X-Legend Entertainment Co (TPE:4994) Cyclically Adjusted Revenue per Share: NT$33.84 (As of Dec. 2025)

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TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
74 GF Score
Price NT$92.70
GF Value NT$70.76
Valuation Significantly Overvalued
! 5 Warning Signs
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What is X-Legend Entertainment Co Cyclically Adjusted Revenue per Share?

X-Legend Entertainment Co TPE:4994 -0.22% 74 Cyclically Adjusted Revenue per Share is NT$33.84 as of Dec. 2025. GuruFocus rates TPE:4994 with a GF Score™ of 74/100 and a GF Value™ of NT$70.76 (Significantly Overvalued). The stock has 5 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.

X-Legend Entertainment Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$4.373. 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$33.84 for the trailing ten years ended in Dec. 2025.

During the past 12 months, X-Legend Entertainment Co's average Cyclically Adjusted Revenue Growth Rate was 0.40% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 1.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 5.30% 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 X-Legend Entertainment Co was 14.80% per year. The lowest was 1.30% per year. And the median was 6.75% per year.

As of today (2026-07-25), X-Legend Entertainment Co's current stock price is NT$92.70. X-Legend Entertainment Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$33.84. X-Legend Entertainment Co's Cyclically Adjusted PS Ratio of today is 2.74.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of X-Legend Entertainment Co was 8.89. The lowest was 1.77. And the median was 2.97.


X-Legend Entertainment Co  (TPE:4994) 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.

X-Legend Entertainment Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=92.70/33.84
=2.74

* 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 X-Legend Entertainment Co was 8.89. The lowest was 1.77. And the median was 2.97.


Be Aware

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


X-Legend Entertainment Co Cyclically Adjusted Revenue per Share Related Terms


X-Legend Entertainment Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Cyclically Adjusted Revenue per Share Chart

X-Legend Entertainment 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 29.98 32.51 33.31 33.69 33.84

X-Legend Entertainment 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 33.69 33.99 34.11 34.07 33.84

TPE:4994 vs NTES, EA, TTWO: Cyclically Adjusted Revenue per Share Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Cyclically Adjusted PS Ratio vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where X-Legend Entertainment Co's Cyclically Adjusted PS Ratio falls into.


TPE:4994
74GF Score
X-Legend Entertainment Co Ltd TPE:4994
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

X-Legend Entertainment 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, X-Legend Entertainment 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)
=4.373/324.0540*324.0540
=4.373

Current CPI (Dec. 2025) = 324.0540.

X-Legend Entertainment Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 3.994 238.132 5.435
201606 3.790 241.018 5.096
201609 2.865 241.428 3.846
201612 3.759 241.432 5.045
201703 3.230 243.801 4.293
201706 3.761 244.955 4.975
201709 3.414 246.819 4.482
201712 2.542 246.524 3.341
201803 2.818 249.554 3.659
201806 3.573 251.989 4.595
201809 3.761 252.439 4.828
201812 5.620 251.233 7.249
201903 12.289 254.202 15.666
201906 13.814 256.143 17.476
201909 17.061 256.759 21.533
201912 12.729 256.974 16.052
202003 11.625 258.115 14.595
202006 12.441 257.797 15.638
202009 13.432 260.280 16.723
202012 11.417 260.474 14.204
202103 11.192 264.877 13.692
202106 10.449 271.696 12.463
202109 11.452 274.310 13.529
202112 10.376 278.802 12.060
202203 8.455 287.504 9.530
202206 9.982 296.311 10.917
202209 6.767 296.808 7.388
202212 5.081 296.797 5.548
202303 3.532 301.836 3.792
202306 6.522 305.109 6.927
202309 4.800 307.789 5.054
202312 6.064 306.746 6.406
202403 6.719 312.332 6.971
202406 5.737 314.175 5.917
202409 6.006 315.301 6.173
202412 5.262 315.605 5.403
202503 4.490 319.799 4.550
202506 4.371 322.561 4.391
202509 4.641 324.800 4.630
202512 4.373 324.054 4.373

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$33.84 mean?
X-Legend Entertainment Co (TPE:4994) has a Cyclically Adjusted Revenue per Share of NT$33.84 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 X-Legend Entertainment Co and its competitors.
Is X-Legend Entertainment Co's Cyclically Adjusted Revenue per Share too high?
X-Legend Entertainment Co's current Cyclically Adjusted Revenue per Share is NT$33.84. Overall, X-Legend Entertainment Co has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Cyclically Adjusted Revenue per Share compare to NTES and EA?
X-Legend Entertainment Co's Cyclically Adjusted Revenue per Share of NT$33.84 can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Cyclically Adjusted Revenue per Share depends on the Interactive Media 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 X-Legend Entertainment Co and its competitors. X-Legend Entertainment Co's current Cyclically Adjusted Revenue per Share is NT$33.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.76, compared to a current price of NT$92.70 — trading 31% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$33.84. X-Legend Entertainment Co's overall GF Score™ is 74/100 with 5 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 X-Legend Entertainment Co (TPE:4994), the current Cyclically Adjusted Revenue per Share is NT$33.84 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$92.70 is trading 31% above its estimated GF Value™ of NT$70.76. GuruFocus considers X-Legend Entertainment Co to be Significantly Overvalued.

Key valuation signals for TPE:4994:

  • Cyclically Adjusted Revenue per Share: NT$33.84
  • GF Value™: NT$70.76 vs. price of NT$92.70 (31% above fair value)
  • GF Score™: 74/100 with 5 warning signs

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
74GF Score

Get the complete analysis for TPE:4994

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

NT$92.70
Price
NT$70.76
GF Value