Taiwan Tea (TPE:2913) Cyclically Adjusted Revenue per Share: NT$0.91 (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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TPE:2913 Taiwan Tea Corp TPE:2913
59 GF Score
Price NT$11.40
GF Value NT$26.30
Valuation Possible Value Trap
! 2 Warning Signs
View Full Analysis

What is Taiwan Tea Cyclically Adjusted Revenue per Share?

Taiwan Tea TPE:2913 +1.79% 59 Cyclically Adjusted Revenue per Share is NT$0.91 as of Dec. 2025. GuruFocus rates TPE:2913 with a GF Score™ of 59/100 and a GF Value™ of NT$26.30 (Possible Value Trap). 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.

Taiwan Tea's adjusted revenue per share for the three months ended in Dec. 2025 was NT$0.136. 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$0.91 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Taiwan Tea's average Cyclically Adjusted Revenue Growth Rate was -8.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -15.00% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -14.20% 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 Taiwan Tea was -8.60% per year. The lowest was -16.70% per year. And the median was -12.30% per year.

As of today (2026-07-16), Taiwan Tea's current stock price is NT$11.40. Taiwan Tea's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$0.91. Taiwan Tea's Cyclically Adjusted PS Ratio of today is 12.53.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Taiwan Tea was 21.87. The lowest was 5.50. And the median was 12.36.


Taiwan Tea  (TPE:2913) 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.

Taiwan Tea's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=11.40/0.91
=12.53

* 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 Taiwan Tea was 21.87. The lowest was 5.50. And the median was 12.36.


Be Aware

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


Taiwan Tea Cyclically Adjusted Revenue per Share Related Terms


Taiwan Tea Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Taiwan Tea'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.

Taiwan Tea Cyclically Adjusted Revenue per Share Chart

Taiwan Tea 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 1.71 1.48 1.25 0.99 0.91

Taiwan Tea 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 0.99 0.97 0.94 0.93 0.91

TPE:2913 vs ADM, BG, TSN: Cyclically Adjusted Revenue per Share Comparison

For the Farm Products subindustry, Taiwan Tea'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.


Taiwan Tea Cyclically Adjusted PS Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Taiwan Tea's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:2913
59GF Score
Taiwan Tea Corp TPE:2913
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Tea 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, Taiwan Tea'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)
=0.136/324.0540*324.0540
=0.136

Current CPI (Dec. 2025) = 324.0540.

Taiwan Tea Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 0.227 238.132 0.309
201606 0.292 241.018 0.393
201609 0.154 241.428 0.207
201612 0.126 241.432 0.169
201703 2.576 243.801 3.424
201706 0.147 244.955 0.194
201709 0.107 246.819 0.140
201712 0.080 246.524 0.105
201803 0.089 249.554 0.116
201806 0.078 251.989 0.100
201809 0.082 252.439 0.105
201812 0.084 251.233 0.108
201903 0.098 254.202 0.125
201906 0.091 256.143 0.115
201909 0.091 256.759 0.115
201912 0.096 256.974 0.121
202003 0.085 258.115 0.107
202006 0.089 257.797 0.112
202009 0.118 260.280 0.147
202012 0.108 260.474 0.134
202103 0.116 264.877 0.142
202106 0.091 271.696 0.109
202109 0.143 274.310 0.169
202112 0.125 278.802 0.145
202203 0.122 287.504 0.138
202206 0.095 296.311 0.104
202209 0.141 296.808 0.154
202212 0.117 296.797 0.128
202303 0.124 301.836 0.133
202306 0.118 305.109 0.125
202309 0.129 307.789 0.136
202312 0.114 306.746 0.120
202403 0.118 312.332 0.122
202406 0.114 314.175 0.118
202409 0.150 315.301 0.154
202412 0.157 315.605 0.161
202503 0.167 319.799 0.169
202506 0.151 322.561 0.152
202509 0.135 324.800 0.135
202512 0.136 324.054 0.136

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$0.91 mean?
Taiwan Tea (TPE:2913) has a Cyclically Adjusted Revenue per Share of NT$0.91 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 Taiwan Tea and its competitors.
Is Taiwan Tea's Cyclically Adjusted Revenue per Share too high?
Taiwan Tea's current Cyclically Adjusted Revenue per Share is NT$0.91. Overall, Taiwan Tea has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Tea's Cyclically Adjusted Revenue per Share compare to ADM and BG?
Taiwan Tea's Cyclically Adjusted Revenue per Share of NT$0.91 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Revenue per Share depends on the Consumer Packaged Goods 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 Taiwan Tea and its competitors. Taiwan Tea's current Cyclically Adjusted Revenue per Share is NT$0.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Tea stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Tea (TPE:2913) is currently considered Possible Value Trap. The stock's GF Value™ is NT$26.30, compared to a current price of NT$11.40 — trading 56.7% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$0.91. Taiwan Tea's overall GF Score™ is 59/100 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 Taiwan Tea (TPE:2913), the current Cyclically Adjusted Revenue per Share is NT$0.91 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 Taiwan Tea (TPE:2913) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Tea stock appears to be undervalued. The current stock price of NT$11.40 is trading 56.7% below its estimated GF Value™ of NT$26.30. GuruFocus considers Taiwan Tea to be Possible Value Trap.

Key valuation signals for TPE:2913:

  • Cyclically Adjusted Revenue per Share: NT$0.91
  • GF Value™: NT$26.30 vs. price of NT$11.40 (56.7% below fair value)
  • GF Score™: 59/100 with 2 warning signs

No single metric tells the full story. See the TPE:2913 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Tea Business Description

Address No. 3, Zhonghua Road, Hukou Township, Hsinchu, TWN, 303035
Taiwan Tea Corp is responsible for agriculture, fishery, forestry and animal husbandry. The Company's main business activities include manufacturing and sales of tea and related products. The two reportable segments are Retail and trading segment generate maximum revenue from Taiwan: manufacture and sale of tea and other agricultural products, trading of imported goods including food, alcoholic beverages and other products, and operation of recreational tourism; and Asset segment: management of land assets, including land inspections, land and building leases, contract renewals, and related land sale procedures.
59GF Score

Get the complete analysis for TPE:2913

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

NT$11.40
Price
NT$26.30
GF Value