Regal Holding Co (TPE:4807) Cyclically Adjusted Revenue per Share: NT$59.42 (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:4807 Regal Holding Co Ltd TPE:4807
76 GF Score
Price NT$38.20
GF Value NT$32.62
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Regal Holding Co Cyclically Adjusted Revenue per Share?

Regal Holding Co TPE:4807 -4.38% 76 Cyclically Adjusted Revenue per Share is NT$59.42 as of Dec. 2025. GuruFocus rates TPE:4807 with a GF Score™ of 76/100 and a GF Value™ of NT$32.62 (Modestly Overvalued). The stock has 6 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.

Regal Holding Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$13.049. 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$59.42 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Regal Holding Co's average Cyclically Adjusted Revenue Growth Rate was -2.80% 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.

As of today (2026-07-24), Regal Holding Co's current stock price is NT$38.20. Regal Holding Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$59.42. Regal Holding Co's Cyclically Adjusted PS Ratio of today is 0.64.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Regal Holding Co was 0.74. The lowest was 0.23. And the median was 0.29.


Regal Holding Co  (TPE:4807) 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.

Regal Holding Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=38.20/59.42
=0.64

* 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 Regal Holding Co was 0.74. The lowest was 0.23. And the median was 0.29.


Be Aware

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


Regal Holding Co Cyclically Adjusted Revenue per Share Related Terms


Regal Holding Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Regal Holding 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.

Regal Holding Co Cyclically Adjusted Revenue per Share Chart

Regal Holding 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 0.00 0.00 0.00 61.11 59.42

Regal Holding 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 61.11 61.68 61.80 60.79 59.42

TPE:4807 vs TPR, SIG, CPRI: Cyclically Adjusted Revenue per Share Comparison

For the Luxury Goods subindustry, Regal Holding 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.


Regal Holding Co Cyclically Adjusted PS Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Regal Holding Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TPE:4807
76GF Score
Regal Holding Co Ltd TPE:4807
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Regal Holding 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, Regal Holding 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)
=13.049/324.0540*324.0540
=13.049

Current CPI (Dec. 2025) = 324.0540.

Regal Holding Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 20.200 238.132 27.488
201606 17.783 241.018 23.910
201609 11.689 241.428 15.689
201612 14.053 241.432 18.862
201703 14.019 243.801 18.634
201706 14.082 244.955 18.629
201709 15.314 246.819 20.106
201712 13.751 246.524 18.076
201803 18.326 249.554 23.797
201806 17.360 251.989 22.325
201809 22.493 252.439 28.874
201812 15.434 251.233 19.908
201903 10.381 254.202 13.234
201906 6.206 256.143 7.851
201909 11.645 256.759 14.697
201912 17.286 256.974 21.798
202003 12.729 258.115 15.981
202006 7.151 257.797 8.989
202009 12.477 260.280 15.534
202012 11.397 260.474 14.179
202103 8.176 264.877 10.003
202106 11.096 271.696 13.234
202109 12.765 274.310 15.080
202112 11.874 278.802 13.801
202203 9.186 287.504 10.354
202206 9.592 296.311 10.490
202209 11.532 296.808 12.591
202212 9.275 296.797 10.127
202303 5.874 301.836 6.306
202306 6.268 305.109 6.657
202309 8.163 307.789 8.594
202312 8.505 306.746 8.985
202403 7.279 312.332 7.552
202406 8.814 314.175 9.091
202409 14.264 315.301 14.660
202412 14.107 315.605 14.485
202503 13.153 319.799 13.328
202506 11.467 322.561 11.520
202509 15.729 324.800 15.693
202512 13.049 324.054 13.049

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$59.42 mean?
Regal Holding Co (TPE:4807) has a Cyclically Adjusted Revenue per Share of NT$59.42 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 Regal Holding Co and its competitors.
Is Regal Holding Co's Cyclically Adjusted Revenue per Share too high?
Regal Holding Co's current Cyclically Adjusted Revenue per Share is NT$59.42. Overall, Regal Holding Co has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Regal Holding Co's Cyclically Adjusted Revenue per Share compare to TPR and SIG?
Regal Holding Co's Cyclically Adjusted Revenue per Share of NT$59.42 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted Revenue per Share depends on the Retail - Cyclical 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 Regal Holding Co and its competitors. Regal Holding Co's current Cyclically Adjusted Revenue per Share is NT$59.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Regal Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Regal Holding Co (TPE:4807) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$32.62, compared to a current price of NT$38.20 — trading 17.1% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$59.42. Regal Holding Co's overall GF Score™ is 76/100 with 6 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 Regal Holding Co (TPE:4807), the current Cyclically Adjusted Revenue per Share is NT$59.42 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 Regal Holding Co (TPE:4807) Overvalued in 2026?

Based on GuruFocus' analysis, Regal Holding Co stock appears to be overvalued. The current stock price of NT$38.20 is trading 17.1% above its estimated GF Value™ of NT$32.62. GuruFocus considers Regal Holding Co to be Modestly Overvalued.

Key valuation signals for TPE:4807:

  • Cyclically Adjusted Revenue per Share: NT$59.42
  • GF Value™: NT$32.62 vs. price of NT$38.20 (17.1% above fair value)
  • GF Score™: 76/100 with 6 warning signs

No single metric tells the full story. See the TPE:4807 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Regal Holding Co Business Description

Address 802 West Bay Road, P.O. Box 32052, The Grand Pavilion Commercial Centre, Oleander Way, Grand Cayman, CYM, KY1-1208
Regal Holding Co Ltd operates in the jewelry and accessories industry. It is engaged in the designing, manufacturing, electroplating and selling jewelry gemstones. Geographically, the group has a business presence in the United States, Thailand, the United Kingdom, France, Canada, and other countries, of which key revenue is generated from Thailand. It operates in two segments: the jewelry manufacturing and sales segment and the electroplating segment. out of which the Manufacturing and selling gems and jewelry department accounts for the majority of revenue.
76GF Score

Get the complete analysis for TPE:4807

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

NT$38.20
Price
NT$32.62
GF Value