Eagle Cold Storage Enterprise Co (ROCO:8905) Cyclically Adjusted Revenue per Share: NT$26.43 (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:8905 Eagle Cold Storage Enterprise Co Ltd ROCO:8905
68 GF Score
Price NT$33.40
GF Value NT$30.91
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Eagle Cold Storage Enterprise Co Cyclically Adjusted Revenue per Share?

Eagle Cold Storage Enterprise Co ROCO:8905 +3.57% 68 Cyclically Adjusted Revenue per Share is NT$26.43 as of Mar. 2026. GuruFocus rates ROCO:8905 with a GF Score™ of 68/100 and a GF Value™ of NT$30.91 (Fairly Valued). 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.

Eagle Cold Storage Enterprise Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$4.463. 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$26.43 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Eagle Cold Storage Enterprise Co's average Cyclically Adjusted Revenue Growth Rate was 2.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -3.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -1.10% 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 Eagle Cold Storage Enterprise Co was 3.30% per year. The lowest was -3.30% per year. And the median was -0.20% per year.

As of today (2026-08-04), Eagle Cold Storage Enterprise Co's current stock price is NT$33.40. Eagle Cold Storage Enterprise Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$26.43. Eagle Cold Storage Enterprise Co's Cyclically Adjusted PS Ratio of today is 1.26.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Eagle Cold Storage Enterprise Co was 1.54. The lowest was 0.49. And the median was 0.91.


Eagle Cold Storage Enterprise Co  (ROCO:8905) 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.

Eagle Cold Storage Enterprise Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=33.40/26.43
=1.26

* 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 Eagle Cold Storage Enterprise Co was 1.54. The lowest was 0.49. And the median was 0.91.


Be Aware

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


Eagle Cold Storage Enterprise Co Cyclically Adjusted Revenue per Share Related Terms


Eagle Cold Storage Enterprise Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Eagle Cold Storage Enterprise 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.

Eagle Cold Storage Enterprise Co Cyclically Adjusted Revenue per Share Chart

Eagle Cold Storage Enterprise 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 28.30 28.72 28.57 25.80 25.98

Eagle Cold Storage Enterprise 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 25.89 25.98 26.06 25.98 26.43

ROCO:8905 vs KHC, GIS: Cyclically Adjusted Revenue per Share Comparison

For the Packaged Foods subindustry, Eagle Cold Storage Enterprise 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.


Eagle Cold Storage Enterprise Co Cyclically Adjusted PS Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Eagle Cold Storage Enterprise Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Eagle Cold Storage Enterprise Co's Cyclically Adjusted PS Ratio falls into.


ROCO:8905
68GF Score
Eagle Cold Storage Enterprise Co Ltd ROCO:8905
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eagle Cold Storage Enterprise 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, Eagle Cold Storage Enterprise 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)
=4.463/330.2130*330.2130
=4.463

Current CPI (Mar. 2026) = 330.2130.

Eagle Cold Storage Enterprise Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 3.798 241.018 5.204
201609 9.495 241.428 12.987
201612 7.848 241.432 10.734
201703 5.348 243.801 7.244
201706 5.607 244.955 7.559
201709 6.259 246.819 8.374
201712 5.625 246.524 7.535
201803 6.681 249.554 8.840
201806 5.820 251.989 7.627
201809 5.251 252.439 6.869
201812 5.850 251.233 7.689
201903 5.473 254.202 7.110
201906 6.640 256.143 8.560
201909 6.414 256.759 8.249
201912 4.654 256.974 5.980
202003 4.233 258.115 5.415
202006 4.251 257.797 5.445
202009 6.197 260.280 7.862
202012 6.686 260.474 8.476
202103 6.457 264.877 8.050
202106 4.817 271.696 5.854
202109 4.888 274.310 5.884
202112 5.246 278.802 6.213
202203 4.116 287.504 4.727
202206 3.949 296.311 4.401
202209 4.711 296.808 5.241
202212 6.793 296.797 7.558
202303 8.730 301.836 9.551
202306 6.159 305.109 6.666
202309 4.825 307.789 5.177
202312 4.697 306.746 5.056
202403 4.517 312.332 4.776
202406 4.292 314.175 4.511
202409 4.254 315.301 4.455
202412 4.703 315.605 4.921
202503 4.303 319.799 4.443
202506 4.340 322.561 4.443
202509 5.399 324.800 5.489
202512 4.531 324.054 4.617
202603 4.463 330.213 4.463

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$26.43 mean?
Eagle Cold Storage Enterprise Co (ROCO:8905) has a Cyclically Adjusted Revenue per Share of NT$26.43 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 Eagle Cold Storage Enterprise Co and its competitors.
Is Eagle Cold Storage Enterprise Co's Cyclically Adjusted Revenue per Share too high?
Eagle Cold Storage Enterprise Co's current Cyclically Adjusted Revenue per Share is NT$26.43. Overall, Eagle Cold Storage Enterprise Co has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eagle Cold Storage Enterprise Co's Cyclically Adjusted Revenue per Share compare to KHC and GIS?
Eagle Cold Storage Enterprise Co's Cyclically Adjusted Revenue per Share of NT$26.43 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Revenue per Share depends on the Consumer Packaged Goods 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 Eagle Cold Storage Enterprise Co and its competitors. Eagle Cold Storage Enterprise Co's current Cyclically Adjusted Revenue per Share is NT$26.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eagle Cold Storage Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Eagle Cold Storage Enterprise Co (ROCO:8905) is currently considered Fairly Valued. The stock's GF Value™ is NT$30.91, compared to a current price of NT$33.40 — trading 8.1% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$26.43. Eagle Cold Storage Enterprise Co's overall GF Score™ is 68/100 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 Eagle Cold Storage Enterprise Co (ROCO:8905), the current Cyclically Adjusted Revenue per Share is NT$26.43 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 Eagle Cold Storage Enterprise Co (ROCO:8905) Overvalued in 2026?

Based on GuruFocus' analysis, Eagle Cold Storage Enterprise Co stock appears to be overvalued. The current stock price of NT$33.40 is trading 8.1% above its estimated GF Value™ of NT$30.91. GuruFocus considers Eagle Cold Storage Enterprise Co to be Fairly Valued.

Key valuation signals for ROCO:8905:

  • Cyclically Adjusted Revenue per Share: NT$26.43
  • GF Value™: NT$30.91 vs. price of NT$33.40 (8.1% above fair value)
  • GF Score™: 68/100 with 4 warning signs

No single metric tells the full story. See the ROCO:8905 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eagle Cold Storage Enterprise Co Business Description

Address No. 3, Gongyequ 2nd Road, Industrial Park, Xitun District, Tainchung City, TWN, 403
Eagle Cold Storage Enterprise Co Ltd is a Taiwan-based low-temperature storage company. The Company is predominantly involved in the trading of imported vegetables and frozen meat, leasing refrigerated warehouses for vegetables, fruit, fish, meat, and ice products, and the manufacturing and processing of agricultural goods and food. Its segments include the Warehousing Department, which leases refrigeration equipment and cold storage and provides logistics services; the Meats Segment, which processes and trades vegetables and meats and generates maximum revenue; and the Construction Segment, which is engaged in the development, leasing and sale of land and the construction of residential properties. The Company generates maximum revenue from Taiwan.
68GF Score

Get the complete analysis for ROCO:8905

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

NT$33.40
Price
NT$30.91
GF Value