Yung Chi Paint & Varnish Mfg Co (TPE:1726) Cyclically Adjusted Revenue per Share: NT$63.92 (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.

TPE:1726 Yung Chi Paint & Varnish Mfg Co Ltd TPE:1726
85 GF Score
Price NT$77.80
GF Value NT$77.98
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted Revenue per Share?

Yung Chi Paint & Varnish Mfg Co TPE:1726 -0.77% 85 Cyclically Adjusted Revenue per Share is NT$63.92 as of Mar. 2026. GuruFocus rates TPE:1726 with a GF Score™ of 85/100 and a GF Value™ of NT$77.98 (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.

Yung Chi Paint & Varnish Mfg Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$16.332. 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$63.92 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Yung Chi Paint & Varnish Mfg Co's average Cyclically Adjusted Revenue Growth Rate was 2.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 1.60% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 3.20% 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 Yung Chi Paint & Varnish Mfg Co was 4.70% per year. The lowest was 1.60% per year. And the median was 3.00% per year.

As of today (2026-07-30), Yung Chi Paint & Varnish Mfg Co's current stock price is NT$77.80. Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$63.92. Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted PS Ratio of today is 1.22.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Yung Chi Paint & Varnish Mfg Co was 1.45. The lowest was 1.16. And the median was 1.26.


Yung Chi Paint & Varnish Mfg Co  (TPE:1726) 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.

Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=77.80/63.92
=1.22

* 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 Yung Chi Paint & Varnish Mfg Co was 1.45. The lowest was 1.16. And the median was 1.26.


Be Aware

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


Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted Revenue per Share Related Terms


Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Yung Chi Paint & Varnish Mfg 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.

Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted Revenue per Share Chart

Yung Chi Paint & Varnish Mfg 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 56.47 59.71 60.89 61.71 62.63

Yung Chi Paint & Varnish Mfg 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 62.36 62.76 63.00 62.63 63.92

TPE:1726 vs LIN, SHW, ECL: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Chemicals subindustry, Yung Chi Paint & Varnish Mfg 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.


Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted PS Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted PS Ratio falls into.


TPE:1726
85GF Score
Yung Chi Paint & Varnish Mfg Co Ltd TPE:1726
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yung Chi Paint & Varnish Mfg 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, Yung Chi Paint & Varnish Mfg 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)
=16.332/330.2130*330.2130
=16.332

Current CPI (Mar. 2026) = 330.2130.

Yung Chi Paint & Varnish Mfg Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 11.903 241.018 16.308
201609 11.312 241.428 15.472
201612 12.742 241.432 17.428
201703 11.004 243.801 14.904
201706 11.614 244.955 15.656
201709 12.083 246.819 16.166
201712 12.508 246.524 16.754
201803 12.890 249.554 17.056
201806 11.777 251.989 15.433
201809 12.449 252.439 16.284
201812 12.501 251.233 16.431
201903 11.699 254.202 15.197
201906 11.564 256.143 14.908
201909 11.913 256.759 15.321
201912 13.693 256.974 17.596
202003 11.781 258.115 15.072
202006 11.488 257.797 14.715
202009 12.215 260.280 15.497
202012 13.741 260.474 17.420
202103 12.878 264.877 16.055
202106 13.443 271.696 16.338
202109 13.383 274.310 16.110
202112 14.915 278.802 17.665
202203 15.164 287.504 17.417
202206 14.157 296.311 15.777
202209 14.515 296.808 16.149
202212 16.261 296.797 18.092
202303 15.179 301.836 16.606
202306 13.409 305.109 14.512
202309 13.498 307.789 14.481
202312 15.550 306.746 16.740
202403 14.084 312.332 14.890
202406 13.716 314.175 14.416
202409 14.543 315.301 15.231
202412 16.342 315.605 17.098
202503 15.676 319.799 16.186
202506 15.182 322.561 15.542
202509 13.973 324.800 14.206
202512 15.422 324.054 15.715
202603 16.332 330.213 16.332

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$63.92 mean?
Yung Chi Paint & Varnish Mfg Co (TPE:1726) has a Cyclically Adjusted Revenue per Share of NT$63.92 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 Yung Chi Paint & Varnish Mfg Co and its competitors.
Is Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Revenue per Share too high?
Yung Chi Paint & Varnish Mfg Co's current Cyclically Adjusted Revenue per Share is NT$63.92. Overall, Yung Chi Paint & Varnish Mfg Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Revenue per Share compare to LIN and SHW?
Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Revenue per Share of NT$63.92 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 Yung Chi Paint & Varnish Mfg Co and its competitors. Yung Chi Paint & Varnish Mfg Co's current Cyclically Adjusted Revenue per Share is NT$63.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yung Chi Paint & Varnish Mfg Co stock overvalued right now?
Based on GuruFocus' analysis, Yung Chi Paint & Varnish Mfg Co (TPE:1726) is currently considered Fairly Valued. The stock's GF Value™ is NT$77.98, compared to a current price of NT$77.80 — trading 0.2% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$63.92. Yung Chi Paint & Varnish Mfg Co's overall GF Score™ is 85/100 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 Yung Chi Paint & Varnish Mfg Co (TPE:1726), the current Cyclically Adjusted Revenue per Share is NT$63.92 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 Yung Chi Paint & Varnish Mfg Co (TPE:1726) Overvalued in 2026?

Based on GuruFocus' analysis, Yung Chi Paint & Varnish Mfg Co stock appears to be undervalued. The current stock price of NT$77.80 is trading 0.2% below its estimated GF Value™ of NT$77.98. GuruFocus considers Yung Chi Paint & Varnish Mfg Co to be Fairly Valued.

Key valuation signals for TPE:1726:

  • Cyclically Adjusted Revenue per Share: NT$63.92
  • GF Value™: NT$77.98 vs. price of NT$77.80 (0.2% below fair value)
  • GF Score™: 85/100 with 3 warning signs

No single metric tells the full story. See the TPE:1726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yung Chi Paint & Varnish Mfg Co Business Description

Address No.26, 28 Yanhai 3rd Road, Xiaogang District, Kaohsiung, TWN, 812
Yung Chi Paint & Varnish Mfg Co Ltd is mainly engaged in the manufacture and sale of paints and coatings and the undertaking of painting projects. The company operates in two segments: the Paint Business Department, which is mainly engaged in the manufacture and sale of various paint products, and the Coating Engineering Department, engaged in the business of painting projects and structural coating or restoration. The company derives the majority of its revenue from the Paint business segment.
85GF Score

Get the complete analysis for TPE:1726

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

NT$77.80
Price
NT$77.98
GF Value