X-Legend Entertainment Co (TPE:4994) Cyclically Adjusted PS Ratio: 2.75 (As of Jul. 27, 2026) — Near Median

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TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
74 GF Score
Price NT$93.20
GF Value NT$70.70
Valuation Significantly Overvalued
! 5 Warning Signs
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What is X-Legend Entertainment Co Cyclically Adjusted PS Ratio?

X-Legend Entertainment Co TPE:4994 +0.54% 74 Cyclically Adjusted PS Ratio is 2.75 as of Jul. 27, 2026, which is 7% below its 10-year median of 2.97. GuruFocus rates TPE:4994 with a GF Score™ of 74/100 and a GF Value™ of NT$70.70 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 329 Interactive Media companies, X-Legend Entertainment Co ranks worse than 67.78% on this metric.

As of today (2026-07-27), X-Legend Entertainment Co's current share price is NT$93.20. X-Legend Entertainment Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$33.84. X-Legend Entertainment Co's Cyclically Adjusted PS Ratio for today is 2.75.

The historical rank and industry rank for X-Legend Entertainment Co's Cyclically Adjusted PS Ratio or its related term are showing as below:

TPE:4994' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 1.77   Med: 2.97   Max: 8.89
Current: 2.74

During the past years, X-Legend Entertainment Co's highest Cyclically Adjusted PS Ratio was 8.89. The lowest was 1.77. And the median was 2.97.

TPE:4994's Cyclically Adjusted PS Ratio is ranked worse than
67.78% of 329 companies
in the Interactive Media industry
Industry Median: 1.31 vs TPE:4994: 2.74

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.

X-Legend Entertainment Co's adjusted revenue per share data for the three months ended in Dec. 2025 was NT$4.373. 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$33.84 for the trailing ten years ended in Dec. 2025.

Shiller PE for Stocks: The True Measure of Stock Valuation


X-Legend Entertainment Co  (TPE:4994) 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.


X-Legend Entertainment Co Cyclically Adjusted PS Ratio Related Terms


X-Legend Entertainment Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Cyclically Adjusted PS Ratio Chart

X-Legend Entertainment 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 3.61 2.10 1.84 3.06 2.87

X-Legend Entertainment Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 3.06 2.90 2.74 2.91 2.87

TPE:4994 vs NTES, EA, TTWO: Cyclically Adjusted PS Ratio Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Cyclically Adjusted PS Ratio vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where X-Legend Entertainment Co's Cyclically Adjusted PS Ratio falls into.


TPE:4994
74GF Score
X-Legend Entertainment Co Ltd TPE:4994
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

X-Legend Entertainment 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.

X-Legend Entertainment Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=93.20/33.84
=2.75

* 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.

X-Legend Entertainment Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 is calculated as:

For example, X-Legend Entertainment Co's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=4.373/324.0540*324.0540
=4.373

Current CPI (Dec. 2025) = 324.0540.

X-Legend Entertainment Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 3.994 238.132 5.435
201606 3.790 241.018 5.096
201609 2.865 241.428 3.846
201612 3.759 241.432 5.045
201703 3.230 243.801 4.293
201706 3.761 244.955 4.975
201709 3.414 246.819 4.482
201712 2.542 246.524 3.341
201803 2.818 249.554 3.659
201806 3.573 251.989 4.595
201809 3.761 252.439 4.828
201812 5.620 251.233 7.249
201903 12.289 254.202 15.666
201906 13.814 256.143 17.476
201909 17.061 256.759 21.533
201912 12.729 256.974 16.052
202003 11.625 258.115 14.595
202006 12.441 257.797 15.638
202009 13.432 260.280 16.723
202012 11.417 260.474 14.204
202103 11.192 264.877 13.692
202106 10.449 271.696 12.463
202109 11.452 274.310 13.529
202112 10.376 278.802 12.060
202203 8.455 287.504 9.530
202206 9.982 296.311 10.917
202209 6.767 296.808 7.388
202212 5.081 296.797 5.548
202303 3.532 301.836 3.792
202306 6.522 305.109 6.927
202309 4.800 307.789 5.054
202312 6.064 306.746 6.406
202403 6.719 312.332 6.971
202406 5.737 314.175 5.917
202409 6.006 315.301 6.173
202412 5.262 315.605 5.403
202503 4.490 319.799 4.550
202506 4.371 322.561 4.391
202509 4.641 324.800 4.630
202512 4.373 324.054 4.373

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 2.75 mean?
X-Legend Entertainment Co (TPE:4994) has a Cyclically Adjusted PS Ratio of 2.75 as of Jul. 27, 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 X-Legend Entertainment Co and its competitors. This is near median its historical median of 2.97. Over the past decade, X-Legend Entertainment Co's Cyclically Adjusted PS Ratio has ranged from 1.77 to 8.89. According to the industry distribution chart, X-Legend Entertainment Co ranks #223 out of 329 companies in the Interactive Media industry, placing it in the top 67.8%.
Is X-Legend Entertainment Co's Cyclically Adjusted PS Ratio too high?
X-Legend Entertainment Co's current Cyclically Adjusted PS Ratio of 2.75 is near median its 10-year median of 2.97. Over the past 10 years, this metric has ranged from a low of 1.77 to a high of 8.89. The Interactive Media industry median Cyclically Adjusted PS Ratio is 1.31. X-Legend Entertainment Co's value of 2.75 is 109.9% above this industry median. Based on the distribution chart, X-Legend Entertainment Co ranks #223 out of 329 companies in the Interactive Media industry, which is below the industry midpoint. Overall, X-Legend Entertainment Co has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Cyclically Adjusted PS Ratio compare to NTES and EA?
According to the Interactive Media industry distribution chart, X-Legend Entertainment Co ranks #223 out of 329 companies for Cyclically Adjusted PS Ratio. This places X-Legend Entertainment Co in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.31. X-Legend Entertainment Co's value of 2.75 is 109.9% above this benchmark. Historically, X-Legend Entertainment Co's own Cyclically Adjusted PS Ratio has ranged from 1.77 to 8.89 over the past decade. While the company's 10-year median is 2.97 vs. the industry median of 1.31, X-Legend Entertainment 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 an Interactive Media company?
The median Cyclically Adjusted PS Ratio among Interactive Media companies is 1.31, based on 329 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. X-Legend Entertainment Co's current Cyclically Adjusted PS Ratio of 2.75 is 109.9% 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 X-Legend Entertainment Co and its competitors. For the Interactive Media industry, the median Cyclically Adjusted PS Ratio is 1.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. X-Legend Entertainment Co's current Cyclically Adjusted PS Ratio is 2.75, which is near median its own 10-year median of 2.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.70, compared to a current price of NT$93.20 — trading 31.8% above its estimated fair value. The current Cyclically Adjusted PS Ratio is 2.75, which is near median its 10-year median of 2.97 and 109.9% above the Interactive Media industry median of 1.31. X-Legend Entertainment Co's overall GF Score™ is 74/100 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 X-Legend Entertainment Co (TPE:4994), the current Cyclically Adjusted PS Ratio is 2.75 as of Jul. 27, 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$93.20 is trading 31.8% above its estimated GF Value™ of NT$70.70. GuruFocus considers X-Legend Entertainment Co to be Significantly Overvalued.

Key valuation signals for TPE:4994:

  • Cyclically Adjusted PS Ratio: 2.75 (near median its 10-year median of 2.97)
  • GF Value™: NT$70.70 vs. price of NT$93.20 (31.8% above fair value)
  • GF Score™: 74/100 with 5 warning signs
  • Industry Position: 109.9% above the Interactive Media median (#223 of 329)

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
74GF Score

Get the complete analysis for TPE:4994

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

NT$93.20
Price
NT$70.70
GF Value