China Steel Structure Co (TPE:2013) Cyclically Adjusted Revenue per Share: NT$107.44 (As of Dec. 2025)

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TPE:2013 China Steel Structure Co Ltd TPE:2013
82 GF Score
Price NT$41.10
GF Value NT$57.95
Valuation Modestly Undervalued
! 1 Warning Sign
View Full Analysis

What is China Steel Structure Co Cyclically Adjusted Revenue per Share?

China Steel Structure Co TPE:2013 +1.48% 82 Cyclically Adjusted Revenue per Share is NT$107.44 as of Dec. 2025. GuruFocus rates TPE:2013 with a GF Score™ of 82/100 and a GF Value™ of NT$57.95 (Modestly Undervalued). The stock has 1 warning sign 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.

China Steel Structure Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$26.098. 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$107.44 for the trailing ten years ended in Dec. 2025.

During the past 12 months, China Steel Structure Co's average Cyclically Adjusted Revenue Growth Rate was 2.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 0.90% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 1.60% 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 China Steel Structure Co was 2.10% per year. The lowest was 0.90% per year. And the median was 1.40% per year.

As of today (2026-07-20), China Steel Structure Co's current stock price is NT$41.10. China Steel Structure Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$107.44. China Steel Structure Co's Cyclically Adjusted PS Ratio of today is 0.38.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of China Steel Structure Co was 0.74. The lowest was 0.18. And the median was 0.49.


China Steel Structure Co  (TPE:2013) 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.

China Steel Structure Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=41.10/107.44
=0.38

* 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 China Steel Structure Co was 0.74. The lowest was 0.18. And the median was 0.49.


Be Aware

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


China Steel Structure Co Cyclically Adjusted Revenue per Share Related Terms


China Steel Structure Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for China Steel Structure 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.

China Steel Structure Co Cyclically Adjusted Revenue per Share Chart

China Steel Structure 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 101.49 104.47 104.20 105.21 107.44

China Steel Structure 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 105.21 106.28 107.55 108.27 107.44

TPE:2013 vs NUE, STLD, RS: Cyclically Adjusted Revenue per Share Comparison

For the Steel subindustry, China Steel Structure 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.


China Steel Structure Co Cyclically Adjusted PS Ratio vs Steel Industry

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

* The bar in red indicates where China Steel Structure Co's Cyclically Adjusted PS Ratio falls into.


TPE:2013
82GF Score
China Steel Structure Co Ltd TPE:2013
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Steel Structure 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, China Steel Structure 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)
=26.098/324.0540*324.0540
=26.098

Current CPI (Dec. 2025) = 324.0540.

China Steel Structure Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 19.217 238.132 26.151
201606 20.401 241.018 27.430
201609 25.589 241.428 34.347
201612 22.777 241.432 30.572
201703 21.946 243.801 29.170
201706 22.138 244.955 29.287
201709 22.735 246.819 29.849
201712 20.697 246.524 27.206
201803 20.518 249.554 26.643
201806 30.530 251.989 39.261
201809 25.184 252.439 32.329
201812 29.387 251.233 37.905
201903 24.485 254.202 31.213
201906 23.994 256.143 30.356
201909 17.586 256.759 22.195
201912 21.445 256.974 27.043
202003 16.275 258.115 20.433
202006 16.867 257.797 21.202
202009 15.480 260.280 19.273
202012 19.641 260.474 24.435
202103 18.159 264.877 22.216
202106 17.529 271.696 20.907
202109 20.883 274.310 24.670
202112 23.524 278.802 27.342
202203 22.491 287.504 25.350
202206 21.969 296.311 24.026
202209 25.801 296.808 28.169
202212 26.570 296.797 29.010
202303 24.382 301.836 26.177
202306 25.992 305.109 27.606
202309 21.055 307.789 22.168
202312 22.901 306.746 24.193
202403 23.180 312.332 24.050
202406 23.730 314.175 24.476
202409 24.278 315.301 24.952
202412 27.063 315.605 27.787
202503 25.809 319.799 26.152
202506 28.783 322.561 28.916
202509 23.887 324.800 23.832
202512 26.098 324.054 26.098

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$107.44 mean?
China Steel Structure Co (TPE:2013) has a Cyclically Adjusted Revenue per Share of NT$107.44 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 China Steel Structure Co and its competitors.
Is China Steel Structure Co's Cyclically Adjusted Revenue per Share too high?
China Steel Structure Co's current Cyclically Adjusted Revenue per Share is NT$107.44. Overall, China Steel Structure Co has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Steel Structure Co's Cyclically Adjusted Revenue per Share compare to NUE and STLD?
China Steel Structure Co's Cyclically Adjusted Revenue per Share of NT$107.44 can be compared against companies in the Steel 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 Steel company?
A good Cyclically Adjusted Revenue per Share depends on the Steel 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 China Steel Structure Co and its competitors. China Steel Structure Co's current Cyclically Adjusted Revenue per Share is NT$107.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Steel Structure Co stock overvalued right now?
Based on GuruFocus' analysis, China Steel Structure Co (TPE:2013) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$57.95, compared to a current price of NT$41.10 — trading 29.1% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$107.44. China Steel Structure Co's overall GF Score™ is 82/100 with 1 warning sign 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 China Steel Structure Co (TPE:2013), the current Cyclically Adjusted Revenue per Share is NT$107.44 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 China Steel Structure Co (TPE:2013) Overvalued in 2026?

Based on GuruFocus' analysis, China Steel Structure Co stock appears to be undervalued. The current stock price of NT$41.10 is trading 29.1% below its estimated GF Value™ of NT$57.95. GuruFocus considers China Steel Structure Co to be Modestly Undervalued.

Key valuation signals for TPE:2013:

  • Cyclically Adjusted Revenue per Share: NT$107.44
  • GF Value™: NT$57.95 vs. price of NT$41.10 (29.1% below fair value)
  • GF Score™: 82/100 with 1 warning sign

No single metric tells the full story. See the TPE:2013 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Steel Structure Co Business Description

Address No.500 Zhongxing Road, Yanchao district, Kaohsiung, TWN, 82477
China Steel Structure Co Ltd is engaged in designing, processing, manufacturing, assembling and selling steel built-up sections; providing technical services for the construction of steel structures, importing and exporting metal and construction materials and real estate leasing. The Group's reportable segments are CSSC, USEC and Others and generates majority revenue from CSSC segment. Geographically, the Group mainly operates in Taiwan region.
82GF Score

Get the complete analysis for TPE:2013

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

NT$41.10
Price
NT$57.95
GF Value