Elite Material Co (TPE:2383) Cyclically Adjusted Revenue per Share: NT$141.00 (As of Mar. 2026)

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TPE:2383 Elite Material Co Ltd TPE:2383
74 GF Score
Price NT$5,095.00
GF Value NT$1,402.57
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Elite Material Co Cyclically Adjusted Revenue per Share?

Elite Material Co TPE:2383 -0.59% 74 Cyclically Adjusted Revenue per Share is NT$141.00 as of Mar. 2026. GuruFocus rates TPE:2383 with a GF Score™ of 74/100 and a GF Value™ of NT$1,402.57 (Significantly Overvalued). The stock has 2 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.

Elite Material Co's adjusted revenue per share for the three months ended in Mar. 2026 was NT$92.224. 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$141.00 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Elite Material Co's average Cyclically Adjusted Revenue Growth Rate was 21.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 13.50% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 13.10% 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 Elite Material Co was 13.50% per year. The lowest was 8.50% per year. And the median was 11.60% per year.

As of today (2026-07-23), Elite Material Co's current stock price is NT$5095.00. Elite Material Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was NT$141.00. Elite Material Co's Cyclically Adjusted PS Ratio of today is 36.13.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Elite Material Co was 43.12. The lowest was 1.04. And the median was 2.91.


Elite Material Co  (TPE:2383) 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.

Elite Material Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=5095.00/141.00
=36.13

* 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 Elite Material Co was 43.12. The lowest was 1.04. And the median was 2.91.


Be Aware

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


Elite Material Co Cyclically Adjusted Revenue per Share Related Terms


Elite Material Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Elite Material 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.

Elite Material Co Cyclically Adjusted Revenue per Share Chart

Elite Material 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 79.75 89.85 97.70 110.98 131.37

Elite Material Co 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 116.39 121.55 126.84 131.37 141.00

TPE:2383 vs APH, GLW, TEL: Cyclically Adjusted Revenue per Share Comparison

For the Electronic Components subindustry, Elite Material 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.


Elite Material Co Cyclically Adjusted PS Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Elite Material Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:2383
74GF Score
Elite Material Co Ltd TPE:2383
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elite Material 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, Elite Material Co'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)
=92.224/330.2130*330.2130
=92.224

Current CPI (Mar. 2026) = 330.2130.

Elite Material Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 16.545 241.018 22.668
201609 19.109 241.428 26.136
201612 18.306 241.432 25.038
201703 18.022 243.801 24.410
201706 18.222 244.955 24.564
201709 18.640 246.819 24.938
201712 17.111 246.524 22.920
201803 15.956 249.554 21.113
201806 17.500 251.989 22.932
201809 19.447 252.439 25.438
201812 16.128 251.233 21.198
201903 15.213 254.202 19.762
201906 18.263 256.143 23.544
201909 20.949 256.759 26.942
201912 20.283 256.974 26.064
202003 17.677 258.115 22.615
202006 18.916 257.797 24.230
202009 22.446 260.280 28.477
202012 22.489 260.474 28.510
202103 23.992 264.877 29.910
202106 28.691 271.696 34.870
202109 32.313 274.310 38.898
202112 30.450 278.802 36.065
202203 29.742 287.504 34.160
202206 29.690 296.311 33.087
202209 28.805 296.808 32.047
202212 25.498 296.797 28.369
202303 21.169 301.836 23.159
202306 26.248 305.109 28.408
202309 33.995 307.789 36.472
202312 36.985 306.746 39.814
202403 37.119 312.332 39.244
202406 44.460 314.175 46.730
202409 50.316 315.301 52.696
202412 51.736 315.605 54.131
202503 60.416 319.799 62.383
202506 62.257 322.561 63.734
202509 70.140 324.800 71.309
202512 69.513 324.054 70.834
202603 92.224 330.213 92.224

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$141.00 mean?
Elite Material Co (TPE:2383) has a Cyclically Adjusted Revenue per Share of NT$141.00 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 Elite Material Co and its competitors.
Is Elite Material Co's Cyclically Adjusted Revenue per Share too high?
Elite Material Co's current Cyclically Adjusted Revenue per Share is NT$141.00. Overall, Elite Material Co has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Material Co's Cyclically Adjusted Revenue per Share compare to APH and GLW?
Elite Material Co's Cyclically Adjusted Revenue per Share of NT$141.00 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 Elite Material Co and its competitors. Elite Material Co's current Cyclically Adjusted Revenue per Share is NT$141.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Material Co stock overvalued right now?
Based on GuruFocus' analysis, Elite Material Co (TPE:2383) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,402.57, compared to a current price of NT$5,095.00 — trading 263.3% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$141.00. Elite Material Co's overall GF Score™ is 74/100 with 2 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 Elite Material Co (TPE:2383), the current Cyclically Adjusted Revenue per Share is NT$141.00 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 Elite Material Co (TPE:2383) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Material Co stock appears to be overvalued. The current stock price of NT$5,095.00 is trading 263.3% above its estimated GF Value™ of NT$1,402.57. GuruFocus considers Elite Material Co to be Significantly Overvalued.

Key valuation signals for TPE:2383:

  • Cyclically Adjusted Revenue per Share: NT$141.00
  • GF Value™: NT$1,402.57 vs. price of NT$5,095.00 (263.3% above fair value)
  • GF Score™: 74/100 with 2 warning signs

No single metric tells the full story. See the TPE:2383 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elite Material Co Business Description

Address No. 18, Datong 1st Road, Guanyin District, Taoyuan, TWN, 328
Elite Material Co Ltd is engaged in the manufacturing and selling of printed circuit boards, copper-clad laminates, electronic-industrial specialty chemicals, raw materials, work-in-progress, and finished goods of electronic components. The Group has three reportable segments: the domestic segment produces and sells various types of printed circuit board products, electronic-industrial specialty chemicals, and electronic components; the Foreign segment produces and sells prepreg for printed circuit boards and copper-clad laminates; and the Other segment includes investment and product exchange business. Geographically, it operates in Taiwan, China, and Other countries.
74GF Score

Get the complete analysis for TPE:2383

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

NT$5,095.00
Price
NT$1,402.57
GF Value