Lingsen Precision Industries (TPE:2369) Cyclically Adjusted Revenue per Share: NT$18.11 (As of Dec. 2025)

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TPE:2369 Lingsen Precision Industries Ltd TPE:2369
59 GF Score
Price NT$32.90
GF Value NT$19.02
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Lingsen Precision Industries Cyclically Adjusted Revenue per Share?

Lingsen Precision Industries TPE:2369 -4.80% 59 Cyclically Adjusted Revenue per Share is NT$18.11 as of Dec. 2025. GuruFocus rates TPE:2369 with a GF Score™ of 59/100 and a GF Value™ of NT$19.02 (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.

Lingsen Precision Industries's adjusted revenue per share for the three months ended in Dec. 2025 was NT$4.121. 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$18.11 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Lingsen Precision Industries's average Cyclically Adjusted Revenue Growth Rate was -0.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -0.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 1.50% 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 Lingsen Precision Industries was 3.40% per year. The lowest was -0.40% per year. And the median was 1.65% per year.

As of today (2026-07-24), Lingsen Precision Industries's current stock price is NT$32.90. Lingsen Precision Industries's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$18.11. Lingsen Precision Industries's Cyclically Adjusted PS Ratio of today is 1.82.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Lingsen Precision Industries was 2.35. The lowest was 0.44. And the median was 0.98.


Lingsen Precision Industries  (TPE:2369) 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.

Lingsen Precision Industries's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=32.90/18.11
=1.82

* 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 Lingsen Precision Industries was 2.35. The lowest was 0.44. And the median was 0.98.


Be Aware

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


Lingsen Precision Industries Cyclically Adjusted Revenue per Share Related Terms


Lingsen Precision Industries Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Lingsen Precision Industries'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.

Lingsen Precision Industries Cyclically Adjusted Revenue per Share Chart

Lingsen Precision Industries 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 17.74 18.33 18.31 18.17 18.11

Lingsen Precision Industries 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 18.17 18.22 18.23 18.24 18.11

TPE:2369 vs AMAT, LRCX, KLAC: Cyclically Adjusted Revenue per Share Comparison

For the Semiconductor Equipment & Materials subindustry, Lingsen Precision Industries'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.


Lingsen Precision Industries Cyclically Adjusted PS Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Lingsen Precision Industries's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Lingsen Precision Industries's Cyclically Adjusted PS Ratio falls into.


TPE:2369
59GF Score
Lingsen Precision Industries Ltd TPE:2369
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lingsen Precision Industries 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, Lingsen Precision Industries'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)
=4.121/324.0540*324.0540
=4.121

Current CPI (Dec. 2025) = 324.0540.

Lingsen Precision Industries Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 3.553 238.132 4.835
201606 3.974 241.018 5.343
201609 3.805 241.428 5.107
201612 3.880 241.432 5.208
201703 3.862 243.801 5.133
201706 3.744 244.955 4.953
201709 4.382 246.819 5.753
201712 4.056 246.524 5.332
201803 3.787 249.554 4.918
201806 3.403 251.989 4.376
201809 3.526 252.439 4.526
201812 3.221 251.233 4.155
201903 2.645 254.202 3.372
201906 3.176 256.143 4.018
201909 3.367 256.759 4.249
201912 3.356 256.974 4.232
202003 3.423 258.115 4.297
202006 3.347 257.797 4.207
202009 3.646 260.280 4.539
202012 4.090 260.474 5.088
202103 4.593 264.877 5.619
202106 5.374 271.696 6.410
202109 5.522 274.310 6.523
202112 5.189 278.802 6.031
202203 4.664 287.504 5.257
202206 4.452 296.311 4.869
202209 3.436 296.808 3.751
202212 3.283 296.797 3.585
202303 3.314 301.836 3.558
202306 3.793 305.109 4.029
202309 3.780 307.789 3.980
202312 3.801 306.746 4.015
202403 3.618 312.332 3.754
202406 3.688 314.175 3.804
202409 3.647 315.301 3.748
202412 3.408 315.605 3.499
202503 3.231 319.799 3.274
202506 3.636 322.561 3.653
202509 3.951 324.800 3.942
202512 4.121 324.054 4.121

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$18.11 mean?
Lingsen Precision Industries (TPE:2369) has a Cyclically Adjusted Revenue per Share of NT$18.11 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 Lingsen Precision Industries and its competitors.
Is Lingsen Precision Industries' Cyclically Adjusted Revenue per Share too high?
Lingsen Precision Industries' current Cyclically Adjusted Revenue per Share is NT$18.11. Overall, Lingsen Precision Industries has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lingsen Precision Industries' Cyclically Adjusted Revenue per Share compare to AMAT and LRCX?
Lingsen Precision Industries' Cyclically Adjusted Revenue per Share of NT$18.11 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 Lingsen Precision Industries and its competitors. Lingsen Precision Industries's current Cyclically Adjusted Revenue per Share is NT$18.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lingsen Precision Industries stock overvalued right now?
Based on GuruFocus' analysis, Lingsen Precision Industries (TPE:2369) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.02, compared to a current price of NT$32.90 — trading 73% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$18.11. Lingsen Precision Industries' overall GF Score™ is 59/100 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 Lingsen Precision Industries (TPE:2369), the current Cyclically Adjusted Revenue per Share is NT$18.11 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 Lingsen Precision Industries (TPE:2369) Overvalued in 2026?

Based on GuruFocus' analysis, Lingsen Precision Industries stock appears to be overvalued. The current stock price of NT$32.90 is trading 73% above its estimated GF Value™ of NT$19.02. GuruFocus considers Lingsen Precision Industries to be Significantly Overvalued.

Key valuation signals for TPE:2369:

  • Cyclically Adjusted Revenue per Share: NT$18.11
  • GF Value™: NT$19.02 vs. price of NT$32.90 (73% above fair value)
  • GF Score™: 59/100 with 1 warning sign

No single metric tells the full story. See the TPE:2369 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lingsen Precision Industries Business Description

Address No. 5-1, Nan\'er Road, Tanzi District, Taichung, TWN, 427058
Lingsen Precision Industries Ltd operates in the semiconductor industry. The company is engaged in the packaging, processing, testing, and distribution of integrated circuits and various semiconductor components. The main business is IC packaging and testing as well as optoelectronic devices.
59GF Score

Get the complete analysis for TPE:2369

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

NT$32.90
Price
NT$19.02
GF Value