Eternal Materials Co (TPE:1717) Cyclically Adjusted Revenue per Share: NT$43.14 (As of Mar. 2026)

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TPE:1717 Eternal Materials Co Ltd TPE:1717
59 GF Score
Price NT$71.90
GF Value NT$28.48
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Eternal Materials Co Cyclically Adjusted Revenue per Share?

Eternal Materials Co TPE:1717 +2.71% 59 Cyclically Adjusted Revenue per Share is NT$43.14 as of Mar. 2026. GuruFocus rates TPE:1717 with a GF Score™ of 59/100 and a GF Value™ of NT$28.48 (Significantly Overvalued). The stock has 7 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.

Eternal Materials Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$8.708. 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$43.14 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Eternal Materials Co's average Cyclically Adjusted Revenue Growth Rate was 1.30% 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 3.40% 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 Eternal Materials Co was 5.50% per year. The lowest was 1.10% per year. And the median was 3.20% per year.

As of today (2026-08-12), Eternal Materials Co's current stock price is NT$71.90. Eternal Materials Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$43.14. Eternal Materials Co's Cyclically Adjusted PS Ratio of today is 1.67.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Eternal Materials Co was 1.92. The lowest was 0.56. And the median was 0.79.


Eternal Materials Co  (TPE:1717) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=71.90/43.14
=1.67

* 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 Eternal Materials Co was 1.92. The lowest was 0.56. And the median was 0.79.


Be Aware

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


Eternal Materials Co Cyclically Adjusted Revenue per Share Related Terms


Eternal Materials Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Eternal 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.

Eternal Materials Co Cyclically Adjusted Revenue per Share Chart

Eternal 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 38.43 41.08 41.80 42.22 42.47

Eternal Materials 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 42.59 42.79 42.81 42.47 43.14

TPE:1717 vs LIN, SHW, ECL: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Chemicals subindustry, Eternal 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.


Eternal Materials Co Cyclically Adjusted PS Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Eternal Materials Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:1717
59GF Score
Eternal Materials Co Ltd TPE:1717
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal 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, Eternal Materials 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)
=8.708/330.2130*330.2130
=8.708

Current CPI (Mar. 2026) = 330.2130.

Eternal Materials Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 7.948 241.018 10.889
201609 8.228 241.428 11.254
201612 8.746 241.432 11.962
201703 7.753 243.801 10.501
201706 7.827 244.955 10.551
201709 9.517 246.819 12.733
201712 9.382 246.524 12.567
201803 8.377 249.554 11.085
201806 10.031 251.989 13.145
201809 9.551 252.439 12.494
201812 8.810 251.233 11.580
201903 7.966 254.202 10.348
201906 8.769 256.143 11.305
201909 8.742 256.759 11.243
201912 8.569 256.974 11.011
202003 6.432 258.115 8.229
202006 7.524 257.797 9.638
202009 8.344 260.280 10.586
202012 10.023 260.474 12.707
202103 9.453 264.877 11.785
202106 11.240 271.696 13.661
202109 10.453 274.310 12.583
202112 10.448 278.802 12.375
202203 9.907 287.504 11.379
202206 10.631 296.311 11.847
202209 9.809 296.808 10.913
202212 9.932 296.797 11.050
202303 8.088 301.836 8.848
202306 9.076 305.109 9.823
202309 9.554 307.789 10.250
202312 9.077 306.746 9.771
202403 8.468 312.332 8.953
202406 9.848 314.175 10.351
202409 9.659 315.301 10.116
202412 9.478 315.605 9.917
202503 8.495 319.799 8.772
202506 8.825 322.561 9.034
202509 8.592 324.800 8.735
202512 8.591 324.054 8.754
202603 8.708 330.213 8.708

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$43.14 mean?
Eternal Materials Co (TPE:1717) has a Cyclically Adjusted Revenue per Share of NT$43.14 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 Eternal Materials Co and its competitors.
Is Eternal Materials Co's Cyclically Adjusted Revenue per Share too high?
Eternal Materials Co's current Cyclically Adjusted Revenue per Share is NT$43.14. Overall, Eternal Materials Co has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Cyclically Adjusted Revenue per Share compare to LIN and SHW?
Eternal Materials Co's Cyclically Adjusted Revenue per Share of NT$43.14 can be compared against companies in the Chemicals 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 Chemicals company?
A good Cyclically Adjusted Revenue per Share depends on the Chemicals 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 Eternal Materials Co and its competitors. Eternal Materials Co's current Cyclically Adjusted Revenue per Share is NT$43.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$28.48, compared to a current price of NT$71.90 — trading 152.5% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$43.14. Eternal Materials Co's overall GF Score™ is 59/100 with 7 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 Eternal Materials Co (TPE:1717), the current Cyclically Adjusted Revenue per Share is NT$43.14 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued. The current stock price of NT$71.90 is trading 152.5% above its estimated GF Value™ of NT$28.48. GuruFocus considers Eternal Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1717:

  • Cyclically Adjusted Revenue per Share: NT$43.14
  • GF Value™: NT$28.48 vs. price of NT$71.90 (152.5% above fair value)
  • GF Score™: 59/100 with 7 warning signs

No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Materials Co Business Description

Address No. 578, Jiangong Road, Sanmin District, Kaohsiung, TWN, 807
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
59GF Score

Get the complete analysis for TPE:1717

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

NT$71.90
Price
NT$28.48
GF Value