Lealea Hotels & Resorts Co (ROCO:5364) Cyclically Adjusted Revenue per Share: NT$26.37 (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:5364 Lealea Hotels & Resorts Co Ltd ROCO:5364
49 GF Score
Price NT$8.74
GF Value NT$10.62
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Lealea Hotels & Resorts Co Cyclically Adjusted Revenue per Share?

Lealea Hotels & Resorts Co ROCO:5364 -0.23% 49 Cyclically Adjusted Revenue per Share is NT$26.37 as of Mar. 2026. GuruFocus rates ROCO:5364 with a GF Score™ of 49/100 and a GF Value™ of NT$10.62 (Modestly Undervalued). The stock has 4 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.

Lealea Hotels & Resorts Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$0.932. 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$26.37 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Lealea Hotels & Resorts Co's average Cyclically Adjusted Revenue Growth Rate was -11.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -2.10% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 3.50% 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 Lealea Hotels & Resorts Co was 8.70% per year. The lowest was -8.30% per year. And the median was 1.50% per year.

As of today (2026-08-05), Lealea Hotels & Resorts Co's current stock price is NT$8.74. Lealea Hotels & Resorts Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$26.37. Lealea Hotels & Resorts Co's Cyclically Adjusted PS Ratio of today is 0.33.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Lealea Hotels & Resorts Co was 1.55. The lowest was 0.32. And the median was 0.68.


Lealea Hotels & Resorts Co  (ROCO:5364) 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.

Lealea Hotels & Resorts Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=8.74/26.37
=0.33

* 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 Lealea Hotels & Resorts Co was 1.55. The lowest was 0.32. And the median was 0.68.


Be Aware

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


Lealea Hotels & Resorts Co Cyclically Adjusted Revenue per Share Related Terms


Lealea Hotels & Resorts Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Lealea Hotels & Resorts 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.

Lealea Hotels & Resorts Co Cyclically Adjusted Revenue per Share Chart

Lealea Hotels & Resorts 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 26.03 28.93 30.24 30.21 27.15

Lealea Hotels & Resorts 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 29.81 28.95 27.74 27.15 26.37

ROCO:5364 vs MAR, HLT, H: Cyclically Adjusted Revenue per Share Comparison

For the Lodging subindustry, Lealea Hotels & Resorts 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.


Lealea Hotels & Resorts Co Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Lealea Hotels & Resorts Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Lealea Hotels & Resorts Co's Cyclically Adjusted PS Ratio falls into.


ROCO:5364
49GF Score
Lealea Hotels & Resorts Co Ltd ROCO:5364
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lealea Hotels & Resorts 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, Lealea Hotels & Resorts 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)
=0.932/330.2130*330.2130
=0.932

Current CPI (Mar. 2026) = 330.2130.

Lealea Hotels & Resorts Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 9.069 241.018 12.425
201609 10.178 241.428 13.921
201612 7.727 241.432 10.568
201703 6.437 243.801 8.719
201706 6.640 244.955 8.951
201709 9.019 246.819 12.066
201712 7.850 246.524 10.515
201803 6.201 249.554 8.205
201806 7.890 251.989 10.339
201809 9.844 252.439 12.877
201812 8.855 251.233 11.639
201903 7.726 254.202 10.036
201906 8.073 256.143 10.408
201909 9.722 256.759 12.503
201912 8.999 256.974 11.564
202003 5.173 258.115 6.618
202006 4.416 257.797 5.656
202009 11.553 260.280 14.657
202012 8.162 260.474 10.347
202103 4.616 264.877 5.755
202106 1.559 271.696 1.895
202109 1.869 274.310 2.250
202112 3.617 278.802 4.284
202203 3.274 287.504 3.760
202206 2.111 296.311 2.353
202209 5.071 296.808 5.642
202212 3.429 296.797 3.815
202303 3.655 301.836 3.999
202306 3.962 305.109 4.288
202309 4.773 307.789 5.121
202312 4.151 306.746 4.469
202403 1.897 312.332 2.006
202406 1.617 314.175 1.700
202409 1.843 315.301 1.930
202412 2.333 315.605 2.441
202503 1.105 319.799 1.141
202506 1.300 322.561 1.331
202509 1.313 324.800 1.335
202512 1.173 324.054 1.195
202603 0.932 330.213 0.932

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$26.37 mean?
Lealea Hotels & Resorts Co (ROCO:5364) has a Cyclically Adjusted Revenue per Share of NT$26.37 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 Lealea Hotels & Resorts Co and its competitors.
Is Lealea Hotels & Resorts Co's Cyclically Adjusted Revenue per Share too high?
Lealea Hotels & Resorts Co's current Cyclically Adjusted Revenue per Share is NT$26.37. Overall, Lealea Hotels & Resorts 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 Lealea Hotels & Resorts Co's Cyclically Adjusted Revenue per Share compare to MAR and HLT?
Lealea Hotels & Resorts Co's Cyclically Adjusted Revenue per Share of NT$26.37 can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Cyclically Adjusted Revenue per Share depends on the Travel & Leisure 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 Lealea Hotels & Resorts Co and its competitors. Lealea Hotels & Resorts Co's current Cyclically Adjusted Revenue per Share is NT$26.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Hotels & Resorts Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Hotels & Resorts Co (ROCO:5364) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.62, compared to a current price of NT$8.74 — trading 17.7% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$26.37. Lealea Hotels & Resorts Co's overall GF Score™ is 49/100 with 4 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 Lealea Hotels & Resorts Co (ROCO:5364), the current Cyclically Adjusted Revenue per Share is NT$26.37 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 Lealea Hotels & Resorts Co (ROCO:5364) Overvalued in 2026?

Based on GuruFocus' analysis, Lealea Hotels & Resorts Co stock appears to be undervalued. The current stock price of NT$8.74 is trading 17.7% below its estimated GF Value™ of NT$10.62. GuruFocus considers Lealea Hotels & Resorts Co to be Modestly Undervalued.

Key valuation signals for ROCO:5364:

  • Cyclically Adjusted Revenue per Share: NT$26.37
  • GF Value™: NT$10.62 vs. price of NT$8.74 (17.7% below fair value)
  • GF Score™: 49/100 with 4 warning signs

No single metric tells the full story. See the ROCO:5364 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lealea Hotels & Resorts Co Business Description

Address No. 162, Songjiang Road, 3rd Floor, Zhongshan District, Taipei, TWN, 104
Lealea Hotels & Resorts Co Ltd is engaged in operation of hotels. Its hotels include Lealea Garden Hotel Sun Moon lake, Lealea Garden Hotel Sun, and Lealea Garden Hotel Moon. The company offers relevant services, including catering services, room accommodation, operation management, and traveling business, etc.
49GF Score

Get the complete analysis for ROCO:5364

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

NT$8.74
Price
NT$10.62
GF Value