Taiwan Benefit Co (ROCO:3379) Cyclically Adjusted Revenue per Share: NT$23.96 (As of Mar. 2026)

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ROCO:3379 Taiwan Benefit Co ROCO:3379
53 GF Score
Price NT$25.00
GF Value NT$68.81
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Taiwan Benefit Co Cyclically Adjusted Revenue per Share?

Taiwan Benefit Co ROCO:3379 +4.17% 53 Cyclically Adjusted Revenue per Share is NT$23.96 as of Mar. 2026. GuruFocus rates ROCO:3379 with a GF Score™ of 53/100 and a GF Value™ of NT$68.81 (Possible Value Trap). 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.

Taiwan Benefit Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$4.846. 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$23.96 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Taiwan Benefit Co's average Cyclically Adjusted Revenue Growth Rate was 6.80% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -1.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -4.00% 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 Taiwan Benefit Co was -1.30% per year. The lowest was -6.50% per year. And the median was -5.30% per year.

As of today (2026-07-31), Taiwan Benefit Co's current stock price is NT$25.00. Taiwan Benefit Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$23.96. Taiwan Benefit Co's Cyclically Adjusted PS Ratio of today is 1.04.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Taiwan Benefit Co was 3.47. The lowest was 0.25. And the median was 0.52.


Taiwan Benefit Co  (ROCO:3379) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=25.00/23.96
=1.04

* 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 Taiwan Benefit Co was 3.47. The lowest was 0.25. And the median was 0.52.


Be Aware

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


Taiwan Benefit Co Cyclically Adjusted Revenue per Share Related Terms


Taiwan Benefit Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Taiwan Benefit 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.

Taiwan Benefit Co Cyclically Adjusted Revenue per Share Chart

Taiwan Benefit 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 25.86 24.48 22.91 21.96 23.57

Taiwan Benefit 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 22.43 22.48 22.30 23.57 23.96

ROCO:3379 vs GEV, ETN, PH: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Industrial Machinery subindustry, Taiwan Benefit 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.


Taiwan Benefit Co Cyclically Adjusted PS Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Taiwan Benefit Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


ROCO:3379
53GF Score
Taiwan Benefit Co ROCO:3379
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Benefit 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, Taiwan Benefit 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)
=4.846/330.2130*330.2130
=4.846

Current CPI (Mar. 2026) = 330.2130.

Taiwan Benefit Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 4.354 241.018 5.965
201609 3.032 241.428 4.147
201612 7.671 241.432 10.492
201703 2.432 243.801 3.294
201706 2.624 244.955 3.537
201709 4.240 246.819 5.673
201712 7.053 246.524 9.447
201803 1.234 249.554 1.633
201806 2.527 251.989 3.311
201809 3.936 252.439 5.149
201812 6.068 251.233 7.976
201903 2.540 254.202 3.300
201906 3.411 256.143 4.397
201909 3.265 256.759 4.199
201912 4.221 256.974 5.424
202003 1.902 258.115 2.433
202006 2.426 257.797 3.107
202009 3.545 260.280 4.497
202012 5.455 260.474 6.916
202103 5.736 264.877 7.151
202106 4.323 271.696 5.254
202109 3.124 274.310 3.761
202112 5.459 278.802 6.466
202203 2.462 287.504 2.828
202206 4.387 296.311 4.889
202209 2.638 296.808 2.935
202212 5.781 296.797 6.432
202303 2.217 301.836 2.425
202306 4.276 305.109 4.628
202309 2.402 307.789 2.577
202312 6.886 306.746 7.413
202403 2.063 312.332 2.181
202406 6.773 314.175 7.119
202409 7.053 315.301 7.387
202412 12.701 315.605 13.289
202503 7.188 319.799 7.422
202506 7.982 322.561 8.171
202509 11.988 324.800 12.188
202512 24.840 324.054 25.312
202603 4.846 330.213 4.846

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$23.96 mean?
Taiwan Benefit Co (ROCO:3379) has a Cyclically Adjusted Revenue per Share of NT$23.96 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 Taiwan Benefit Co and its competitors.
Is Taiwan Benefit Co's Cyclically Adjusted Revenue per Share too high?
Taiwan Benefit Co's current Cyclically Adjusted Revenue per Share is NT$23.96. Overall, Taiwan Benefit Co has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Benefit Co's Cyclically Adjusted Revenue per Share compare to GEV and ETN?
Taiwan Benefit Co's Cyclically Adjusted Revenue per Share of NT$23.96 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted Revenue per Share depends on the Industrial Products 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 Taiwan Benefit Co and its competitors. Taiwan Benefit Co's current Cyclically Adjusted Revenue per Share is NT$23.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Benefit Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Benefit Co (ROCO:3379) is currently considered Possible Value Trap. The stock's GF Value™ is NT$68.81, compared to a current price of NT$25.00 — trading 63.7% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$23.96. Taiwan Benefit Co's overall GF Score™ is 53/100 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 Taiwan Benefit Co (ROCO:3379), the current Cyclically Adjusted Revenue per Share is NT$23.96 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 Taiwan Benefit Co (ROCO:3379) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Benefit Co stock appears to be undervalued. The current stock price of NT$25.00 is trading 63.7% below its estimated GF Value™ of NT$68.81. GuruFocus considers Taiwan Benefit Co to be Possible Value Trap.

Key valuation signals for ROCO:3379:

  • Cyclically Adjusted Revenue per Share: NT$23.96
  • GF Value™: NT$68.81 vs. price of NT$25.00 (63.7% below fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the ROCO:3379 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Benefit Co Business Description

Address Ruiguang Road, 5th Floor, Building No. 2085, Neihu District, Taipei, TWN, 114
Taiwan Benefit Co manufactures and distributes processing and packaging production lines for the food and beverage industry. Its production equipment, includes tea extraction system, CIP system, Pasteurize System, Packaging Machine and Automatic palletizer, among others.
53GF Score

Get the complete analysis for ROCO:3379

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

NT$25.00
Price
NT$68.81
GF Value