Eternal Materials Co (TPE:1717) Cyclically Adjusted PS Ratio: 1.81 (As of Aug. 13, 2026) — 129% Above Median

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TPE:1717 Eternal Materials Co Ltd TPE:1717
59 GF Score
Price NT$78.20
GF Value NT$31.93
Valuation Significantly Overvalued
! 11 Warning Signs
View Full Analysis

What is Eternal Materials Co Cyclically Adjusted PS Ratio?

Eternal Materials Co TPE:1717 -0.51% 59 Cyclically Adjusted PS Ratio is 1.81 as of Aug. 13, 2026, which is 129% above its 10-year median of 0.79. GuruFocus rates TPE:1717 with a GF Score™ of 59/100 and a GF Value™ of NT$31.93 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 1,272 Chemicals companies, Eternal Materials Co ranks worse than 54.56% on this metric.

As of today (2026-08-13), Eternal Materials Co's current share price is NT$78.20. Eternal Materials Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$43.14. Eternal Materials Co's Cyclically Adjusted PS Ratio for today is 1.81.

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

TPE:1717' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.56   Med: 0.79   Max: 1.92
Current: 1.82

During the past years, Eternal Materials Co's highest Cyclically Adjusted PS Ratio was 1.92. The lowest was 0.56. And the median was 0.79.

TPE:1717's Cyclically Adjusted PS Ratio is ranked worse than
54.56% of 1272 companies
in the Chemicals industry
Industry Median: 1.34 vs TPE:1717: 1.82

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.

Eternal Materials Co's adjusted revenue per share data for the three months ended in Mar. 2026 was NT$8.708. 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$43.14 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Eternal Materials Co  (TPE:1717) 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.


Eternal Materials Co Cyclically Adjusted PS Ratio Related Terms


Eternal Materials Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Eternal Materials 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.

Eternal Materials Co Cyclically Adjusted PS Ratio Chart

Eternal Materials 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 1.11 0.76 0.69 0.66 0.96

Eternal Materials 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 0.65 0.56 0.95 0.96 1.33

TPE:1717 vs LIN, SHW, ECL: Cyclically Adjusted PS Ratio Comparison

For the Specialty Chemicals subindustry, Eternal Materials 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.


Eternal Materials Co Cyclically Adjusted PS Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Eternal Materials Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:1717
59GF Score
Eternal Materials Co Ltd TPE:1717
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Materials 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.

Eternal Materials Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=78.20/43.14
=1.81

* 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.

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

For example, Eternal Materials 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)
=8.708/330.2130*330.2130
=8.708

Current CPI (Mar. 2026) = 330.2130.

Eternal Materials Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 7.948 241.018 10.889
201609 8.228 241.428 11.254
201612 8.746 241.432 11.962
201703 7.753 243.801 10.501
201706 7.827 244.955 10.551
201709 9.517 246.819 12.733
201712 9.382 246.524 12.567
201803 8.377 249.554 11.085
201806 10.031 251.989 13.145
201809 9.551 252.439 12.494
201812 8.810 251.233 11.580
201903 7.966 254.202 10.348
201906 8.769 256.143 11.305
201909 8.742 256.759 11.243
201912 8.569 256.974 11.011
202003 6.432 258.115 8.229
202006 7.524 257.797 9.638
202009 8.344 260.280 10.586
202012 10.023 260.474 12.707
202103 9.453 264.877 11.785
202106 11.240 271.696 13.661
202109 10.453 274.310 12.583
202112 10.448 278.802 12.375
202203 9.907 287.504 11.379
202206 10.631 296.311 11.847
202209 9.809 296.808 10.913
202212 9.932 296.797 11.050
202303 8.088 301.836 8.848
202306 9.076 305.109 9.823
202309 9.554 307.789 10.250
202312 9.077 306.746 9.771
202403 8.468 312.332 8.953
202406 9.848 314.175 10.351
202409 9.659 315.301 10.116
202412 9.478 315.605 9.917
202503 8.495 319.799 8.772
202506 8.825 322.561 9.034
202509 8.592 324.800 8.735
202512 8.591 324.054 8.754
202603 8.708 330.213 8.708

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 1.81 mean?
Eternal Materials Co (TPE:1717) has a Cyclically Adjusted PS Ratio of 1.81 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 Eternal Materials Co and its competitors. This is 129% above median its historical median of 0.79. Over the past decade, Eternal Materials Co's Cyclically Adjusted PS Ratio has ranged from 0.56 to 1.92. According to the industry distribution chart, Eternal Materials Co ranks #694 out of 1272 companies in the Chemicals industry, placing it in the top 54.6%.
Is Eternal Materials Co's Cyclically Adjusted PS Ratio too high?
Eternal Materials Co's current Cyclically Adjusted PS Ratio of 1.81 is 129% above median its 10-year median of 0.79. Over the past 10 years, this metric has ranged from a low of 0.56 to a high of 1.92. The Chemicals industry median Cyclically Adjusted PS Ratio is 1.34. Eternal Materials Co's value of 1.81 is 35.1% above this industry median. Based on the distribution chart, Eternal Materials Co ranks #694 out of 1272 companies in the Chemicals industry, which is below the industry midpoint. Overall, Eternal Materials Co has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Cyclically Adjusted PS Ratio compare to LIN and SHW?
According to the Chemicals industry distribution chart, Eternal Materials Co ranks #694 out of 1272 companies for Cyclically Adjusted PS Ratio. This places Eternal Materials Co in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.34. Eternal Materials Co's value of 1.81 is 35.1% above this benchmark. Historically, Eternal Materials Co's own Cyclically Adjusted PS Ratio has ranged from 0.56 to 1.92 over the past decade. While the company's 10-year median is 0.79 vs. the industry median of 1.34, Eternal Materials Co has consistently been above 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 Chemicals company?
The median Cyclically Adjusted PS Ratio among Chemicals companies is 1.34, based on 1,272 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. Eternal Materials Co's current Cyclically Adjusted PS Ratio of 1.81 is 35.1% above 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 Eternal Materials Co and its competitors. For the Chemicals industry, the median Cyclically Adjusted PS Ratio is 1.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Materials Co's current Cyclically Adjusted PS Ratio is 1.81, which is 129% above median its own 10-year median of 0.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.93, compared to a current price of NT$78.20 — trading 144.9% above its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.81, which is 129% above median its 10-year median of 0.79 and 35.1% above the Chemicals industry median of 1.34. Eternal Materials Co's overall GF Score™ is 59/100 with 11 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 Eternal Materials Co (TPE:1717), the current Cyclically Adjusted PS Ratio is 1.81 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued. The current stock price of NT$78.20 is trading 144.9% above its estimated GF Value™ of NT$31.93. GuruFocus considers Eternal Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1717:

  • Cyclically Adjusted PS Ratio: 1.81 (129% above median its 10-year median of 0.79)
  • GF Value™: NT$31.93 vs. price of NT$78.20 (144.9% above fair value)
  • GF Score™: 59/100 with 11 warning signs
  • Industry Position: 35.1% above the Chemicals median (#694 of 1272)

No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Materials Co Business Description

Address No. 578, Jiangong Road, Sanmin District, Kaohsiung, TWN, 807
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
59GF Score

Get the complete analysis for TPE:1717

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

NT$78.20
Price
NT$31.93
GF Value