Sakura Development Co (TPE:2539) Cyclically Adjusted Revenue per Share: NT$6.40 (As of Dec. 2025)

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TPE:2539 Sakura Development Co Ltd TPE:2539
85 GF Score
Price NT$41.15
GF Value NT$86.44
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sakura Development Co Cyclically Adjusted Revenue per Share?

Sakura Development Co TPE:2539 -0.60% 85 Cyclically Adjusted Revenue per Share is NT$6.40 as of Dec. 2025. GuruFocus rates TPE:2539 with a GF Score™ of 85/100 and a GF Value™ of NT$86.44 (Significantly Undervalued). 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.

Sakura Development Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$3.426. 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$6.40 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Sakura Development Co's average Cyclically Adjusted Revenue Growth Rate was 16.40% 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 Sakura Development Co was 12.30% per year. The lowest was 10.90% per year. And the median was 11.60% per year.

As of today (2026-07-29), Sakura Development Co's current stock price is NT$41.15. Sakura Development Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$6.40. Sakura Development Co's Cyclically Adjusted PS Ratio of today is 6.43.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Sakura Development Co was 11.96. The lowest was 3.57. And the median was 4.66.


Sakura Development Co  (TPE:2539) 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.

Sakura Development Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=41.15/6.40
=6.43

* 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 Sakura Development Co was 11.96. The lowest was 3.57. And the median was 4.66.


Be Aware

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


Sakura Development Co Cyclically Adjusted Revenue per Share Related Terms


Sakura Development Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Sakura Development 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.

Sakura Development Co Cyclically Adjusted Revenue per Share Chart

Sakura Development 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 4.03 0.00 5.07 5.50 6.40

Sakura Development 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 5.50 6.03 5.96 6.25 6.40

Sakura Development Co Cyclically Adjusted Revenue per Share Competitor Comparison

For the Real Estate - Development subindustry, Sakura Development 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.


Sakura Development Co Cyclically Adjusted PS Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Sakura Development Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:2539
85GF Score
Sakura Development Co Ltd TPE:2539
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sakura Development 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, Sakura Development 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)
=3.426/324.0540*324.0540
=3.426

Current CPI (Dec. 2025) = 324.0540.

Sakura Development Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 0.457 238.132 0.622
201606 0.054 241.018 0.073
201609 0.026 241.428 0.035
201612 2.695 241.432 3.617
201703 0.791 243.801 1.051
201706 0.325 244.955 0.430
201709 1.246 246.819 1.636
201712 1.694 246.524 2.227
201803 0.356 249.554 0.462
201806 0.638 251.989 0.820
201809 0.508 252.439 0.652
201812 1.815 251.233 2.341
201903 0.150 254.202 0.191
201906 1.230 256.143 1.556
201909 1.028 256.759 1.297
201912 3.799 256.974 4.791
202003 0.592 258.115 0.743
202006 0.610 257.797 0.767
202009 0.596 260.280 0.742
202012 2.064 260.474 2.568
202103 0.144 264.877 0.176
202106 0.001 271.696 0.001
202109 1.662 274.310 1.963
202112 1.799 278.802 2.091
202203 0.002 287.504 0.002
202206 2.656 296.311 2.905
202209 2.583 296.808 2.820
202212 0.000 296.797 0.000
202303 1.537 301.836 1.650
202306 0.330 305.109 0.350
202309 1.941 307.789 2.044
202312 2.110 306.746 2.229
202403 1.087 312.332 1.128
202406 0.414 314.175 0.427
202409 0.007 315.301 0.007
202412 6.058 315.605 6.220
202503 4.612 319.799 4.673
202506 1.218 322.561 1.224
202509 2.477 324.800 2.471
202512 3.426 324.054 3.426

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$6.40 mean?
Sakura Development Co (TPE:2539) has a Cyclically Adjusted Revenue per Share of NT$6.40 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 Sakura Development Co and its competitors.
Is Sakura Development Co's Cyclically Adjusted Revenue per Share too high?
Sakura Development Co's current Cyclically Adjusted Revenue per Share is NT$6.40. Overall, Sakura Development Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sakura Development Co's Cyclically Adjusted Revenue per Share compare to competitors?
Sakura Development Co's Cyclically Adjusted Revenue per Share of NT$6.40 can be compared against companies in the Real Estate 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 Real Estate company?
A good Cyclically Adjusted Revenue per Share depends on the Real Estate 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 Sakura Development Co and its competitors. Sakura Development Co's current Cyclically Adjusted Revenue per Share is NT$6.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakura Development Co stock overvalued right now?
Based on GuruFocus' analysis, Sakura Development Co (TPE:2539) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$86.44, compared to a current price of NT$41.15 — trading 52.4% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$6.40. Sakura Development Co's overall GF Score™ is 85/100 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 Sakura Development Co (TPE:2539), the current Cyclically Adjusted Revenue per Share is NT$6.40 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 Sakura Development Co (TPE:2539) Overvalued in 2026?

Based on GuruFocus' analysis, Sakura Development Co stock appears to be undervalued. The current stock price of NT$41.15 is trading 52.4% below its estimated GF Value™ of NT$86.44. GuruFocus considers Sakura Development Co to be Significantly Undervalued.

Key valuation signals for TPE:2539:

  • Cyclically Adjusted Revenue per Share: NT$6.40
  • GF Value™: NT$86.44 vs. price of NT$41.15 (52.4% below fair value)
  • GF Score™: 85/100 with 2 warning signs

No single metric tells the full story. See the TPE:2539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakura Development Co Business Description

Address Taiwan Boulevard, 4th Floor, No. 239, Section 2, West District, Taichung, TWN, 403
Sakura Development Co Ltd engages in the business of construction of public housing, selling and leasing of residential and commercial buildings, gardening and consulting of real estate investment. Its is into two reportable operating segments: Development Segment: Engaging construction contractors to build commercial buildings and residential properties for rental and sale purposes. Construction Segment: Engaging in the contracting of civil and architectural construction projects. Majority revenue is generated from Development Segment.
85GF Score

Get the complete analysis for TPE:2539

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

NT$41.15
Price
NT$86.44
GF Value