Taiwan Benefit Co (ROCO:3379) Cyclically Adjusted PS Ratio: 1.06 (As of Aug. 03, 2026) — 104% Above Median

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.

ROCO:3379 Taiwan Benefit Co ROCO:3379
53 GF Score
Price NT$25.50
GF Value NT$68.90
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Taiwan Benefit Co Cyclically Adjusted PS Ratio?

Taiwan Benefit Co ROCO:3379 +2.00% 53 Cyclically Adjusted PS Ratio is 1.06 as of Aug. 03, 2026, which is 104% above its 10-year median of 0.52. GuruFocus rates ROCO:3379 with a GF Score™ of 53/100 and a GF Value™ of NT$68.90 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 2,298 Industrial Products companies, Taiwan Benefit Co ranks better than 64.58% on this metric.

As of today (2026-08-03), Taiwan Benefit Co's current share price is NT$25.50. Taiwan Benefit Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$23.96. Taiwan Benefit Co's Cyclically Adjusted PS Ratio for today is 1.06.

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

ROCO:3379' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.25   Med: 0.52   Max: 3.47
Current: 1

During the past years, Taiwan Benefit Co's highest Cyclically Adjusted PS Ratio was 3.47. The lowest was 0.25. And the median was 0.52.

ROCO:3379's Cyclically Adjusted PS Ratio is ranked better than
64.58% of 2298 companies
in the Industrial Products industry
Industry Median: 1.69 vs ROCO:3379: 1.00

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.

Taiwan Benefit Co's adjusted revenue per share data for the three months ended in Mar. 2026 was NT$4.846. 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$23.96 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Taiwan Benefit Co  (ROCO:3379) 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.


Taiwan Benefit Co Cyclically Adjusted PS Ratio Related Terms


Taiwan Benefit Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Taiwan Benefit 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.

Taiwan Benefit Co Cyclically Adjusted PS Ratio Chart

Taiwan Benefit 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 0.49 0.48 0.69 1.69 2.08

Taiwan Benefit Co 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 2.49 3.26 2.54 2.08 1.52

ROCO:3379 vs GEV, ETN, PH: Cyclically Adjusted PS Ratio Comparison

For the Specialty Industrial Machinery subindustry, Taiwan Benefit 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.


Taiwan Benefit Co Cyclically Adjusted PS Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Taiwan Benefit Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


ROCO:3379
53GF Score
Taiwan Benefit Co ROCO:3379
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Benefit 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.

Taiwan Benefit Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=25.50/23.96
=1.06

* 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.

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

For example, Taiwan Benefit Co'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)
=4.846/330.2130*330.2130
=4.846

Current CPI (Mar. 2026) = 330.2130.

Taiwan Benefit Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 4.354 241.018 5.965
201609 3.032 241.428 4.147
201612 7.671 241.432 10.492
201703 2.432 243.801 3.294
201706 2.624 244.955 3.537
201709 4.240 246.819 5.673
201712 7.053 246.524 9.447
201803 1.234 249.554 1.633
201806 2.527 251.989 3.311
201809 3.936 252.439 5.149
201812 6.068 251.233 7.976
201903 2.540 254.202 3.300
201906 3.411 256.143 4.397
201909 3.265 256.759 4.199
201912 4.221 256.974 5.424
202003 1.902 258.115 2.433
202006 2.426 257.797 3.107
202009 3.545 260.280 4.497
202012 5.455 260.474 6.916
202103 5.736 264.877 7.151
202106 4.323 271.696 5.254
202109 3.124 274.310 3.761
202112 5.459 278.802 6.466
202203 2.462 287.504 2.828
202206 4.387 296.311 4.889
202209 2.638 296.808 2.935
202212 5.781 296.797 6.432
202303 2.217 301.836 2.425
202306 4.276 305.109 4.628
202309 2.402 307.789 2.577
202312 6.886 306.746 7.413
202403 2.063 312.332 2.181
202406 6.773 314.175 7.119
202409 7.053 315.301 7.387
202412 12.701 315.605 13.289
202503 7.188 319.799 7.422
202506 7.982 322.561 8.171
202509 11.988 324.800 12.188
202512 24.840 324.054 25.312
202603 4.846 330.213 4.846

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 1.06 mean?
Taiwan Benefit Co (ROCO:3379) has a Cyclically Adjusted PS Ratio of 1.06 as of Aug. 03, 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 Taiwan Benefit Co and its competitors. This is 104% above median its historical median of 0.52. Over the past decade, Taiwan Benefit Co's Cyclically Adjusted PS Ratio has ranged from 0.25 to 3.47. According to the industry distribution chart, Taiwan Benefit Co ranks #814 out of 2298 companies in the Industrial Products industry, placing it in the top 35.4%.
Is Taiwan Benefit Co's Cyclically Adjusted PS Ratio too high?
Taiwan Benefit Co's current Cyclically Adjusted PS Ratio of 1.06 is 104% above median its 10-year median of 0.52. Over the past 10 years, this metric has ranged from a low of 0.25 to a high of 3.47. The Industrial Products industry median Cyclically Adjusted PS Ratio is 1.69. Taiwan Benefit Co's value of 1.06 is 37.3% below this industry median. Based on the distribution chart, Taiwan Benefit Co ranks #814 out of 2298 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Taiwan Benefit Co has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Benefit Co's Cyclically Adjusted PS Ratio compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Taiwan Benefit Co ranks #814 out of 2298 companies for Cyclically Adjusted PS Ratio. This puts Taiwan Benefit Co in the upper half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.69. Taiwan Benefit Co's value of 1.06 is 37.3% below this benchmark. Historically, Taiwan Benefit Co's own Cyclically Adjusted PS Ratio has ranged from 0.25 to 3.47 over the past decade. While the company's 10-year median is 0.52 vs. the industry median of 1.69, Taiwan Benefit Co 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 an Industrial Products company?
The median Cyclically Adjusted PS Ratio among Industrial Products companies is 1.69, based on 2,298 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. Taiwan Benefit Co's current Cyclically Adjusted PS Ratio of 1.06 is 37.3% 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 Taiwan Benefit Co and its competitors. For the Industrial Products industry, the median Cyclically Adjusted PS Ratio is 1.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Benefit Co's current Cyclically Adjusted PS Ratio is 1.06, which is 104% above 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 Taiwan Benefit Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Benefit Co (ROCO:3379) is currently considered Possible Value Trap. The stock's GF Value™ is NT$68.90, compared to a current price of NT$25.50 — trading 63% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.06, which is 104% above median its 10-year median of 0.52 and 37.3% below the Industrial Products industry median of 1.69. Taiwan Benefit Co's overall GF Score™ is 53/100 with 3 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 Taiwan Benefit Co (ROCO:3379), the current Cyclically Adjusted PS Ratio is 1.06 as of Aug. 03, 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 Taiwan Benefit Co (ROCO:3379) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Benefit Co stock appears to be undervalued. The current stock price of NT$25.50 is trading 63% below its estimated GF Value™ of NT$68.90. GuruFocus considers Taiwan Benefit Co to be Possible Value Trap.

Key valuation signals for ROCO:3379:

  • Cyclically Adjusted PS Ratio: 1.06 (104% above median its 10-year median of 0.52)
  • GF Value™: NT$68.90 vs. price of NT$25.50 (63% below fair value)
  • GF Score™: 53/100 with 3 warning signs
  • Industry Position: 37.3% below the Industrial Products median (#814 of 2298)

No single metric tells the full story. See the ROCO:3379 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Benefit Co Business Description

Address Ruiguang Road, 5th Floor, Building No. 2085, Neihu District, Taipei, TWN, 114
Taiwan Benefit Co manufactures and distributes processing and packaging production lines for the food and beverage industry. Its production equipment, includes tea extraction system, CIP system, Pasteurize System, Packaging Machine and Automatic palletizer, among others.
53GF Score

Get the complete analysis for ROCO:3379

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

NT$25.50
Price
NT$68.90
GF Value