Liwanli Innovation Co (TPE:3054) Cyclically Adjusted Revenue per Share: NT$2.30 (As of Dec. 2025)

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TPE:3054 Liwanli Innovation Co Ltd TPE:3054
64 GF Score
Price NT$53.00
GF Value NT$40.22
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Liwanli Innovation Co Cyclically Adjusted Revenue per Share?

Liwanli Innovation Co TPE:3054 -2.21% 64 Cyclically Adjusted Revenue per Share is NT$2.30 as of Dec. 2025. GuruFocus rates TPE:3054 with a GF Score™ of 64/100 and a GF Value™ of NT$40.22 (Significantly Overvalued). 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.

Liwanli Innovation Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$0.283. 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$2.30 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Liwanli Innovation Co's average Cyclically Adjusted Revenue Growth Rate was -34.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -39.90% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -36.00% 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 Liwanli Innovation Co was -20.10% per year. The lowest was -39.90% per year. And the median was -34.45% per year.

As of today (2026-07-27), Liwanli Innovation Co's current stock price is NT$53.00. Liwanli Innovation Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$2.30. Liwanli Innovation Co's Cyclically Adjusted PS Ratio of today is 23.04.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Liwanli Innovation Co was 36.43. The lowest was 1.05. And the median was 1.79.


Liwanli Innovation Co  (TPE:3054) 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.

Liwanli Innovation Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=53.00/2.30
=23.04

* 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 Liwanli Innovation Co was 36.43. The lowest was 1.05. And the median was 1.79.


Be Aware

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


Liwanli Innovation Co Cyclically Adjusted Revenue per Share Related Terms


Liwanli Innovation Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Liwanli Innovation 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.

Liwanli Innovation Co Cyclically Adjusted Revenue per Share Chart

Liwanli Innovation 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 15.80 10.61 6.79 3.50 2.30

Liwanli Innovation 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 3.50 2.97 2.66 2.47 2.30

TPE:3054 vs ZTS: Cyclically Adjusted Revenue per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Liwanli Innovation 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.


Liwanli Innovation Co Cyclically Adjusted PS Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Liwanli Innovation Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:3054
64GF Score
Liwanli Innovation Co Ltd TPE:3054
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Liwanli Innovation 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, Liwanli Innovation 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)
=0.283/324.0540*324.0540
=0.283

Current CPI (Dec. 2025) = 324.0540.

Liwanli Innovation Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 0.434 238.132 0.591
201606 0.323 241.018 0.434
201609 1.060 241.428 1.423
201612 1.844 241.432 2.475
201703 1.181 243.801 1.570
201706 0.757 244.955 1.001
201709 1.124 246.819 1.476
201712 0.663 246.524 0.872
201803 0.443 249.554 0.575
201806 0.579 251.989 0.745
201809 0.404 252.439 0.519
201812 0.580 251.233 0.748
201903 0.289 254.202 0.368
201906 0.219 256.143 0.277
201909 0.524 256.759 0.661
201912 0.551 256.974 0.695
202003 1.228 258.115 1.542
202006 1.213 257.797 1.525
202009 0.595 260.280 0.741
202012 0.275 260.474 0.342
202103 0.162 264.877 0.198
202106 0.190 271.696 0.227
202109 0.095 274.310 0.112
202112 0.129 278.802 0.150
202203 0.102 287.504 0.115
202206 0.095 296.311 0.104
202209 0.101 296.808 0.110
202212 0.126 296.797 0.138
202303 0.093 301.836 0.100
202306 0.125 305.109 0.133
202309 0.087 307.789 0.092
202312 0.175 306.746 0.185
202403 0.435 312.332 0.451
202406 0.281 314.175 0.290
202409 0.295 315.301 0.303
202412 0.214 315.605 0.220
202503 0.227 319.799 0.230
202506 0.373 322.561 0.375
202509 0.640 324.800 0.639
202512 0.283 324.054 0.283

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$2.30 mean?
Liwanli Innovation Co (TPE:3054) has a Cyclically Adjusted Revenue per Share of NT$2.30 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 Liwanli Innovation Co and its competitors.
Is Liwanli Innovation Co's Cyclically Adjusted Revenue per Share too high?
Liwanli Innovation Co's current Cyclically Adjusted Revenue per Share is NT$2.30. Overall, Liwanli Innovation Co has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liwanli Innovation Co's Cyclically Adjusted Revenue per Share compare to ZTS?
Liwanli Innovation Co's Cyclically Adjusted Revenue per Share of NT$2.30 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Cyclically Adjusted Revenue per Share depends on the Drug Manufacturers 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 Liwanli Innovation Co and its competitors. Liwanli Innovation Co's current Cyclically Adjusted Revenue per Share is NT$2.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liwanli Innovation Co stock overvalued right now?
Based on GuruFocus' analysis, Liwanli Innovation Co (TPE:3054) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$40.22, compared to a current price of NT$53.00 — trading 31.8% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$2.30. Liwanli Innovation Co's overall GF Score™ is 64/100 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 Liwanli Innovation Co (TPE:3054), the current Cyclically Adjusted Revenue per Share is NT$2.30 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 Liwanli Innovation Co (TPE:3054) Overvalued in 2026?

Based on GuruFocus' analysis, Liwanli Innovation Co stock appears to be overvalued. The current stock price of NT$53.00 is trading 31.8% above its estimated GF Value™ of NT$40.22. GuruFocus considers Liwanli Innovation Co to be Significantly Overvalued.

Key valuation signals for TPE:3054:

  • Cyclically Adjusted Revenue per Share: NT$2.30
  • GF Value™: NT$40.22 vs. price of NT$53.00 (31.8% above fair value)
  • GF Score™: 64/100 with 2 warning signs

No single metric tells the full story. See the TPE:3054 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Liwanli Innovation Co Business Description

Address No. 537, Tanmei Street, 9th Floor, Neihu District, Taipei City, TWN, 235
Liwanli Innovation Co Ltd is engaged in the manufacture, wholesale, and retail of electronic materials and the sales of biotech products like drug nutrient products. The reportable segments of the company are distinguished by products; the electronic department is mainly engaged in the sale and after-sales service of computer peripherals, memory and other related products; and the biotechnology department is mainly engaged in the sales of biotechnology products. Maximum revenue is generated from its Electronics department. Geographically, it generates a majority of its revenue from Taiwan, followed by other regions.
64GF Score

Get the complete analysis for TPE:3054

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

NT$53.00
Price
NT$40.22
GF Value