Victory New Materials Co (TPE:1340) Cyclically Adjusted Revenue per Share: NT$9.11 (As of Dec. 2025)

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TPE:1340 Victory New Materials Ltd Co TPE:1340
30 GF Score
Price NT$5.30
GF Value NT$0.91
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Victory New Materials Co Cyclically Adjusted Revenue per Share?

Victory New Materials Co TPE:1340 -0.75% 30 Cyclically Adjusted Revenue per Share is NT$9.11 as of Dec. 2025. GuruFocus rates TPE:1340 with a GF Score™ of 30/100 and a GF Value™ of NT$0.91 (Significantly Overvalued). 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.

Victory New Materials Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$0.063. 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$9.11 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Victory New Materials Co's average Cyclically Adjusted Revenue Growth Rate was -19.60% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -16.40% 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 Victory New Materials Co was -12.90% per year. The lowest was -16.40% per year. And the median was -14.65% per year.

As of today (2026-07-25), Victory New Materials Co's current stock price is NT$5.30. Victory New Materials Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$9.11. Victory New Materials Co's Cyclically Adjusted PS Ratio of today is 0.58.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Victory New Materials Co was 0.96. The lowest was 0.53. And the median was 0.74.


Victory New Materials Co  (TPE:1340) 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.

Victory New Materials Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=5.30/9.11
=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 Victory New Materials Co was 0.96. The lowest was 0.53. And the median was 0.74.


Be Aware

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


Victory New Materials Co Cyclically Adjusted Revenue per Share Related Terms


Victory New Materials Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Victory New Materials 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.

Victory New Materials Co Cyclically Adjusted Revenue per Share Chart

Victory New Materials 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 17.12 15.58 13.52 11.33 9.11

Victory New Materials Co 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 11.33 10.95 10.35 9.76 9.11

TPE:1340 vs NKE, DECK, ONON: Cyclically Adjusted Revenue per Share Comparison

For the Footwear & Accessories subindustry, Victory New Materials 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.


Victory New Materials Co Cyclically Adjusted PS Ratio vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Victory New Materials Co's Cyclically Adjusted PS Ratio falls into.


TPE:1340
30GF Score
Victory New Materials Ltd Co TPE:1340
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Victory New Materials 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, Victory New Materials Co'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)
=0.063/115.8323*115.8323
=0.063

Current CPI (Dec. 2025) = 115.8323.

Victory New Materials Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 4.361 102.200 4.943
201606 5.985 101.400 6.837
201609 5.645 102.400 6.385
201612 5.592 102.600 6.313
201703 3.737 103.200 4.194
201706 6.448 103.100 7.244
201709 6.704 104.100 7.460
201712 5.710 104.500 6.329
201803 3.209 105.300 3.530
201806 4.895 104.900 5.405
201809 3.314 106.600 3.601
201812 2.163 106.500 2.353
201903 2.088 107.700 2.246
201906 2.172 107.700 2.336
201909 1.503 109.800 1.586
201912 1.819 111.200 1.895
202003 0.617 112.300 0.636
202006 1.075 110.400 1.128
202009 1.413 111.700 1.465
202012 1.189 111.500 1.235
202103 0.781 112.662 0.803
202106 1.083 111.769 1.122
202109 1.173 112.215 1.211
202112 1.226 113.108 1.256
202203 0.817 114.335 0.828
202206 0.750 114.558 0.758
202209 0.788 115.339 0.791
202212 0.910 115.116 0.916
202303 0.736 115.116 0.741
202306 1.082 114.558 1.094
202309 0.954 115.339 0.958
202312 0.900 114.781 0.908
202403 0.498 115.227 0.501
202406 0.878 114.781 0.886
202409 0.080 115.785 0.080
202412 0.083 114.893 0.084
202503 0.399 115.116 0.401
202506 0.471 114.907 0.475
202509 0.060 115.471 0.060
202512 0.063 115.832 0.063

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$9.11 mean?
Victory New Materials Co (TPE:1340) has a Cyclically Adjusted Revenue per Share of NT$9.11 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 Victory New Materials Co and its competitors.
Is Victory New Materials Co's Cyclically Adjusted Revenue per Share too high?
Victory New Materials Co's current Cyclically Adjusted Revenue per Share is NT$9.11. Overall, Victory New Materials Co has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Victory New Materials Co's Cyclically Adjusted Revenue per Share compare to NKE and DECK?
Victory New Materials Co's Cyclically Adjusted Revenue per Share of NT$9.11 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 Victory New Materials Co and its competitors. Victory New Materials Co's current Cyclically Adjusted Revenue per Share is NT$9.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Victory New Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Victory New Materials Co (TPE:1340) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$0.91, compared to a current price of NT$5.30 — trading 482.4% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$9.11. Victory New Materials Co's overall GF Score™ is 30/100 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 Victory New Materials Co (TPE:1340), the current Cyclically Adjusted Revenue per Share is NT$9.11 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 Victory New Materials Co (TPE:1340) Overvalued in 2026?

Based on GuruFocus' analysis, Victory New Materials Co stock appears to be overvalued. The current stock price of NT$5.30 is trading 482.4% above its estimated GF Value™ of NT$0.91. GuruFocus considers Victory New Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1340:

  • Cyclically Adjusted Revenue per Share: NT$9.11
  • GF Value™: NT$0.91 vs. price of NT$5.30 (482.4% above fair value)
  • GF Score™: 30/100 with 6 warning signs

No single metric tells the full story. See the TPE:1340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Victory New Materials Co Business Description

Address Lianyu Industrial Zone, Qingyang District, Fujian Province, Jinjiang, CHN
Victory New Materials Ltd Co is engaged in the manufacturing and trading of various types of shoe sole materials and office building and factory leasing and hotel operations and other related business operations and investments. Its products include rubber soles, monochrome soles, two-color dual-hardness soles, and color dual-density soles. The company also provides rubber foam soles and EVO granules, as well as finished shoes.
30GF Score

Get the complete analysis for TPE:1340

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

NT$5.30
Price
NT$0.91
GF Value