Lotus Pharmaceutical Co (TPE:1795) Cyclically Adjusted Revenue per Share: NT$54.88 (As of Dec. 2025)

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TPE:1795 Lotus Pharmaceutical Co Ltd TPE:1795
76 GF Score
Price NT$185.00
GF Value NT$461.00
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Lotus Pharmaceutical Co Cyclically Adjusted Revenue per Share?

Lotus Pharmaceutical Co TPE:1795 -1.86% 76 Cyclically Adjusted Revenue per Share is NT$54.88 as of Dec. 2025. GuruFocus rates TPE:1795 with a GF Score™ of 76/100 and a GF Value™ of NT$461.00 (Possible Value Trap). The stock has 4 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.

Lotus Pharmaceutical Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$23.863. 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$54.88 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Lotus Pharmaceutical Co's average Cyclically Adjusted Revenue Growth Rate was 12.40% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 13.80% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 16.50% 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 Lotus Pharmaceutical Co was 18.90% per year. The lowest was 13.80% per year. And the median was 17.65% per year.

As of today (2026-07-26), Lotus Pharmaceutical Co's current stock price is NT$185.00. Lotus Pharmaceutical Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$54.88. Lotus Pharmaceutical Co's Cyclically Adjusted PS Ratio of today is 3.37.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Lotus Pharmaceutical Co was 8.75. The lowest was 2.23. And the median was 4.50.


Lotus Pharmaceutical Co  (TPE:1795) 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.

Lotus Pharmaceutical Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=185.00/54.88
=3.37

* 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 Lotus Pharmaceutical Co was 8.75. The lowest was 2.23. And the median was 4.50.


Be Aware

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


Lotus Pharmaceutical Co Cyclically Adjusted Revenue per Share Related Terms


Lotus Pharmaceutical Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Lotus Pharmaceutical 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.

Lotus Pharmaceutical Co Cyclically Adjusted Revenue per Share Chart

Lotus Pharmaceutical 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 30.95 37.25 42.74 48.82 54.88

Lotus Pharmaceutical 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 48.82 50.53 52.03 53.46 54.88

TPE:1795 vs ZTS, UTHR: Cyclically Adjusted Revenue per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Lotus Pharmaceutical 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.


Lotus Pharmaceutical Co Cyclically Adjusted PS Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Lotus Pharmaceutical Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:1795
76GF Score
Lotus Pharmaceutical Co Ltd TPE:1795
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lotus Pharmaceutical 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, Lotus Pharmaceutical 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)
=23.863/324.0540*324.0540
=23.863

Current CPI (Dec. 2025) = 324.0540.

Lotus Pharmaceutical Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 5.983 238.132 8.142
201606 6.636 241.018 8.922
201609 6.081 241.428 8.162
201612 6.211 241.432 8.337
201703 6.029 243.801 8.014
201706 6.785 244.955 8.976
201709 6.523 246.819 8.564
201712 7.687 246.524 10.105
201803 6.254 249.554 8.121
201806 6.776 251.989 8.714
201809 6.571 252.439 8.435
201812 7.232 251.233 9.328
201903 9.163 254.202 11.681
201906 8.464 256.143 10.708
201909 8.287 256.759 10.459
201912 13.179 256.974 16.619
202003 8.368 258.115 10.506
202006 11.026 257.797 13.860
202009 11.909 260.280 14.827
202012 12.823 260.474 15.953
202103 13.637 264.877 16.684
202106 13.482 271.696 16.080
202109 11.677 274.310 13.795
202112 10.693 278.802 12.429
202203 12.129 287.504 13.671
202206 11.103 296.311 12.143
202209 20.553 296.808 22.440
202212 12.070 296.797 13.178
202303 17.258 301.836 18.528
202306 16.984 305.109 18.039
202309 17.435 307.789 18.356
202312 13.011 306.746 13.745
202403 15.963 312.332 16.562
202406 18.023 314.175 18.590
202409 19.899 315.301 20.451
202412 16.652 315.605 17.098
202503 17.912 319.799 18.150
202506 18.186 322.561 18.270
202509 18.322 324.800 18.280
202512 23.863 324.054 23.863

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$54.88 mean?
Lotus Pharmaceutical Co (TPE:1795) has a Cyclically Adjusted Revenue per Share of NT$54.88 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 Lotus Pharmaceutical Co and its competitors.
Is Lotus Pharmaceutical Co's Cyclically Adjusted Revenue per Share too high?
Lotus Pharmaceutical Co's current Cyclically Adjusted Revenue per Share is NT$54.88. Overall, Lotus Pharmaceutical Co has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lotus Pharmaceutical Co's Cyclically Adjusted Revenue per Share compare to ZTS and UTHR?
Lotus Pharmaceutical Co's Cyclically Adjusted Revenue per Share of NT$54.88 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Cyclically Adjusted Revenue per Share depends on the Drug Manufacturers 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 Lotus Pharmaceutical Co and its competitors. Lotus Pharmaceutical Co's current Cyclically Adjusted Revenue per Share is NT$54.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Lotus Pharmaceutical Co (TPE:1795) is currently considered Possible Value Trap. The stock's GF Value™ is NT$461.00, compared to a current price of NT$185.00 — trading 59.9% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$54.88. Lotus Pharmaceutical Co's overall GF Score™ is 76/100 with 4 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 Lotus Pharmaceutical Co (TPE:1795), the current Cyclically Adjusted Revenue per Share is NT$54.88 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 Lotus Pharmaceutical Co (TPE:1795) Overvalued in 2026?

Based on GuruFocus' analysis, Lotus Pharmaceutical Co stock appears to be undervalued. The current stock price of NT$185.00 is trading 59.9% below its estimated GF Value™ of NT$461.00. GuruFocus considers Lotus Pharmaceutical Co to be Possible Value Trap.

Key valuation signals for TPE:1795:

  • Cyclically Adjusted Revenue per Share: NT$54.88
  • GF Value™: NT$461.00 vs. price of NT$185.00 (59.9% below fair value)
  • GF Score™: 76/100 with 4 warning signs

No single metric tells the full story. See the TPE:1795 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotus Pharmaceutical Co Business Description

Address Song Ren Road, No. 277, 17th Floor, Xin Yi District, Taipei, TWN, 11046
Lotus Pharmaceutical Co Ltd is engaged in the healthcare sector. Along with its subsidiaries, it is engaged in the research and development, manufacturing, and sales of generic and branded pharmaceutical products, as well as consulting services. Its product portfolio comprises biosimilars, generic medicines, branded medicines, and various therapies in its research and development pipeline. The Group offers a differentiated portfolio of pharmaceuticals spanning several therapeutic areas, including oncology and immunology, CNS, women's health, primary care and lifestyle, and nephrology, among others. Geographically, it generates maximum revenue from the United States, and the rest from Taiwan, South Korea, Singapore, and other countries.
76GF Score

Get the complete analysis for TPE:1795

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

NT$185.00
Price
NT$461.00
GF Value