Goldsun Building Materials Co (TPE:2504) Cyclically Adjusted PS Ratio: 1.56 (As of Jul. 30, 2026) — 29% Above Median

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TPE:2504 Goldsun Building Materials Co Ltd TPE:2504
77 GF Score
Price NT$31.55
GF Value NT$37.47
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Goldsun Building Materials Co Cyclically Adjusted PS Ratio?

Goldsun Building Materials Co TPE:2504 +1.12% 77 Cyclically Adjusted PS Ratio is 1.56 as of Jul. 30, 2026, which is 29% above its 10-year median of 1.21. GuruFocus rates TPE:2504 with a GF Score™ of 77/100 and a GF Value™ of NT$37.47 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 323 Building Materials companies, Goldsun Building Materials Co ranks worse than 64.09% on this metric.

As of today (2026-07-30), Goldsun Building Materials Co's current share price is NT$31.55. Goldsun Building Materials Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$20.17. Goldsun Building Materials Co's Cyclically Adjusted PS Ratio for today is 1.56.

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

TPE:2504' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.42   Med: 1.21   Max: 2.67
Current: 1.56

During the past years, Goldsun Building Materials Co's highest Cyclically Adjusted PS Ratio was 2.67. The lowest was 0.42. And the median was 1.21.

TPE:2504's Cyclically Adjusted PS Ratio is ranked worse than
64.09% of 323 companies
in the Building Materials industry
Industry Median: 1 vs TPE:2504: 1.56

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.

Goldsun Building Materials Co's adjusted revenue per share data for the three months ended in Mar. 2026 was NT$4.263. 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$20.17 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Goldsun Building Materials Co  (TPE:2504) 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.


Goldsun Building Materials Co Cyclically Adjusted PS Ratio Related Terms


Goldsun Building Materials Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Goldsun Building 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.

Goldsun Building Materials Co Cyclically Adjusted PS Ratio Chart

Goldsun Building 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 1.31 1.12 1.28 2.38 1.88

Goldsun Building 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 1.96 1.90 1.77 1.88 1.77

TPE:2504 vs CRH, VMC, MLM: Cyclically Adjusted PS Ratio Comparison

For the Building Materials subindustry, Goldsun Building 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.


Goldsun Building Materials Co Cyclically Adjusted PS Ratio vs Building Materials Industry

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

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


TPE:2504
77GF Score
Goldsun Building Materials Co Ltd TPE:2504
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Goldsun Building 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.

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

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=31.55/20.17
=1.56

* 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.

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

For example, Goldsun Building 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)
=4.263/330.2130*330.2130
=4.263

Current CPI (Mar. 2026) = 330.2130.

Goldsun Building Materials Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 5.860 241.018 8.029
201609 5.290 241.428 7.235
201612 4.409 241.432 6.030
201703 3.004 243.801 4.069
201706 3.490 244.955 4.705
201709 3.106 246.819 4.155
201712 3.927 246.524 5.260
201803 3.471 249.554 4.593
201806 3.684 251.989 4.828
201809 3.816 252.439 4.992
201812 4.540 251.233 5.967
201903 3.640 254.202 4.728
201906 3.928 256.143 5.064
201909 3.973 256.759 5.110
201912 2.609 256.974 3.353
202003 2.842 258.115 3.636
202006 3.284 257.797 4.206
202009 3.723 260.280 4.723
202012 4.801 260.474 6.086
202103 4.315 264.877 5.379
202106 4.632 271.696 5.630
202109 4.501 274.310 5.418
202112 5.023 278.802 5.949
202203 4.106 287.504 4.716
202206 4.485 296.311 4.998
202209 4.596 296.808 5.113
202212 4.855 296.797 5.402
202303 4.257 301.836 4.657
202306 4.396 305.109 4.758
202309 4.334 307.789 4.650
202312 4.790 306.746 5.156
202403 4.361 312.332 4.611
202406 4.671 314.175 4.909
202409 4.555 315.301 4.770
202412 4.816 315.605 5.039
202503 4.536 319.799 4.684
202506 4.994 322.561 5.112
202509 4.719 324.800 4.798
202512 4.850 324.054 4.942
202603 4.263 330.213 4.263

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 1.56 mean?
Goldsun Building Materials Co (TPE:2504) has a Cyclically Adjusted PS Ratio of 1.56 as of Jul. 30, 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 Goldsun Building Materials Co and its competitors. This is 29% above median its historical median of 1.21. Over the past decade, Goldsun Building Materials Co's Cyclically Adjusted PS Ratio has ranged from 0.42 to 2.67. According to the industry distribution chart, Goldsun Building Materials Co ranks #207 out of 323 companies in the Building Materials industry, placing it in the top 64.1%.
Is Goldsun Building Materials Co's Cyclically Adjusted PS Ratio too high?
Goldsun Building Materials Co's current Cyclically Adjusted PS Ratio of 1.56 is 29% above median its 10-year median of 1.21. Over the past 10 years, this metric has ranged from a low of 0.42 to a high of 2.67. The Building Materials industry median Cyclically Adjusted PS Ratio is 1.00. Goldsun Building Materials Co's value of 1.56 is 56% above this industry median. Based on the distribution chart, Goldsun Building Materials Co ranks #207 out of 323 companies in the Building Materials industry, which is below the industry midpoint. Overall, Goldsun Building Materials Co has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Goldsun Building Materials Co's Cyclically Adjusted PS Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Goldsun Building Materials Co ranks #207 out of 323 companies for Cyclically Adjusted PS Ratio. This places Goldsun Building Materials Co in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.00. Goldsun Building Materials Co's value of 1.56 is 56% above this benchmark. Historically, Goldsun Building Materials Co's own Cyclically Adjusted PS Ratio has ranged from 0.42 to 2.67 over the past decade. While the company's 10-year median is 1.21 vs. the industry median of 1.00, Goldsun Building 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 Building Materials company?
The median Cyclically Adjusted PS Ratio among Building Materials companies is 1.00, based on 323 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. Goldsun Building Materials Co's current Cyclically Adjusted PS Ratio of 1.56 is 56% 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 Goldsun Building Materials Co and its competitors. For the Building Materials industry, the median Cyclically Adjusted PS Ratio is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Goldsun Building Materials Co's current Cyclically Adjusted PS Ratio is 1.56, which is 29% above median its own 10-year median of 1.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Goldsun Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Goldsun Building Materials Co (TPE:2504) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$37.47, compared to a current price of NT$31.55 — trading 15.8% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.56, which is 29% above median its 10-year median of 1.21 and 56% above the Building Materials industry median of 1.00. Goldsun Building Materials Co's overall GF Score™ is 77/100 with 5 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 Goldsun Building Materials Co (TPE:2504), the current Cyclically Adjusted PS Ratio is 1.56 as of Jul. 30, 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 Goldsun Building Materials Co (TPE:2504) Overvalued in 2026?

Based on GuruFocus' analysis, Goldsun Building Materials Co stock appears to be undervalued. The current stock price of NT$31.55 is trading 15.8% below its estimated GF Value™ of NT$37.47. GuruFocus considers Goldsun Building Materials Co to be Modestly Undervalued.

Key valuation signals for TPE:2504:

  • Cyclically Adjusted PS Ratio: 1.56 (29% above median its 10-year median of 1.21)
  • GF Value™: NT$37.47 vs. price of NT$31.55 (15.8% below fair value)
  • GF Score™: 77/100 with 5 warning signs
  • Industry Position: 56% above the Building Materials median (#207 of 323)

No single metric tells the full story. See the TPE:2504 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Goldsun Building Materials Co Business Description

Address No. 8, Xinhu 1st Road, 7th Floor, Neihu District, Taipei, TWN, 11494
Goldsun Building Materials Co Ltd is a Taiwan-based company that produces and distributes ready-mixed concretes and cement and and building rental. The company has reporting segments namely Pre-mixed concrete Segment in Taiwan, Pre-mixed concrete Segment in Mainland China and Others. The company generates a majority of its sales from the Taiwan market.
77GF Score

Get the complete analysis for TPE:2504

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

NT$31.55
Price
NT$37.47
GF Value