Lite-On Technology (TPE:2301) Cyclically Adjusted Revenue per Share: NT$92.13 (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:2301 Lite-On Technology Corp TPE:2301
84 GF Score
Price NT$218.00
GF Value NT$143.31
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Lite-On Technology Cyclically Adjusted Revenue per Share?

Lite-On Technology TPE:2301 84 Cyclically Adjusted Revenue per Share is NT$92.13 as of Mar. 2026. GuruFocus rates TPE:2301 with a GF Score™ of 84/100 and a GF Value™ of NT$143.31 (Significantly Overvalued). 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.

Lite-On Technology's adjusted revenue per share for the three months ended in Mar. 2026 was NT$19.040. 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$92.13 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Lite-On Technology'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 -3.10% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -1.30% 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 Lite-On Technology was 0.60% per year. The lowest was -3.10% per year. And the median was -0.70% per year.

As of today (2026-07-23), Lite-On Technology's current stock price is NT$218.00. Lite-On Technology's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$92.13. Lite-On Technology's Cyclically Adjusted PS Ratio of today is 2.37.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Lite-On Technology was 2.55. The lowest was 0.40. And the median was 0.67.


Lite-On Technology  (TPE:2301) 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.

Lite-On Technology's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=218.00/92.13
=2.37

* 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 Lite-On Technology was 2.55. The lowest was 0.40. And the median was 0.67.


Be Aware

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


Lite-On Technology Cyclically Adjusted Revenue per Share Related Terms


Lite-On Technology Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Lite-On Technology'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.

Lite-On Technology Cyclically Adjusted Revenue per Share Chart

Lite-On Technology 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 98.64 100.64 98.47 94.25 91.45

Lite-On Technology 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 94.10 93.72 93.08 91.45 92.13

TPE:2301 vs SNDK, DELL, STX: Cyclically Adjusted Revenue per Share Comparison

For the Computer Hardware subindustry, Lite-On Technology'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.


Lite-On Technology Cyclically Adjusted PS Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Lite-On Technology's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Lite-On Technology's Cyclically Adjusted PS Ratio falls into.


TPE:2301
84GF Score
Lite-On Technology Corp TPE:2301
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lite-On Technology 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, Lite-On Technology'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)
=19.04/330.2130*330.2130
=19.040

Current CPI (Mar. 2026) = 330.2130.

Lite-On Technology Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 22.989 241.018 31.497
201609 26.651 241.428 36.452
201612 26.701 241.432 36.520
201703 22.045 243.801 29.859
201706 22.819 244.955 30.761
201709 24.077 246.819 32.212
201712 22.942 246.524 30.730
201803 20.852 249.554 27.592
201806 23.374 251.989 30.630
201809 22.865 252.439 29.909
201812 21.305 251.233 28.003
201903 17.681 254.202 22.968
201906 18.944 256.143 24.422
201909 20.603 256.759 26.497
201912 18.620 256.974 23.927
202003 13.870 258.115 17.744
202006 17.835 257.797 22.845
202009 17.547 260.280 22.262
202012 17.563 260.474 22.265
202103 16.143 264.877 20.125
202106 17.342 271.696 21.077
202109 17.944 274.310 21.601
202112 19.138 278.802 22.667
202203 17.875 287.504 20.530
202206 18.658 296.311 20.793
202209 20.039 296.808 22.294
202212 18.379 296.797 20.448
202303 14.800 301.836 16.191
202306 16.160 305.109 17.490
202309 17.271 307.789 18.529
202312 15.812 306.746 17.022
202403 12.443 312.332 13.155
202406 14.426 314.175 15.162
202409 15.945 315.301 16.699
202412 16.445 315.605 17.206
202503 15.779 319.799 16.293
202506 17.679 322.561 18.098
202509 19.714 324.800 20.043
202512 19.339 324.054 19.707
202603 19.040 330.213 19.040

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$92.13 mean?
Lite-On Technology (TPE:2301) has a Cyclically Adjusted Revenue per Share of NT$92.13 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 Lite-On Technology and its competitors.
Is Lite-On Technology's Cyclically Adjusted Revenue per Share too high?
Lite-On Technology's current Cyclically Adjusted Revenue per Share is NT$92.13. Overall, Lite-On Technology has a GF Score™ of 84/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lite-On Technology's Cyclically Adjusted Revenue per Share compare to SNDK and DELL?
Lite-On Technology's Cyclically Adjusted Revenue per Share of NT$92.13 can be compared against companies in the Hardware 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 Hardware company?
A good Cyclically Adjusted Revenue per Share depends on the Hardware 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 Lite-On Technology and its competitors. Lite-On Technology's current Cyclically Adjusted Revenue per Share is NT$92.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lite-On Technology stock overvalued right now?
Based on GuruFocus' analysis, Lite-On Technology (TPE:2301) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$143.31, compared to a current price of NT$218.00 — trading 52.1% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$92.13. Lite-On Technology's overall GF Score™ is 84/100 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 Lite-On Technology (TPE:2301), the current Cyclically Adjusted Revenue per Share is NT$92.13 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 Lite-On Technology (TPE:2301) Overvalued in 2026?

Based on GuruFocus' analysis, Lite-On Technology stock appears to be overvalued. The current stock price of NT$218.00 is trading 52.1% above its estimated GF Value™ of NT$143.31. GuruFocus considers Lite-On Technology to be Significantly Overvalued.

Key valuation signals for TPE:2301:

  • Cyclically Adjusted Revenue per Share: NT$92.13
  • GF Value™: NT$143.31 vs. price of NT$218.00 (52.1% above fair value)
  • GF Score™: 84/100 with 1 warning sign

No single metric tells the full story. See the TPE:2301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lite-On Technology Business Description

Address No. 392 Ruiguang Road, 22th Floor, Neihu, Taipei, TWN, 114
Lite-On Technology Corp is a computer storage device company that manufactures consumer electronics. The main businesses include Research and development design, manufacturing and sales of key modules and system solutions for optoelectronics, cloud computing, power management systems, EV chargers, energy management, LED packaging for lighting applications, IoT and networking applications, information technology, and consumer electronics.
84GF Score

Get the complete analysis for TPE:2301

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

NT$218.00
Price
NT$143.31
GF Value