Taiwan Benefit Co (ROCO:3379) Cyclically Adjusted PS Ratio: (As of Sep. 20, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
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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
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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
58 GF Score
Price NT$27.30
GF Value NT$60.89
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Taiwan Benefit Co Cyclically Adjusted PS Ratio?

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 1.71 2.09

Taiwan Benefit Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 3.26 2.54 2.08 1.52 1.35

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
58GF 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 Revenue per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, Taiwan Benefit Co's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=3.01/333.9520*333.9520
=3.010

Current CPI (Jun. 2026) = 333.9520.

Taiwan Benefit Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 3.041 241.428 4.206
201612 7.671 241.432 10.611
201703 2.432 243.801 3.331
201706 2.586 244.955 3.526
201709 4.253 246.819 5.754
201712 7.053 246.524 9.554
201803 1.234 249.554 1.651
201806 2.551 251.989 3.381
201809 3.900 252.439 5.159
201812 6.068 251.233 8.066
201903 2.540 254.202 3.337
201906 3.376 256.143 4.402
201909 3.286 256.759 4.274
201912 4.221 256.974 5.485
202003 1.902 258.115 2.461
202006 2.427 257.797 3.144
202009 3.537 260.280 4.538
202012 5.455 260.474 6.994
202103 5.736 264.877 7.232
202106 4.418 271.696 5.430
202109 3.113 274.310 3.790
202112 5.510 278.802 6.600
202203 2.462 287.504 2.860
202206 4.409 296.311 4.969
202209 2.649 296.808 2.981
202212 5.781 296.797 6.505
202303 2.217 301.836 2.453
202306 4.276 305.109 4.680
202309 2.430 307.789 2.637
202312 6.886 306.746 7.497
202403 2.063 312.332 2.206
202406 6.742 314.175 7.166
202409 7.026 315.301 7.442
202412 12.660 315.605 13.396
202503 7.188 319.799 7.506
202506 7.981 322.561 8.263
202509 12.002 324.800 12.340
202512 24.695 324.054 25.449
202603 4.846 330.213 4.901
202606 3.010 333.952 3.010

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 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$27.30 is trading 55.2% below its estimated GF Value™ of NT$60.89. GuruFocus considers Taiwan Benefit Co to be Significantly Undervalued.

Key valuation signals for ROCO:3379:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: NT$60.89 vs. price of NT$27.30 (55.2% below fair value)
  • GF Score™: 58/100 with 5 warning signs

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.
58GF 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$27.30
Price
NT$60.89
GF Value