Eminent Luggage (ROCO:9950) Cyclically Adjusted Revenue per Share: NT$24.30 (As of Dec. 2025)

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:9950 Eminent Luggage Corp ROCO:9950
57 GF Score
Price NT$10.25
GF Value NT$10.88
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Eminent Luggage Cyclically Adjusted Revenue per Share?

Eminent Luggage ROCO:9950 +0.49% 57 Cyclically Adjusted Revenue per Share is NT$24.30 as of Dec. 2025. GuruFocus rates ROCO:9950 with a GF Score™ of 57/100 and a GF Value™ of NT$10.88 (Fairly Valued). 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.

Eminent Luggage's adjusted revenue per share for the three months ended in Dec. 2025 was NT$2.905. 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$24.30 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Eminent Luggage's average Cyclically Adjusted Revenue Growth Rate was -15.20% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -15.20% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -12.50% 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 Eminent Luggage was -8.30% per year. The lowest was -15.20% per year. And the median was -11.35% per year.

As of today (2026-08-03), Eminent Luggage's current stock price is NT$10.25. Eminent Luggage's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$24.30. Eminent Luggage's Cyclically Adjusted PS Ratio of today is 0.42.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Eminent Luggage was 0.79. The lowest was 0.17. And the median was 0.31.


Eminent Luggage  (ROCO:9950) 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.

Eminent Luggage's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=10.25/24.30
=0.42

* 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 Eminent Luggage was 0.79. The lowest was 0.17. And the median was 0.31.


Be Aware

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


Eminent Luggage Cyclically Adjusted Revenue per Share Related Terms


Eminent Luggage Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Eminent Luggage'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.

Eminent Luggage Cyclically Adjusted Revenue per Share Chart

Eminent Luggage 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 43.64 39.86 34.39 28.65 24.30

Eminent Luggage 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 28.65 27.92 27.00 25.66 24.30

ROCO:9950 vs NKE, DECK, ONON: Cyclically Adjusted Revenue per Share Comparison

For the Footwear & Accessories subindustry, Eminent Luggage'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.


Eminent Luggage Cyclically Adjusted PS Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Eminent Luggage's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


ROCO:9950
57GF Score
Eminent Luggage Corp ROCO:9950
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eminent Luggage 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, Eminent Luggage'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)
=2.905/324.0540*324.0540
=2.905

Current CPI (Dec. 2025) = 324.0540.

Eminent Luggage Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 11.999 238.132 16.328
201606 10.956 241.018 14.731
201609 9.651 241.428 12.954
201612 8.419 241.432 11.300
201703 8.688 243.801 11.548
201706 8.065 244.955 10.669
201709 7.941 246.819 10.426
201712 6.508 246.524 8.555
201803 6.825 249.554 8.862
201806 6.676 251.989 8.585
201809 6.712 252.439 8.616
201812 6.613 251.233 8.530
201903 7.144 254.202 9.107
201906 5.761 256.143 7.288
201909 5.975 256.759 7.541
201912 5.653 256.974 7.129
202003 3.542 258.115 4.447
202006 0.758 257.797 0.953
202009 1.297 260.280 1.615
202012 1.780 260.474 2.214
202103 1.379 264.877 1.687
202106 1.130 271.696 1.348
202109 2.039 274.310 2.409
202112 2.420 278.802 2.813
202203 3.809 287.504 4.293
202206 3.187 296.311 3.485
202209 4.106 296.808 4.483
202212 3.666 296.797 4.003
202303 3.933 301.836 4.223
202306 4.839 305.109 5.139
202309 4.821 307.789 5.076
202312 3.722 306.746 3.932
202403 3.927 312.332 4.074
202406 4.022 314.175 4.148
202409 4.350 315.301 4.471
202412 3.145 315.605 3.229
202503 3.443 319.799 3.489
202506 3.635 322.561 3.652
202509 2.720 324.800 2.714
202512 2.905 324.054 2.905

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$24.30 mean?
Eminent Luggage (ROCO:9950) has a Cyclically Adjusted Revenue per Share of NT$24.30 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 Eminent Luggage and its competitors.
Is Eminent Luggage's Cyclically Adjusted Revenue per Share too high?
Eminent Luggage's current Cyclically Adjusted Revenue per Share is NT$24.30. Overall, Eminent Luggage has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eminent Luggage's Cyclically Adjusted Revenue per Share compare to NKE and DECK?
Eminent Luggage's Cyclically Adjusted Revenue per Share of NT$24.30 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Cyclically Adjusted Revenue per Share depends on the Manufacturing - Apparel & Accessories 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 Eminent Luggage and its competitors. Eminent Luggage's current Cyclically Adjusted Revenue per Share is NT$24.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eminent Luggage stock overvalued right now?
Based on GuruFocus' analysis, Eminent Luggage (ROCO:9950) is currently considered Fairly Valued. The stock's GF Value™ is NT$10.88, compared to a current price of NT$10.25 — trading 5.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$24.30. Eminent Luggage's overall GF Score™ is 57/100 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 Eminent Luggage (ROCO:9950), the current Cyclically Adjusted Revenue per Share is NT$24.30 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 Eminent Luggage (ROCO:9950) Overvalued in 2026?

Based on GuruFocus' analysis, Eminent Luggage stock appears to be undervalued. The current stock price of NT$10.25 is trading 5.8% below its estimated GF Value™ of NT$10.88. GuruFocus considers Eminent Luggage to be Fairly Valued.

Key valuation signals for ROCO:9950:

  • Cyclically Adjusted Revenue per Share: NT$24.30
  • GF Value™: NT$10.88 vs. price of NT$10.25 (5.8% below fair value)
  • GF Score™: 57/100 with 3 warning signs

No single metric tells the full story. See the ROCO:9950 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eminent Luggage Business Description

Address No. 1, Zhongzheng South Road, Section 2, Guiren District, Tainan City, TWN, 71152
Eminent Luggage Corp principal activities consist of the manufacture and sale of parts, and components for luggage and suitcase, and import and export trade business. It has three reportable segments Taiwan, China, and Others. The company generates majority of revenue from Taiwan. It has presence in America, Taiwan, Singapore, China, Germany, and Others. Its products are Luggage, And others.
57GF Score

Get the complete analysis for ROCO:9950

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

NT$10.25
Price
NT$10.88
GF Value