Taiwan Asia Semiconductor (TPE:2340) Cyclically Adjusted Revenue per Share: NT$14.34 (As of Dec. 2025)

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:2340 Taiwan Asia Semiconductor Corp TPE:2340
63 GF Score
Price NT$32.40
GF Value NT$35.92
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Taiwan Asia Semiconductor Cyclically Adjusted Revenue per Share?

Taiwan Asia Semiconductor TPE:2340 -2.11% 63 Cyclically Adjusted Revenue per Share is NT$14.34 as of Dec. 2025. GuruFocus rates TPE:2340 with a GF Score™ of 63/100 and a GF Value™ of NT$35.92 (Modestly Undervalued). The stock has 6 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.

Taiwan Asia Semiconductor's adjusted revenue per share for the three months ended in Dec. 2025 was NT$2.428. 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$14.34 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Taiwan Asia Semiconductor's average Cyclically Adjusted Revenue Growth Rate was -1.70% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -2.20% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -0.60% 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 Taiwan Asia Semiconductor was 1.00% per year. The lowest was -2.20% per year. And the median was 1.00% per year.

As of today (2026-07-24), Taiwan Asia Semiconductor's current stock price is NT$32.40. Taiwan Asia Semiconductor's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$14.34. Taiwan Asia Semiconductor's Cyclically Adjusted PS Ratio of today is 2.26.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Taiwan Asia Semiconductor was 4.85. The lowest was 1.04. And the median was 1.99.


Taiwan Asia Semiconductor  (TPE:2340) 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.

Taiwan Asia Semiconductor's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=32.40/14.34
=2.26

* 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 Taiwan Asia Semiconductor was 4.85. The lowest was 1.04. And the median was 1.99.


Be Aware

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


Taiwan Asia Semiconductor Cyclically Adjusted Revenue per Share Related Terms


Taiwan Asia Semiconductor Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Taiwan Asia Semiconductor'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.

Taiwan Asia Semiconductor Cyclically Adjusted Revenue per Share Chart

Taiwan Asia Semiconductor 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 15.22 15.34 14.97 14.59 14.34

Taiwan Asia Semiconductor 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 14.59 14.61 14.60 14.57 14.34

TPE:2340 vs NVDA, AVGO, MU: Cyclically Adjusted Revenue per Share Comparison

For the Semiconductors subindustry, Taiwan Asia Semiconductor'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.


Taiwan Asia Semiconductor Cyclically Adjusted PS Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Taiwan Asia Semiconductor's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Taiwan Asia Semiconductor's Cyclically Adjusted PS Ratio falls into.


TPE:2340
63GF Score
Taiwan Asia Semiconductor Corp TPE:2340
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Asia Semiconductor 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, Taiwan Asia Semiconductor'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)
=2.428/324.0540*324.0540
=2.428

Current CPI (Dec. 2025) = 324.0540.

Taiwan Asia Semiconductor Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 2.871 238.132 3.907
201606 3.015 241.018 4.054
201609 3.108 241.428 4.172
201612 2.703 241.432 3.628
201703 3.335 243.801 4.433
201706 2.945 244.955 3.896
201709 3.257 246.819 4.276
201712 3.181 246.524 4.181
201803 3.423 249.554 4.445
201806 3.653 251.989 4.698
201809 3.124 252.439 4.010
201812 2.776 251.233 3.581
201903 2.559 254.202 3.262
201906 3.215 256.143 4.067
201909 3.830 256.759 4.834
201912 3.390 256.974 4.275
202003 3.020 258.115 3.792
202006 3.545 257.797 4.456
202009 4.364 260.280 5.433
202012 3.581 260.474 4.455
202103 4.207 264.877 5.147
202106 3.706 271.696 4.420
202109 4.544 274.310 5.368
202112 3.127 278.802 3.635
202203 2.919 287.504 3.290
202206 3.011 296.311 3.293
202209 2.397 296.808 2.617
202212 1.960 296.797 2.140
202303 1.896 301.836 2.036
202306 2.298 305.109 2.441
202309 2.539 307.789 2.673
202312 2.298 306.746 2.428
202403 2.186 312.332 2.268
202406 2.563 314.175 2.644
202409 2.623 315.301 2.696
202412 2.532 315.605 2.600
202503 2.208 319.799 2.237
202506 2.628 322.561 2.640
202509 2.598 324.800 2.592
202512 2.428 324.054 2.428

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$14.34 mean?
Taiwan Asia Semiconductor (TPE:2340) has a Cyclically Adjusted Revenue per Share of NT$14.34 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 Taiwan Asia Semiconductor and its competitors.
Is Taiwan Asia Semiconductor's Cyclically Adjusted Revenue per Share too high?
Taiwan Asia Semiconductor's current Cyclically Adjusted Revenue per Share is NT$14.34. Overall, Taiwan Asia Semiconductor has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Asia Semiconductor's Cyclically Adjusted Revenue per Share compare to NVDA and AVGO?
Taiwan Asia Semiconductor's Cyclically Adjusted Revenue per Share of NT$14.34 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Cyclically Adjusted Revenue per Share depends on the Semiconductors 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 Taiwan Asia Semiconductor and its competitors. Taiwan Asia Semiconductor's current Cyclically Adjusted Revenue per Share is NT$14.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Asia Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Asia Semiconductor (TPE:2340) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$35.92, compared to a current price of NT$32.40 — trading 9.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$14.34. Taiwan Asia Semiconductor's overall GF Score™ is 63/100 with 6 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 Taiwan Asia Semiconductor (TPE:2340), the current Cyclically Adjusted Revenue per Share is NT$14.34 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 Taiwan Asia Semiconductor (TPE:2340) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Asia Semiconductor stock appears to be undervalued. The current stock price of NT$32.40 is trading 9.8% below its estimated GF Value™ of NT$35.92. GuruFocus considers Taiwan Asia Semiconductor to be Modestly Undervalued.

Key valuation signals for TPE:2340:

  • Cyclically Adjusted Revenue per Share: NT$14.34
  • GF Value™: NT$35.92 vs. price of NT$32.40 (9.8% below fair value)
  • GF Score™: 63/100 with 6 warning signs

No single metric tells the full story. See the TPE:2340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Asia Semiconductor Business Description

Address No. 1, Lixing 5th Road, Hsinchu Science Park, Hsinchu, TWN, 300094
Taiwan Asia Semiconductor Corp mainly engaged in the manufacture and sales of semiconductor components as well as research and development, design, manufacture and sales of systems products. The company's products include Sensing Devices, Power Devices, Emitting Devices, Consumer and wearable, Industry, Automotive, Home Appliance, Security, Display, Lighting.
63GF Score

Get the complete analysis for TPE:2340

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

NT$32.40
Price
NT$35.92
GF Value