Polylite Taiwan Co (ROCO:1813) Cyclically Adjusted Revenue per Share: NT$10.14 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
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:1813 Polylite Taiwan Co Ltd ROCO:1813
59 GF Score
Price NT$11.50
GF Value NT$16.05
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Polylite Taiwan Co Cyclically Adjusted Revenue per Share?

Polylite Taiwan Co ROCO:1813 59 Cyclically Adjusted Revenue per Share is NT$10.14 as of Mar. 2026. GuruFocus rates ROCO:1813 with a GF Score™ of 59/100 and a GF Value™ of NT$16.05 (Modestly Undervalued). The stock has 3 warning signs investors should review.

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.

Polylite Taiwan Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$1.568. 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 NT$10.14 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Polylite Taiwan Co's average Cyclically Adjusted Revenue Growth Rate was -1.60% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -1.20% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 0.50% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Polylite Taiwan Co was 2.00% per year. The lowest was -1.20% per year. And the median was 1.00% per year.

As of today (2026-08-10), Polylite Taiwan Co's current stock price is NT$11.50. Polylite Taiwan Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$10.14. Polylite Taiwan Co's Cyclically Adjusted PS Ratio of today is 1.13.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Polylite Taiwan Co was 3.09. The lowest was 1.13. And the median was 1.90.


Polylite Taiwan Co  (ROCO:1813) 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.

Polylite Taiwan Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=11.50/10.14
=1.13

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Polylite Taiwan Co was 3.09. The lowest was 1.13. And the median was 1.90.


Be Aware

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


Polylite Taiwan Co Cyclically Adjusted Revenue per Share Related Terms


Polylite Taiwan Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Polylite Taiwan 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.

Polylite Taiwan Co Cyclically Adjusted Revenue per Share Chart

Polylite Taiwan Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.25 10.44 10.38 10.29 10.08

Polylite Taiwan 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 Revenue per Share 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 10.30 10.26 10.21 10.08 10.14

ROCO:1813 vs NVDA, AVGO, MU: Cyclically Adjusted Revenue per Share Comparison

For the Semiconductors subindustry, Polylite Taiwan 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.


Polylite Taiwan Co Cyclically Adjusted PS Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Polylite Taiwan Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


ROCO:1813
59GF Score
Polylite Taiwan Co Ltd ROCO:1813
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Polylite Taiwan 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, Polylite Taiwan 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)
=1.568/330.2130*330.2130
=1.568

Current CPI (Mar. 2026) = 330.2130.

Polylite Taiwan Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 1.521 241.018 2.084
201609 1.334 241.428 1.825
201612 1.891 241.432 2.586
201703 2.438 243.801 3.302
201706 2.100 244.955 2.831
201709 1.968 246.819 2.633
201712 1.916 246.524 2.566
201803 2.424 249.554 3.207
201806 2.187 251.989 2.866
201809 2.605 252.439 3.408
201812 2.608 251.233 3.428
201903 3.275 254.202 4.254
201906 2.837 256.143 3.657
201909 2.434 256.759 3.130
201912 2.092 256.974 2.688
202003 2.653 258.115 3.394
202006 1.227 257.797 1.572
202009 3.264 260.280 4.141
202012 2.876 260.474 3.646
202103 2.848 264.877 3.551
202106 2.583 271.696 3.139
202109 1.994 274.310 2.400
202112 2.256 278.802 2.672
202203 1.948 287.504 2.237
202206 2.162 296.311 2.409
202209 1.992 296.808 2.216
202212 1.686 296.797 1.876
202303 1.926 301.836 2.107
202306 2.075 305.109 2.246
202309 1.991 307.789 2.136
202312 1.774 306.746 1.910
202403 1.706 312.332 1.804
202406 1.722 314.175 1.810
202409 1.655 315.301 1.733
202412 1.557 315.605 1.629
202503 1.865 319.799 1.926
202506 1.728 322.561 1.769
202509 1.534 324.800 1.560
202512 1.502 324.054 1.531
202603 1.568 330.213 1.568

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 NT$10.14 mean?
Polylite Taiwan Co (ROCO:1813) has a Cyclically Adjusted Revenue per Share of NT$10.14 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Polylite Taiwan Co and its competitors.
Is Polylite Taiwan Co's Cyclically Adjusted Revenue per Share too high?
Polylite Taiwan Co's current Cyclically Adjusted Revenue per Share is NT$10.14. Overall, Polylite Taiwan Co has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Polylite Taiwan Co's Cyclically Adjusted Revenue per Share compare to NVDA and AVGO?
Polylite Taiwan Co's Cyclically Adjusted Revenue per Share of NT$10.14 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Cyclically Adjusted Revenue per Share depends on the Semiconductors 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 Polylite Taiwan Co and its competitors. Polylite Taiwan Co's current Cyclically Adjusted Revenue per Share is NT$10.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polylite Taiwan Co stock overvalued right now?
Based on GuruFocus' analysis, Polylite Taiwan Co (ROCO:1813) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.05, compared to a current price of NT$11.50 — trading 28.3% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$10.14. Polylite Taiwan Co's overall GF Score™ is 59/100 with 3 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 Polylite Taiwan Co (ROCO:1813), the current Cyclically Adjusted Revenue per Share is NT$10.14 as of Mar. 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 Polylite Taiwan Co (ROCO:1813) Overvalued in 2026?

Based on GuruFocus' analysis, Polylite Taiwan Co stock appears to be undervalued. The current stock price of NT$11.50 is trading 28.3% below its estimated GF Value™ of NT$16.05. GuruFocus considers Polylite Taiwan Co to be Modestly Undervalued.

Key valuation signals for ROCO:1813:

  • Cyclically Adjusted Revenue per Share: NT$10.14
  • GF Value™: NT$16.05 vs. price of NT$11.50 (28.3% below fair value)
  • GF Score™: 59/100 with 3 warning signs

No single metric tells the full story. See the ROCO:1813 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polylite Taiwan Co Business Description

Address No. 406, Changfa Road, Dayuan District, Tao-Yuan, TWN
Polylite Taiwan Co Ltd is a Taiwan-based company engaged in the manufacture and distribution of GIA polycarbonate lenses. Some of its products include progressive, KID, and polarized lens.
59GF Score

Get the complete analysis for ROCO:1813

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

NT$11.50
Price
NT$16.05
GF Value