Toplus Global Co (ROCO:3522) Cyclically Adjusted Revenue per Share: NT$25.70 (As of Dec. 2025)

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ROCO:3522 Toplus Global Co Ltd ROCO:3522
49 GF Score
Price NT$12.10
GF Value NT$16.44
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Toplus Global Co Cyclically Adjusted Revenue per Share?

Toplus Global Co ROCO:3522 +7.08% 49 Cyclically Adjusted Revenue per Share is NT$25.70 as of Dec. 2025. GuruFocus rates ROCO:3522 with a GF Score™ of 49/100 and a GF Value™ of NT$16.44 (Modestly Undervalued). The stock has 5 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.

Toplus Global Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$3.922. 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$25.70 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Toplus Global Co's average Cyclically Adjusted Revenue Growth Rate was -15.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -18.10% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -15.60% 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 Toplus Global Co was -10.70% per year. The lowest was -18.10% per year. And the median was -15.05% per year.

As of today (2026-08-02), Toplus Global Co's current stock price is NT$12.10. Toplus Global Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$25.70. Toplus Global Co's Cyclically Adjusted PS Ratio of today is 0.47.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Toplus Global Co was 0.85. The lowest was 0.18. And the median was 0.38.


Toplus Global Co  (ROCO:3522) 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.

Toplus Global Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=12.10/25.70
=0.47

* 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 Toplus Global Co was 0.85. The lowest was 0.18. And the median was 0.38.


Be Aware

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


Toplus Global Co Cyclically Adjusted Revenue per Share Related Terms


Toplus Global Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Toplus Global 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.

Toplus Global Co Cyclically Adjusted Revenue per Share Chart

Toplus Global 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 53.28 46.75 38.01 30.33 25.70

Toplus Global 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 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 30.33 29.35 28.23 26.76 25.70

ROCO:3522 vs MCD, SBUX, YUM: Cyclically Adjusted Revenue per Share Comparison

For the Restaurants subindustry, Toplus Global 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.


Toplus Global Co Cyclically Adjusted PS Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Toplus Global Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


ROCO:3522
49GF Score
Toplus Global Co Ltd ROCO:3522
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Toplus Global 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, Toplus Global 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)
=3.922/324.0540*324.0540
=3.922

Current CPI (Dec. 2025) = 324.0540.

Toplus Global Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 9.403 238.132 12.796
201606 8.332 241.018 11.203
201609 7.479 241.428 10.039
201612 7.308 241.432 9.809
201703 7.005 243.801 9.311
201706 5.102 244.955 6.749
201709 7.780 246.819 10.215
201712 12.729 246.524 16.732
201803 10.015 249.554 13.005
201806 7.987 251.989 10.271
201809 5.050 252.439 6.483
201812 8.691 251.233 11.210
201903 7.803 254.202 9.947
201906 5.378 256.143 6.804
201909 4.574 256.759 5.773
201912 8.200 256.974 10.341
202003 6.160 258.115 7.734
202006 1.963 257.797 2.468
202009 4.693 260.280 5.843
202012 8.434 260.474 10.493
202103 6.248 264.877 7.644
202106 2.339 271.696 2.790
202109 0.672 274.310 0.794
202112 4.196 278.802 4.877
202203 2.632 287.504 2.967
202206 1.875 296.311 2.051
202209 2.998 296.808 3.273
202212 6.241 296.797 6.814
202303 4.843 301.836 5.199
202306 2.691 305.109 2.858
202309 2.145 307.789 2.258
202312 3.894 306.746 4.114
202403 3.279 312.332 3.402
202406 1.738 314.175 1.793
202409 1.986 315.301 2.041
202412 3.315 315.605 3.404
202503 4.684 319.799 4.746
202506 2.604 322.561 2.616
202509 2.193 324.800 2.188
202512 3.922 324.054 3.922

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$25.70 mean?
Toplus Global Co (ROCO:3522) has a Cyclically Adjusted Revenue per Share of NT$25.70 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 Toplus Global Co and its competitors.
Is Toplus Global Co's Cyclically Adjusted Revenue per Share too high?
Toplus Global Co's current Cyclically Adjusted Revenue per Share is NT$25.70. Overall, Toplus Global Co has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Toplus Global Co's Cyclically Adjusted Revenue per Share compare to MCD and SBUX?
Toplus Global Co's Cyclically Adjusted Revenue per Share of NT$25.70 can be compared against companies in the Restaurants 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 Restaurants company?
A good Cyclically Adjusted Revenue per Share depends on the Restaurants 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 Toplus Global Co and its competitors. Toplus Global Co's current Cyclically Adjusted Revenue per Share is NT$25.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toplus Global Co stock overvalued right now?
Based on GuruFocus' analysis, Toplus Global Co (ROCO:3522) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.44, compared to a current price of NT$12.10 — trading 26.4% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$25.70. Toplus Global Co's overall GF Score™ is 49/100 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 Toplus Global Co (ROCO:3522), the current Cyclically Adjusted Revenue per Share is NT$25.70 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 Toplus Global Co (ROCO:3522) Overvalued in 2026?

Based on GuruFocus' analysis, Toplus Global Co stock appears to be undervalued. The current stock price of NT$12.10 is trading 26.4% below its estimated GF Value™ of NT$16.44. GuruFocus considers Toplus Global Co to be Modestly Undervalued.

Key valuation signals for ROCO:3522:

  • Cyclically Adjusted Revenue per Share: NT$25.70
  • GF Value™: NT$16.44 vs. price of NT$12.10 (26.4% below fair value)
  • GF Score™: 49/100 with 5 warning signs

No single metric tells the full story. See the ROCO:3522 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Toplus Global Co Business Description

Address No.216, Section 2, Zhongshan Road, 13th Floor, Sector 3, Zhonghe District, New Taipei City, TWN, 242
Toplus Global Co Ltd provides catering management services. The Company offers specialties, fast food products, desserts, drinks, and other related products. It also provides wedding services. It owns DingXian and AmazingHall. DingXian stores in Taipei, Taichung, and Kaohsiung. Amazing Hall contains wedding halls and a marine manor. Its segments are Catering segments and Other segments. The catering segment, which generated maximum revenue, is responsible for catering management and operations; and Other segments, are responsible for hotel catering management consulting and travel agency services.
49GF Score

Get the complete analysis for ROCO:3522

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

NT$12.10
Price
NT$16.44
GF Value