Goldsun Building Materials Co (TPE:2504) Cyclically Adjusted Revenue per Share: NT$20.14 (As of Dec. 2025)

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TPE:2504 Goldsun Building Materials Co Ltd TPE:2504
78 GF Score
Price NT$31.70
GF Value NT$37.39
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Goldsun Building Materials Co Cyclically Adjusted Revenue per Share?

Goldsun Building Materials Co TPE:2504 +0.96% 78 Cyclically Adjusted Revenue per Share is NT$20.14 as of Dec. 2025. GuruFocus rates TPE:2504 with a GF Score™ of 78/100 and a GF Value™ of NT$37.39 (Modestly Undervalued). The stock has 4 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.

Goldsun Building Materials Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$4.850. 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$20.14 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Goldsun Building Materials Co's average Cyclically Adjusted Revenue Growth Rate was -3.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -3.80% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -1.40% 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 Goldsun Building Materials Co was 1.40% per year. The lowest was -3.80% per year. And the median was 0.30% per year.

As of today (2026-07-27), Goldsun Building Materials Co's current stock price is NT$31.70. Goldsun Building Materials Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$20.14. Goldsun Building Materials Co's Cyclically Adjusted PS Ratio of today is 1.57.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Goldsun Building Materials Co was 2.67. The lowest was 0.42. And the median was 1.21.


Goldsun Building Materials Co  (TPE:2504) 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.

Goldsun Building Materials Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=31.70/20.14
=1.57

* 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 Goldsun Building Materials Co was 2.67. The lowest was 0.42. And the median was 1.21.


Be Aware

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


Goldsun Building Materials Co Cyclically Adjusted Revenue per Share Related Terms


Goldsun Building Materials Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Goldsun Building Materials 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.

Goldsun Building Materials Co Cyclically Adjusted Revenue per Share Chart

Goldsun Building Materials 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 22.19 22.61 21.97 20.79 20.14

Goldsun Building Materials Co 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 20.79 20.75 20.62 20.52 20.14

TPE:2504 vs CRH, VMC, MLM: Cyclically Adjusted Revenue per Share Comparison

For the Building Materials subindustry, Goldsun Building Materials 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.


Goldsun Building Materials Co Cyclically Adjusted PS Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Goldsun Building Materials Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Goldsun Building Materials Co's Cyclically Adjusted PS Ratio falls into.


TPE:2504
78GF Score
Goldsun Building Materials Co Ltd TPE:2504
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Goldsun Building Materials 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, Goldsun Building Materials Co'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)
=4.85/324.0540*324.0540
=4.850

Current CPI (Dec. 2025) = 324.0540.

Goldsun Building Materials Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 5.618 238.132 7.645
201606 5.860 241.018 7.879
201609 5.290 241.428 7.100
201612 4.409 241.432 5.918
201703 3.004 243.801 3.993
201706 3.490 244.955 4.617
201709 3.106 246.819 4.078
201712 3.927 246.524 5.162
201803 3.471 249.554 4.507
201806 3.684 251.989 4.738
201809 3.816 252.439 4.899
201812 4.540 251.233 5.856
201903 3.640 254.202 4.640
201906 3.928 256.143 4.969
201909 3.973 256.759 5.014
201912 2.609 256.974 3.290
202003 2.842 258.115 3.568
202006 3.284 257.797 4.128
202009 3.723 260.280 4.635
202012 4.801 260.474 5.973
202103 4.315 264.877 5.279
202106 4.632 271.696 5.525
202109 4.501 274.310 5.317
202112 5.023 278.802 5.838
202203 4.106 287.504 4.628
202206 4.485 296.311 4.905
202209 4.596 296.808 5.018
202212 4.855 296.797 5.301
202303 4.257 301.836 4.570
202306 4.396 305.109 4.669
202309 4.334 307.789 4.563
202312 4.790 306.746 5.060
202403 4.361 312.332 4.525
202406 4.671 314.175 4.818
202409 4.555 315.301 4.681
202412 4.816 315.605 4.945
202503 4.536 319.799 4.596
202506 4.994 322.561 5.017
202509 4.719 324.800 4.708
202512 4.850 324.054 4.850

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$20.14 mean?
Goldsun Building Materials Co (TPE:2504) has a Cyclically Adjusted Revenue per Share of NT$20.14 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 Goldsun Building Materials Co and its competitors.
Is Goldsun Building Materials Co's Cyclically Adjusted Revenue per Share too high?
Goldsun Building Materials Co's current Cyclically Adjusted Revenue per Share is NT$20.14. Overall, Goldsun Building Materials Co has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Goldsun Building Materials Co's Cyclically Adjusted Revenue per Share compare to CRH and VMC?
Goldsun Building Materials Co's Cyclically Adjusted Revenue per Share of NT$20.14 can be compared against companies in the Building Materials 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 Building Materials company?
A good Cyclically Adjusted Revenue per Share depends on the Building Materials 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 Goldsun Building Materials Co and its competitors. Goldsun Building Materials Co's current Cyclically Adjusted Revenue per Share is NT$20.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Goldsun Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Goldsun Building Materials Co (TPE:2504) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$37.39, compared to a current price of NT$31.70 — trading 15.2% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$20.14. Goldsun Building Materials Co's overall GF Score™ is 78/100 with 4 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 Goldsun Building Materials Co (TPE:2504), the current Cyclically Adjusted Revenue per Share is NT$20.14 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 Goldsun Building Materials Co (TPE:2504) Overvalued in 2026?

Based on GuruFocus' analysis, Goldsun Building Materials Co stock appears to be undervalued. The current stock price of NT$31.70 is trading 15.2% below its estimated GF Value™ of NT$37.39. GuruFocus considers Goldsun Building Materials Co to be Modestly Undervalued.

Key valuation signals for TPE:2504:

  • Cyclically Adjusted Revenue per Share: NT$20.14
  • GF Value™: NT$37.39 vs. price of NT$31.70 (15.2% below fair value)
  • GF Score™: 78/100 with 4 warning signs

No single metric tells the full story. See the TPE:2504 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Goldsun Building Materials Co Business Description

Address No. 8, Xinhu 1st Road, 7th Floor, Neihu District, Taipei, TWN, 11494
Goldsun Building Materials Co Ltd is a Taiwan-based company that produces and distributes ready-mixed concretes and cement and and building rental. The company has reporting segments namely Pre-mixed concrete Segment in Taiwan, Pre-mixed concrete Segment in Mainland China and Others. The company generates a majority of its sales from the Taiwan market.
78GF Score

Get the complete analysis for TPE:2504

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

NT$31.70
Price
NT$37.39
GF Value