BORAY (Bora Pharmaceuticals Co) Cyclically Adjusted Revenue per Share: $0.00 (As of Dec. 2025)

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BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Bora Pharmaceuticals Co Cyclically Adjusted Revenue per Share?

Bora Pharmaceuticals Co BORAY 70 Cyclically Adjusted Revenue per Share is $0.00 as of Dec. 2025. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Note: As Cyclically Adjusted Revenue per Share is a main component used to calculate Cyclically Adjusted PS Ratio. If the month end stock price for this stock is zero, result may not be accurate due to the exchange rate between different shares and the data will not be stored into our database. Selected historical data showed in the calculation section below is only for demostration purpose.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

Bora Pharmaceuticals Co's adjusted revenue per share for the three months ended in Dec. 2025 was $1.146. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is $0.00 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Bora Pharmaceuticals Co's average Cyclically Adjusted Revenue Growth Rate was 30.20% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

As of today (2026-07-21), Bora Pharmaceuticals Co's current stock price is $2.59. Bora Pharmaceuticals Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was $0.00. Bora Pharmaceuticals Co's Cyclically Adjusted PS Ratio of today is .

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Bora Pharmaceuticals Co was 18.51. The lowest was 5.62. And the median was 13.46.


Bora Pharmaceuticals Co  (OTCPK:BORAY) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Bora Pharmaceuticals Co was 18.51. The lowest was 5.62. And the median was 13.46.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Bora Pharmaceuticals Co Cyclically Adjusted Revenue per Share Related Terms


Bora Pharmaceuticals Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's Cyclically Adjusted Revenue per Share 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.

Bora Pharmaceuticals Co Cyclically Adjusted Revenue per Share Chart

Bora Pharmaceuticals Co Annual Data
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Cyclically Adjusted Revenue per Share
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Bora Pharmaceuticals Co Quarterly Data
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BORAY vs : Cyclically Adjusted Revenue per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.


Bora Pharmaceuticals Co Cyclically Adjusted PS Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get 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.

For example, Bora Pharmaceuticals 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)
=1.146/324.0540*324.0540
=1.146

Current CPI (Dec. 2025) = 324.0540.

Bora Pharmaceuticals Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 0.022 238.132 0.030
201606 0.024 241.018 0.032
201609 0.028 241.428 0.038
201612 0.029 241.432 0.039
201703 0.027 243.801 0.036
201706 0.030 244.955 0.040
201709 0.036 246.819 0.047
201712 0.040 246.524 0.053
201803 0.089 249.554 0.116
201806 0.138 251.989 0.177
201809 0.115 252.439 0.148
201812 0.112 251.233 0.144
201903 0.114 254.202 0.145
201906 0.110 256.143 0.139
201909 0.115 256.759 0.145
201912 0.118 256.974 0.149
202003 0.110 258.115 0.138
202006 0.105 257.797 0.132
202009 0.118 260.280 0.147
202012 0.201 260.474 0.250
202103 0.414 264.877 0.506
202106 0.368 271.696 0.439
202109 0.366 274.310 0.432
202112 0.353 278.802 0.410
202203 0.334 287.504 0.376
202206 0.390 296.311 0.427
202209 0.743 296.808 0.811
202212 1.425 296.797 1.556
202303 1.286 301.836 1.381
202306 0.835 305.109 0.887
202309 0.779 307.789 0.820
202312 0.801 306.746 0.846
202403 0.715 312.332 0.742
202406 1.092 314.175 1.126
202409 1.175 315.301 1.208
202412 1.163 315.605 1.194
202503 1.000 319.799 1.013
202506 1.295 322.561 1.301
202509 1.246 324.800 1.243
202512 1.146 324.054 1.146

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of $0.00 mean?
Bora Pharmaceuticals Co (BORAY) has a Cyclically Adjusted Revenue per Share of $0.00 as of Dec. 2025. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Cyclically Adjusted Revenue per Share too high?
Bora Pharmaceuticals Co's current Cyclically Adjusted Revenue per Share is $0.00. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Cyclically Adjusted Revenue per Share compare to ?
Bora Pharmaceuticals Co's Cyclically Adjusted Revenue per Share of $0.00 can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Revenue per Share for a Drug Manufacturers company?
A good Cyclically Adjusted Revenue per Share depends on the Drug Manufacturers industry context. However, Cyclically Adjusted Revenue per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Bora Pharmaceuticals Co and its competitors. Bora Pharmaceuticals Co's current Cyclically Adjusted Revenue per Share is $0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is $0.00. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 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 Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Bora Pharmaceuticals Co (BORAY), the current Cyclically Adjusted Revenue per Share is $0.00 as of Dec. 2025. 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • Cyclically Adjusted Revenue per Share: $0.00
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs

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


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

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

$2.59
Price
$4.84
GF Value