Li Cheng Enterprise Co (TPE:4426) Cyclically Adjusted Revenue per Share: NT$10.68 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:4426 Li Cheng Enterprise Co Ltd TPE:4426
55 GF Score
Price NT$8.31
GF Value NT$10.80
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Li Cheng Enterprise Co Cyclically Adjusted Revenue per Share?

Li Cheng Enterprise Co TPE:4426 +0.48% 55 Cyclically Adjusted Revenue per Share is NT$10.68 as of Dec. 2025. GuruFocus rates TPE:4426 with a GF Score™ of 55/100 and a GF Value™ of NT$10.80 (Modestly Undervalued). The stock has 7 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.

Li Cheng Enterprise Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$1.329. 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$10.68 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Li Cheng Enterprise Co's average Cyclically Adjusted Revenue Growth Rate was -7.80% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -3.00% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 0.90% 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 Li Cheng Enterprise Co was 5.20% per year. The lowest was -3.00% per year. And the median was 2.95% per year.

As of today (2026-07-27), Li Cheng Enterprise Co's current stock price is NT$8.31. Li Cheng Enterprise Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$10.68. Li Cheng Enterprise Co's Cyclically Adjusted PS Ratio of today is 0.78.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Li Cheng Enterprise Co was 5.21. The lowest was 0.71. And the median was 1.88.


Li Cheng Enterprise Co  (TPE:4426) 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.

Li Cheng Enterprise Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=8.31/10.68
=0.78

* 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 Li Cheng Enterprise Co was 5.21. The lowest was 0.71. And the median was 1.88.


Be Aware

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


Li Cheng Enterprise Co Cyclically Adjusted Revenue per Share Related Terms


Li Cheng Enterprise Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Li Cheng Enterprise 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.

Li Cheng Enterprise Co Cyclically Adjusted Revenue per Share Chart

Li Cheng Enterprise 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 11.02 11.69 11.76 11.58 10.68

Li Cheng Enterprise 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 11.58 11.48 11.30 11.08 10.68

Li Cheng Enterprise Co Cyclically Adjusted Revenue per Share Competitor Comparison

For the Textile Manufacturing subindustry, Li Cheng Enterprise 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.


Li Cheng Enterprise Co Cyclically Adjusted PS Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Li Cheng Enterprise Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Li Cheng Enterprise Co's Cyclically Adjusted PS Ratio falls into.


TPE:4426
55GF Score
Li Cheng Enterprise Co Ltd TPE:4426
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Li Cheng Enterprise 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, Li Cheng Enterprise 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)
=1.329/324.0540*324.0540
=1.329

Current CPI (Dec. 2025) = 324.0540.

Li Cheng Enterprise Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 4.145 238.132 5.641
201606 3.110 241.018 4.181
201609 3.880 241.428 5.208
201612 3.150 241.432 4.228
201703 2.960 243.801 3.934
201706 2.850 244.955 3.770
201709 2.740 246.819 3.597
201712 2.409 246.524 3.167
201803 3.239 249.554 4.206
201806 2.688 251.989 3.457
201809 3.123 252.439 4.009
201812 2.782 251.233 3.588
201903 3.674 254.202 4.684
201906 3.354 256.143 4.243
201909 3.674 256.759 4.637
201912 2.647 256.974 3.338
202003 2.302 258.115 2.890
202006 1.216 257.797 1.529
202009 1.945 260.280 2.422
202012 1.599 260.474 1.989
202103 1.294 264.877 1.583
202106 0.968 271.696 1.155
202109 0.632 274.310 0.747
202112 0.832 278.802 0.967
202203 1.401 287.504 1.579
202206 1.961 296.311 2.145
202209 2.265 296.808 2.473
202212 2.495 296.797 2.724
202303 2.198 301.836 2.360
202306 1.444 305.109 1.534
202309 2.021 307.789 2.128
202312 1.704 306.746 1.800
202403 1.546 312.332 1.604
202406 1.380 314.175 1.423
202409 1.354 315.301 1.392
202412 1.358 315.605 1.394
202503 1.338 319.799 1.356
202506 1.187 322.561 1.192
202509 1.248 324.800 1.245
202512 1.329 324.054 1.329

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$10.68 mean?
Li Cheng Enterprise Co (TPE:4426) has a Cyclically Adjusted Revenue per Share of NT$10.68 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 Li Cheng Enterprise Co and its competitors.
Is Li Cheng Enterprise Co's Cyclically Adjusted Revenue per Share too high?
Li Cheng Enterprise Co's current Cyclically Adjusted Revenue per Share is NT$10.68. Overall, Li Cheng Enterprise Co has a GF Score™ of 55/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Li Cheng Enterprise Co's Cyclically Adjusted Revenue per Share compare to competitors?
Li Cheng Enterprise Co's Cyclically Adjusted Revenue per Share of NT$10.68 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Cyclically Adjusted Revenue per Share depends on the Manufacturing - Apparel & Accessories 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 Li Cheng Enterprise Co and its competitors. Li Cheng Enterprise Co's current Cyclically Adjusted Revenue per Share is NT$10.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Cheng Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Li Cheng Enterprise Co (TPE:4426) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.80, compared to a current price of NT$8.31 — trading 23.1% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$10.68. Li Cheng Enterprise Co's overall GF Score™ is 55/100 with 7 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 Li Cheng Enterprise Co (TPE:4426), the current Cyclically Adjusted Revenue per Share is NT$10.68 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 Li Cheng Enterprise Co (TPE:4426) Overvalued in 2026?

Based on GuruFocus' analysis, Li Cheng Enterprise Co stock appears to be undervalued. The current stock price of NT$8.31 is trading 23.1% below its estimated GF Value™ of NT$10.80. GuruFocus considers Li Cheng Enterprise Co to be Modestly Undervalued.

Key valuation signals for TPE:4426:

  • Cyclically Adjusted Revenue per Share: NT$10.68
  • GF Value™: NT$10.80 vs. price of NT$8.31 (23.1% below fair value)
  • GF Score™: 55/100 with 7 warning signs

No single metric tells the full story. See the TPE:4426 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Li Cheng Enterprise Co Business Description

Address Dougong 12th Road, No. 5, Yunlin County, Douliu City, TWN, 640153
Li Cheng Enterprise Co Ltd is mainly engaged in the wholesale and retail of fabrics, garments, and accessories, as well as spinning, weaving, dyeing, and finishing activities. The company operates through a single reporting segment, the knitted fabric dyeing and finishing division, which is mainly engaged in the manufacture and sale of three-layer mesh fabrics. Its product lines include finished fabrics, raw yarn, and other products. Geographically, the company derives maximum revenue from Taiwan, followed by Vietnam, Mainland China, and other countries.
55GF Score

Get the complete analysis for TPE:4426

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

NT$8.31
Price
NT$10.80
GF Value