Mospec Semiconductor (TPE:2434) Cyclically Adjusted Revenue per Share: NT$8.60 (As of Dec. 2025)

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TPE:2434 Mospec Semiconductor Corp TPE:2434
34 GF Score
Price NT$65.80
GF Value NT$22.07
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Mospec Semiconductor Cyclically Adjusted Revenue per Share?

Mospec Semiconductor TPE:2434 -4.36% 34 Cyclically Adjusted Revenue per Share is NT$8.60 as of Dec. 2025. GuruFocus rates TPE:2434 with a GF Score™ of 34/100 and a GF Value™ of NT$22.07 (Significantly Overvalued). 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.

Mospec Semiconductor's adjusted revenue per share for the three months ended in Dec. 2025 was NT$0.298. 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$8.60 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Mospec Semiconductor's average Cyclically Adjusted Revenue Growth Rate was -7.80% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -11.00% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -11.90% 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 Mospec Semiconductor was -11.00% per year. The lowest was -14.80% per year. And the median was -12.70% per year.

As of today (2026-07-28), Mospec Semiconductor's current stock price is NT$65.80. Mospec Semiconductor's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$8.60. Mospec Semiconductor's Cyclically Adjusted PS Ratio of today is 7.65.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Mospec Semiconductor was 9.51. The lowest was 1.13. And the median was 2.69.


Mospec Semiconductor  (TPE:2434) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=65.80/8.60
=7.65

* 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 Mospec Semiconductor was 9.51. The lowest was 1.13. And the median was 2.69.


Be Aware

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


Mospec Semiconductor Cyclically Adjusted Revenue per Share Related Terms


Mospec Semiconductor Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Mospec 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.

Mospec Semiconductor Cyclically Adjusted Revenue per Share Chart

Mospec 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 13.65 12.20 10.39 9.33 8.60

Mospec 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 9.33 9.25 9.09 8.89 8.60

TPE:2434 vs NVDA, AVGO, MU: Cyclically Adjusted Revenue per Share Comparison

For the Semiconductors subindustry, Mospec 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.


Mospec Semiconductor Cyclically Adjusted PS Ratio vs Semiconductors Industry

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

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


TPE:2434
34GF Score
Mospec Semiconductor Corp TPE:2434
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mospec 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, Mospec 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)
=0.298/324.0540*324.0540
=0.298

Current CPI (Dec. 2025) = 324.0540.

Mospec Semiconductor Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 1.924 238.132 2.618
201606 2.012 241.018 2.705
201609 2.194 241.428 2.945
201612 2.424 241.432 3.254
201703 2.724 243.801 3.621
201706 2.740 244.955 3.625
201709 3.898 246.819 5.118
201712 4.536 246.524 5.963
201803 5.120 249.554 6.648
201806 5.091 251.989 6.547
201809 4.142 252.439 5.317
201812 3.570 251.233 4.605
201903 2.350 254.202 2.996
201906 2.740 256.143 3.466
201909 2.298 256.759 2.900
201912 2.317 256.974 2.922
202003 1.862 258.115 2.338
202006 1.945 257.797 2.445
202009 2.028 260.280 2.525
202012 1.286 260.474 1.600
202103 1.185 264.877 1.450
202106 1.058 271.696 1.262
202109 1.008 274.310 1.191
202112 0.629 278.802 0.731
202203 0.583 287.504 0.657
202206 0.731 296.311 0.799
202209 0.627 296.808 0.685
202212 0.551 296.797 0.602
202303 0.290 301.836 0.311
202306 0.368 305.109 0.391
202309 0.560 307.789 0.590
202312 0.496 306.746 0.524
202403 0.265 312.332 0.275
202406 0.402 314.175 0.415
202409 0.332 315.301 0.341
202412 0.349 315.605 0.358
202503 0.277 319.799 0.281
202506 0.335 322.561 0.337
202509 0.325 324.800 0.324
202512 0.298 324.054 0.298

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$8.60 mean?
Mospec Semiconductor (TPE:2434) has a Cyclically Adjusted Revenue per Share of NT$8.60 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 Mospec Semiconductor and its competitors.
Is Mospec Semiconductor's Cyclically Adjusted Revenue per Share too high?
Mospec Semiconductor's current Cyclically Adjusted Revenue per Share is NT$8.60. Overall, Mospec Semiconductor has a GF Score™ of 34/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Cyclically Adjusted Revenue per Share compare to NVDA and AVGO?
Mospec Semiconductor's Cyclically Adjusted Revenue per Share of NT$8.60 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 Mospec Semiconductor and its competitors. Mospec Semiconductor's current Cyclically Adjusted Revenue per Share is NT$8.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.07, compared to a current price of NT$65.80 — trading 198.1% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$8.60. Mospec Semiconductor's overall GF Score™ is 34/100 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 Mospec Semiconductor (TPE:2434), the current Cyclically Adjusted Revenue per Share is NT$8.60 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$65.80 is trading 198.1% above its estimated GF Value™ of NT$22.07. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Cyclically Adjusted Revenue per Share: NT$8.60
  • GF Value™: NT$22.07 vs. price of NT$65.80 (198.1% above fair value)
  • GF Score™: 34/100 with 6 warning signs

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
34GF Score

Get the complete analysis for TPE:2434

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

NT$65.80
Price
NT$22.07
GF Value