Tons Lightology (ROCO:4972) Cyclically Adjusted Revenue per Share: NT$28.25 (As of Mar. 2026)

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ROCO:4972 Tons Lightology Inc ROCO:4972
63 GF Score
Price NT$16.45
GF Value NT$19.70
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Tons Lightology Cyclically Adjusted Revenue per Share?

Tons Lightology ROCO:4972 -0.30% 63 Cyclically Adjusted Revenue per Share is NT$28.25 as of Mar. 2026. GuruFocus rates ROCO:4972 with a GF Score™ of 63/100 and a GF Value™ of NT$19.70 (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.

Tons Lightology's adjusted revenue per share for the three months ended in Mar. 2026 was NT$3.849. 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$28.25 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Tons Lightology's average Cyclically Adjusted Revenue Growth Rate was -6.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -3.90% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -1.60% 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 Tons Lightology was 0.70% per year. The lowest was -3.90% per year. And the median was -2.00% per year.

As of today (2026-08-05), Tons Lightology's current stock price is NT$16.45. Tons Lightology's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$28.25. Tons Lightology's Cyclically Adjusted PS Ratio of today is 0.58.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Tons Lightology was 1.21. The lowest was 0.58. And the median was 0.90.


Tons Lightology  (ROCO:4972) 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.

Tons Lightology's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=16.45/28.25
=0.58

* 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 Tons Lightology was 1.21. The lowest was 0.58. And the median was 0.90.


Be Aware

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


Tons Lightology Cyclically Adjusted Revenue per Share Related Terms


Tons Lightology Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Tons Lightology'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.

Tons Lightology Cyclically Adjusted Revenue per Share Chart

Tons Lightology 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 32.20 31.97 31.23 30.34 28.33

Tons Lightology 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 30.20 29.67 29.01 28.33 28.25

ROCO:4972 vs SN, SGI, MHK: Cyclically Adjusted Revenue per Share Comparison

For the Furnishings, Fixtures & Appliances subindustry, Tons Lightology'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.


Tons Lightology Cyclically Adjusted PS Ratio vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Tons Lightology's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Tons Lightology's Cyclically Adjusted PS Ratio falls into.


ROCO:4972
63GF Score
Tons Lightology Inc ROCO:4972
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tons Lightology 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, Tons Lightology'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)
=3.849/330.2130*330.2130
=3.849

Current CPI (Mar. 2026) = 330.2130.

Tons Lightology Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 8.539 241.018 11.699
201609 7.078 241.428 9.681
201612 6.548 241.432 8.956
201703 5.262 243.801 7.127
201706 6.153 244.955 8.295
201709 6.664 246.819 8.916
201712 6.424 246.524 8.605
201803 5.319 249.554 7.038
201806 7.304 251.989 9.571
201809 7.197 252.439 9.414
201812 6.404 251.233 8.417
201903 5.625 254.202 7.307
201906 7.433 256.143 9.582
201909 7.233 256.759 9.302
201912 7.003 256.974 8.999
202003 3.280 258.115 4.196
202006 5.979 257.797 7.659
202009 5.976 260.280 7.582
202012 5.865 260.474 7.435
202103 5.726 264.877 7.138
202106 5.704 271.696 6.933
202109 8.047 274.310 9.687
202112 7.777 278.802 9.211
202203 6.444 287.504 7.401
202206 6.133 296.311 6.835
202209 5.206 296.808 5.792
202212 5.197 296.797 5.782
202303 4.142 301.836 4.531
202306 4.658 305.109 5.041
202309 4.945 307.789 5.305
202312 5.210 306.746 5.609
202403 4.113 312.332 4.348
202406 5.902 314.175 6.203
202409 5.952 315.301 6.233
202412 5.723 315.605 5.988
202503 3.946 319.799 4.074
202506 4.363 322.561 4.467
202509 3.611 324.800 3.671
202512 4.533 324.054 4.619
202603 3.849 330.213 3.849

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$28.25 mean?
Tons Lightology (ROCO:4972) has a Cyclically Adjusted Revenue per Share of NT$28.25 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 Tons Lightology and its competitors.
Is Tons Lightology's Cyclically Adjusted Revenue per Share too high?
Tons Lightology's current Cyclically Adjusted Revenue per Share is NT$28.25. Overall, Tons Lightology has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tons Lightology's Cyclically Adjusted Revenue per Share compare to SN and SGI?
Tons Lightology's Cyclically Adjusted Revenue per Share of NT$28.25 can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Cyclically Adjusted Revenue per Share depends on the Furnishings, Fixtures & Appliances 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 Tons Lightology and its competitors. Tons Lightology's current Cyclically Adjusted Revenue per Share is NT$28.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tons Lightology stock overvalued right now?
Based on GuruFocus' analysis, Tons Lightology (ROCO:4972) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.70, compared to a current price of NT$16.45 — trading 16.5% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$28.25. Tons Lightology's overall GF Score™ is 63/100 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 Tons Lightology (ROCO:4972), the current Cyclically Adjusted Revenue per Share is NT$28.25 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 Tons Lightology (ROCO:4972) Overvalued in 2026?

Based on GuruFocus' analysis, Tons Lightology stock appears to be undervalued. The current stock price of NT$16.45 is trading 16.5% below its estimated GF Value™ of NT$19.70. GuruFocus considers Tons Lightology to be Modestly Undervalued.

Key valuation signals for ROCO:4972:

  • Cyclically Adjusted Revenue per Share: NT$28.25
  • GF Value™: NT$19.70 vs. price of NT$16.45 (16.5% below fair value)
  • GF Score™: 63/100 with 3 warning signs

No single metric tells the full story. See the ROCO:4972 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tons Lightology Business Description

Address No. 236, Bo’ai Street, 4th Floor, Shulin District, New Taipei, TWN, 23845
Tons Lightology Inc engages in the design, manufacture, and sale of commercial lighting fixtures. The company's operating segment includes Tons Lightology Inc; Titan Lighting Co. Ltd, Zhongshan Tons Lighting Co. Ltd, and StrongLED Lighting System (Cayman) Co. Ltd. It generates maximum revenue from the Tons Lightology Inc. segment. Geographically, it derives a majority of revenue from Europe and also has a presence in Asia, Oceania, and other countries. It focuses on indoor lighting and outdoor lighting. The company's products are used for museum/gallery, commercial, hotel, club, office, and Outdoor applications.
63GF Score

Get the complete analysis for ROCO:4972

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

NT$16.45
Price
NT$19.70
GF Value