Spirox (TPE:3055) Cyclically Adjusted Revenue per Share: NT$25.55 (As of Dec. 2025)

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TPE:3055 Spirox Corp TPE:3055
55 GF Score
Price NT$135.50
GF Value NT$28.56
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Spirox Cyclically Adjusted Revenue per Share?

Spirox TPE:3055 -9.97% 55 Cyclically Adjusted Revenue per Share is NT$25.55 as of Dec. 2025. GuruFocus rates TPE:3055 with a GF Score™ of 55/100 and a GF Value™ of NT$28.56 (Significantly Overvalued). The stock has 8 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.

Spirox's adjusted revenue per share for the three months ended in Dec. 2025 was NT$0.780. 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$25.55 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Spirox's average Cyclically Adjusted Revenue Growth Rate was -8.40% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -7.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -4.10% 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 Spirox was -0.40% per year. The lowest was -7.30% per year. And the median was -3.20% per year.

As of today (2026-07-24), Spirox's current stock price is NT$135.50. Spirox's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$25.55. Spirox's Cyclically Adjusted PS Ratio of today is 5.30.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Spirox was 6.38. The lowest was 0.75. And the median was 1.08.


Spirox  (TPE:3055) 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.

Spirox's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=135.50/25.55
=5.30

* 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 Spirox was 6.38. The lowest was 0.75. And the median was 1.08.


Be Aware

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


Spirox Cyclically Adjusted Revenue per Share Related Terms


Spirox Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Spirox'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.

Spirox Cyclically Adjusted Revenue per Share Chart

Spirox 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 32.27 32.05 30.82 27.88 25.55

Spirox 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 27.88 27.47 26.73 26.41 25.55

TPE:3055 vs AMAT, LRCX, KLAC: Cyclically Adjusted Revenue per Share Comparison

For the Semiconductor Equipment & Materials subindustry, Spirox'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.


Spirox Cyclically Adjusted PS Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Spirox's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:3055
55GF Score
Spirox Corp TPE:3055
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Spirox 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, Spirox'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)
=0.78/324.0540*324.0540
=0.780

Current CPI (Dec. 2025) = 324.0540.

Spirox Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 6.669 238.132 9.075
201606 7.857 241.018 10.564
201609 7.088 241.428 9.514
201612 7.803 241.432 10.473
201703 6.194 243.801 8.233
201706 7.930 244.955 10.491
201709 5.098 246.819 6.693
201712 7.618 246.524 10.014
201803 6.684 249.554 8.679
201806 7.861 251.989 10.109
201809 7.396 252.439 9.494
201812 8.443 251.233 10.890
201903 7.105 254.202 9.057
201906 4.623 256.143 5.849
201909 5.102 256.759 6.439
201912 13.818 256.974 17.425
202003 6.323 258.115 7.938
202006 6.381 257.797 8.021
202009 5.282 260.280 6.576
202012 4.913 260.474 6.112
202103 5.641 264.877 6.901
202106 6.849 271.696 8.169
202109 6.454 274.310 7.624
202112 8.312 278.802 9.661
202203 3.991 287.504 4.498
202206 4.375 296.311 4.785
202209 5.237 296.808 5.718
202212 3.445 296.797 3.761
202303 3.200 301.836 3.436
202306 3.165 305.109 3.362
202309 2.722 307.789 2.866
202312 2.694 306.746 2.846
202403 1.901 312.332 1.972
202406 1.483 314.175 1.530
202409 1.985 315.301 2.040
202412 0.562 315.605 0.577
202503 0.586 319.799 0.594
202506 1.853 322.561 1.862
202509 0.843 324.800 0.841
202512 0.780 324.054 0.780

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$25.55 mean?
Spirox (TPE:3055) has a Cyclically Adjusted Revenue per Share of NT$25.55 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 Spirox and its competitors.
Is Spirox's Cyclically Adjusted Revenue per Share too high?
Spirox's current Cyclically Adjusted Revenue per Share is NT$25.55. Overall, Spirox has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Spirox's Cyclically Adjusted Revenue per Share compare to AMAT and LRCX?
Spirox's Cyclically Adjusted Revenue per Share of NT$25.55 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Cyclically Adjusted Revenue per Share depends on the Semiconductors 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 Spirox and its competitors. Spirox's current Cyclically Adjusted Revenue per Share is NT$25.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spirox stock overvalued right now?
Based on GuruFocus' analysis, Spirox (TPE:3055) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$28.56, compared to a current price of NT$135.50 — trading 374.4% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$25.55. Spirox's overall GF Score™ is 55/100 with 8 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 Spirox (TPE:3055), the current Cyclically Adjusted Revenue per Share is NT$25.55 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 Spirox (TPE:3055) Overvalued in 2026?

Based on GuruFocus' analysis, Spirox stock appears to be overvalued. The current stock price of NT$135.50 is trading 374.4% above its estimated GF Value™ of NT$28.56. GuruFocus considers Spirox to be Significantly Overvalued.

Key valuation signals for TPE:3055:

  • Cyclically Adjusted Revenue per Share: NT$25.55
  • GF Value™: NT$28.56 vs. price of NT$135.50 (374.4% above fair value)
  • GF Score™: 55/100 with 8 warning signs

No single metric tells the full story. See the TPE:3055 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Spirox Business Description

Address No. 95, Shuiyuan Street, Hsinchu City, TWN, 30069
Spirox Corp is engaged in providing integrated solutions and services for the high-tech industry. The products offered by the company include test machines, classifiers, test stand and test interfaces, and failure analysis systems.
55GF Score

Get the complete analysis for TPE:3055

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

NT$135.50
Price
NT$28.56
GF Value