Asia Cement (TPE:1102) Cyclically Adjusted Revenue per Share: NT$28.32 (As of Dec. 2025)

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TPE:1102 Asia Cement Corp TPE:1102
83 GF Score
Price NT$33.00
GF Value NT$35.73
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Asia Cement Cyclically Adjusted Revenue per Share?

Asia Cement TPE:1102 -5.17% 83 Cyclically Adjusted Revenue per Share is NT$28.32 as of Dec. 2025. GuruFocus rates TPE:1102 with a GF Score™ of 83/100 and a GF Value™ of NT$35.73 (Fairly Valued). The stock has 6 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.

Asia Cement's adjusted revenue per share for the three months ended in Dec. 2025 was NT$5.326. 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$28.32 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Asia Cement's average Cyclically Adjusted Revenue Growth Rate was 1.00% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 1.10% 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 Asia Cement was 6.30% per year. The lowest was 1.10% per year. And the median was 5.40% per year.

As of today (2026-07-17), Asia Cement's current stock price is NT$33.00. Asia Cement's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$28.32. Asia Cement's Cyclically Adjusted PS Ratio of today is 1.17.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Asia Cement was 2.16. The lowest was 1.20. And the median was 1.61.


Asia Cement  (TPE:1102) 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.

Asia Cement's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=33.00/28.32
=1.17

* 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 Asia Cement was 2.16. The lowest was 1.20. And the median was 1.61.


Be Aware

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


Asia Cement Cyclically Adjusted Revenue per Share Related Terms


Asia Cement Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Asia Cement'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.

Asia Cement Cyclically Adjusted Revenue per Share Chart

Asia Cement 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 25.54 27.43 28.04 28.05 28.32

Asia Cement 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 28.05 28.32 28.52 28.53 28.32

TPE:1102 vs CRH, VMC, MLM: Cyclically Adjusted Revenue per Share Comparison

For the Building Materials subindustry, Asia Cement'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.


Asia Cement Cyclically Adjusted PS Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Asia Cement's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:1102
83GF Score
Asia Cement Corp TPE:1102
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Asia Cement 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, Asia Cement'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)
=5.326/324.0540*324.0540
=5.326

Current CPI (Dec. 2025) = 324.0540.

Asia Cement Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 4.146 238.132 5.642
201606 5.051 241.018 6.791
201609 4.817 241.428 6.466
201612 4.981 241.432 6.686
201703 3.982 243.801 5.293
201706 5.144 244.955 6.805
201709 5.240 246.819 6.880
201712 6.207 246.524 8.159
201803 5.265 249.554 6.837
201806 7.151 251.989 9.196
201809 6.987 252.439 8.969
201812 6.603 251.233 8.517
201903 5.869 254.202 7.482
201906 7.338 256.143 9.284
201909 7.020 256.759 8.860
201912 6.990 256.974 8.815
202003 4.189 258.115 5.259
202006 6.161 257.797 7.744
202009 6.141 260.280 7.646
202012 7.141 260.474 8.884
202103 5.398 264.877 6.604
202106 6.903 271.696 8.233
202109 6.746 274.310 7.969
202112 8.383 278.802 9.744
202203 5.932 287.504 6.686
202206 7.360 296.311 8.049
202209 6.604 296.808 7.210
202212 7.309 296.797 7.980
202303 5.791 301.836 6.217
202306 6.396 305.109 6.793
202309 5.956 307.789 6.271
202312 5.999 306.746 6.337
202403 4.966 312.332 5.152
202406 5.682 314.175 5.861
202409 5.998 315.301 6.165
202412 6.229 315.605 6.396
202503 4.963 319.799 5.029
202506 5.607 322.561 5.633
202509 5.332 324.800 5.320
202512 5.326 324.054 5.326

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$28.32 mean?
Asia Cement (TPE:1102) has a Cyclically Adjusted Revenue per Share of NT$28.32 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 Asia Cement and its competitors.
Is Asia Cement's Cyclically Adjusted Revenue per Share too high?
Asia Cement's current Cyclically Adjusted Revenue per Share is NT$28.32. Overall, Asia Cement has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Asia Cement's Cyclically Adjusted Revenue per Share compare to CRH and VMC?
Asia Cement's Cyclically Adjusted Revenue per Share of NT$28.32 can be compared against companies in the Building Materials 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 Building Materials company?
A good Cyclically Adjusted Revenue per Share depends on the Building Materials 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 Asia Cement and its competitors. Asia Cement's current Cyclically Adjusted Revenue per Share is NT$28.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Cement stock overvalued right now?
Based on GuruFocus' analysis, Asia Cement (TPE:1102) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.73, compared to a current price of NT$33.00 — trading 7.6% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$28.32. Asia Cement's overall GF Score™ is 83/100 with 6 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 Asia Cement (TPE:1102), the current Cyclically Adjusted Revenue per Share is NT$28.32 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 Asia Cement (TPE:1102) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Cement stock appears to be undervalued. The current stock price of NT$33.00 is trading 7.6% below its estimated GF Value™ of NT$35.73. GuruFocus considers Asia Cement to be Fairly Valued.

Key valuation signals for TPE:1102:

  • Cyclically Adjusted Revenue per Share: NT$28.32
  • GF Value™: NT$35.73 vs. price of NT$33.00 (7.6% below fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the TPE:1102 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Asia Cement Business Description

Address No. 207, Dunhua South Road, 30th-31st Floor, Section 2, Daan District, Taipei, TWN, 106
Asia Cement Corp manufactures and sells cement, concrete, and cement-related products to the construction and building industries, and engages in leasing activities. The company is also required to undertake reforestation activities in designated areas. Asia Cement's product portfolio includes Portland cement types I and II, cement clinker, ready-mix concrete, furnace powder, and plaster among others. Its reportable segments are as follows: Cement which derives key revenue, Electric Power, Investment, Engineering, Transportation, Stainless Steel, and Leasing. The majority of Its revenue comes from Taiwan and China.
83GF Score

Get the complete analysis for TPE:1102

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

NT$33.00
Price
NT$35.73
GF Value