C Sun Manufacturing (TPE:2467) Cyclically Adjusted Revenue per Share: NT$36.56 (As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$556.00
GF Value NT$225.85
Valuation Significantly Overvalued
! 9 Warning Signs
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What is C Sun Manufacturing Cyclically Adjusted Revenue per Share?

C Sun Manufacturing TPE:2467 +0.72% 70 Cyclically Adjusted Revenue per Share is NT$36.56 as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$225.85 (Significantly Overvalued). The stock has 9 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.

C Sun Manufacturing's adjusted revenue per share for the three months ended in Sep. 2025 was NT$10.165. 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$36.56 for the trailing ten years ended in Sep. 2025.

During the past 12 months, C Sun Manufacturing's average Cyclically Adjusted Revenue Growth Rate was 5.90% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 4.80% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 5.40% 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 C Sun Manufacturing was 6.60% per year. The lowest was 4.80% per year. And the median was 6.20% per year.

As of today (2026-07-09), C Sun Manufacturing's current stock price is NT$556.00. C Sun Manufacturing's Cyclically Adjusted Revenue per Share for the quarter that ended in Sep. 2025 was NT$36.56. C Sun Manufacturing's Cyclically Adjusted PS Ratio of today is 15.21.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of C Sun Manufacturing was 16.93. The lowest was 0.82. And the median was 1.59.


C Sun Manufacturing  (TPE:2467) 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.

C Sun Manufacturing's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=556.00/36.56
=15.21

* 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 C Sun Manufacturing was 16.93. The lowest was 0.82. And the median was 1.59.


Be Aware

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


C Sun Manufacturing Cyclically Adjusted Revenue per Share Related Terms


C Sun Manufacturing Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Cyclically Adjusted Revenue per Share Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.63 30.08 32.68 33.44 34.67

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 34.53 34.67 35.48 36.00 36.56

TPE:2467 vs GEV, ETN, PH: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Cyclically Adjusted PS Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Cyclically Adjusted PS Ratio falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 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, C Sun Manufacturing's adjusted Revenue per Share data for the three months ended in Sep. 2025 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Sep. 2025 (Change)*Current CPI (Sep. 2025)
=10.165/324.8000*324.8000
=10.165

Current CPI (Sep. 2025) = 324.8000.

C Sun Manufacturing Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201512 5.252 236.525 7.212
201603 5.490 238.132 7.488
201606 5.986 241.018 8.067
201609 5.893 241.428 7.928
201612 7.004 241.432 9.423
201703 7.038 243.801 9.376
201706 8.050 244.955 10.674
201709 8.234 246.819 10.835
201712 8.354 246.524 11.007
201803 8.212 249.554 10.688
201806 9.004 251.989 11.606
201809 9.368 252.439 12.053
201812 9.484 251.233 12.261
201903 7.094 254.202 9.064
201906 8.206 256.143 10.406
201909 6.186 256.759 7.825
201912 6.827 256.974 8.629
202003 4.877 258.115 6.137
202006 5.789 257.797 7.294
202009 6.827 260.280 8.519
202012 8.565 260.474 10.680
202103 8.997 264.877 11.032
202106 9.644 271.696 11.529
202109 8.421 274.310 9.971
202112 9.530 278.802 11.102
202203 7.929 287.504 8.958
202206 8.417 296.311 9.226
202209 9.774 296.808 10.696
202212 8.104 296.797 8.869
202303 6.163 301.836 6.632
202306 4.636 305.109 4.935
202309 5.783 307.789 6.103
202312 6.705 306.746 7.100
202403 7.230 312.332 7.519
202406 9.014 314.175 9.319
202409 7.025 315.301 7.237
202412 8.893 315.605 9.152
202503 8.706 319.799 8.842
202506 9.982 322.561 10.051
202509 10.165 324.800 10.165

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$36.56 mean?
C Sun Manufacturing (TPE:2467) has a Cyclically Adjusted Revenue per Share of NT$36.56 as of Sep. 2025. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Cyclically Adjusted Revenue per Share too high?
C Sun Manufacturing's current Cyclically Adjusted Revenue per Share is NT$36.56. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Cyclically Adjusted Revenue per Share compare to GEV and ETN?
C Sun Manufacturing's Cyclically Adjusted Revenue per Share of NT$36.56 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted Revenue per Share depends on the Industrial Products 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 C Sun Manufacturing and its competitors. C Sun Manufacturing's current Cyclically Adjusted Revenue per Share is NT$36.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$225.85, compared to a current price of NT$556.00 — trading 146.2% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$36.56. C Sun Manufacturing's overall GF Score™ is 70/100 with 9 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 C Sun Manufacturing (TPE:2467), the current Cyclically Adjusted Revenue per Share is NT$36.56 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$556.00 is trading 146.2% above its estimated GF Value™ of NT$225.85. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Cyclically Adjusted Revenue per Share: NT$36.56
  • GF Value™: NT$225.85 vs. price of NT$556.00 (146.2% above fair value)
  • GF Score™: 70/100 with 9 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$556.00
Price
NT$225.85
GF Value