90. The lowest was 0.23. And the median was 0.52.

ROCO:2926's Cyclically Adjusted PS Ratio is ranked better than
74.81% of 802 companies
in the Retail - Cyclical industry
Industry Median: 0.5 vs ROCO:2926: 0.23

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 PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Eslite Spectrum's adjusted revenue per share data for the three months ended in Mar. 2026 was NT$35.805. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is NT$135.03 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Eslite Spectrum  (ROCO:2926) 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.


Eslite Spectrum Cyclically Adjusted PS Ratio Related Terms


Eslite Spectrum Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Eslite Spectrum'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.

Eslite Spectrum Cyclically Adjusted PS Ratio Chart

Eslite Spectrum 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 0.60 0.56 0.56 0.37 0.30

Eslite Spectrum Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.40 0.35 0.34 0.30 0.27

ROCO:2926 vs DDS, M: Cyclically Adjusted PS Ratio Comparison

For the Department Stores subindustry, Eslite Spectrum'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.


Eslite Spectrum Cyclically Adjusted PS Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Eslite Spectrum's Cyclically Adjusted PS Ratio falls into.


ROCO:2926
52GF Score
Eslite Spectrum Corp ROCO:2926
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eslite Spectrum 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.

Eslite Spectrum's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=30.65/135.03
=0.23

* 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.

Eslite Spectrum's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, Eslite Spectrum's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=35.805/330.2130*330.2130
=35.805

Current CPI (Mar. 2026) = 330.2130.

Eslite Spectrum Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 21.303 241.018 29.187
201609 22.340 241.428 30.556
201612 23.426 241.432 32.040
201703 22.537 243.801 30.525
201706 21.093 244.955 28.435
201709 22.322 246.819 29.864
201712 24.198 246.524 32.413
201803 22.870 249.554 30.262
201806 22.298 251.989 29.220
201809 23.304 252.439 30.484
201812 27.328 251.233 35.919
201903 27.273 254.202 35.428
201906 26.457 256.143 34.108
201909 27.228 256.759 35.017
201912 31.274 256.974 40.187
202003 24.112 258.115 30.847
202006 21.754 257.797 27.865
202009 23.873 260.280 30.287
202012 26.087 260.474 33.072
202103 24.442 264.877 30.471
202106 22.593 271.696 27.459
202109 21.664 274.310 26.079
202112 30.072 278.802 35.617
202203 26.412 287.504 30.336
202206 26.122 296.311 29.111
202209 30.102 296.808 33.490
202212 35.118 296.797 39.072
202303 30.524 301.836 33.394
202306 30.849 305.109 33.387
202309 36.728 307.789 39.404
202312 42.027 306.746 45.242
202403 34.176 312.332 36.133
202406 35.428 314.175 37.237
202409 36.280 315.301 37.996
202412 40.171 315.605 42.030
202503 34.066 319.799 35.175
202506 36.796 322.561 37.669
202509 37.940 324.800 38.572
202512 40.136 324.054 40.899
202603 35.805 330.213 35.805

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.

What does a Cyclically Adjusted PS Ratio of 0.23 mean?
Eslite Spectrum (ROCO:2926) has a Cyclically Adjusted PS Ratio of 0.23 as of Aug. 13, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Eslite Spectrum and its competitors. This is 56% below median its historical median of 0.52. Over the past decade, Eslite Spectrum's Cyclically Adjusted PS Ratio has ranged from 0.23 to 0.90. According to the industry distribution chart, Eslite Spectrum ranks #202 out of 802 companies in the Retail - Cyclical industry, placing it in the top 25.2%.
Is Eslite Spectrum's Cyclically Adjusted PS Ratio too high?
Eslite Spectrum's current Cyclically Adjusted PS Ratio of 0.23 is 56% below median its 10-year median of 0.52. Over the past 10 years, this metric has ranged from a low of 0.23 to a high of 0.90. The Retail - Cyclical industry median Cyclically Adjusted PS Ratio is 0.50. Eslite Spectrum's value of 0.23 is 54% below this industry median. Based on the distribution chart, Eslite Spectrum ranks #202 out of 802 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Eslite Spectrum has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Cyclically Adjusted PS Ratio compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #202 out of 802 companies for Cyclically Adjusted PS Ratio. This puts Eslite Spectrum in the upper half of its industry. The industry median Cyclically Adjusted PS Ratio is 0.50. Eslite Spectrum's value of 0.23 is 54% below this benchmark. Historically, Eslite Spectrum's own Cyclically Adjusted PS Ratio has ranged from 0.23 to 0.90 over the past decade. While the company's 10-year median is 0.52 vs. the industry median of 0.50, Eslite Spectrum 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 PS Ratio for a Retail - Cyclical company?
The median Cyclically Adjusted PS Ratio among Retail - Cyclical companies is 0.50, based on 802 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eslite Spectrum's current Cyclically Adjusted PS Ratio of 0.23 is 54% 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 PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median Cyclically Adjusted PS Ratio is 0.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current Cyclically Adjusted PS Ratio is 0.23, which is 56% below median its own 10-year median of 0.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$55.56, compared to a current price of NT$30.65 — trading 44.8% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 0.23, which is 56% below median its 10-year median of 0.52 and 54% below the Retail - Cyclical industry median of 0.50. Eslite Spectrum's overall GF Score™ is 52/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current Cyclically Adjusted PS Ratio is 0.23 as of Aug. 13, 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?

Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued. The current stock price of NT$30.65 is trading 44.8% below its estimated GF Value™ of NT$55.56. GuruFocus considers Eslite Spectrum to be Possible Value Trap.

Key valuation signals for ROCO:2926:

  • Cyclically Adjusted PS Ratio: 0.23 (56% below median its 10-year median of 0.52)
  • GF Value™: NT$55.56 vs. price of NT$30.65 (44.8% below fair value)
  • GF Score™: 52/100 with 7 warning signs
  • Industry Position: 54% below the Retail - Cyclical median (#202 of 802)

No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eslite Spectrum Business Description

Address Songde Road, B1, No. 204, Section 3, Xinyi District, Taipei, TWN, 110027
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
52GF Score

Get the complete analysis for ROCO:2926

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

NT$30.65
Price
NT$55.56
GF Value