Formosa Advanced Technologies Co (TPE:8131) Cyclically Adjusted Revenue per Share: NT$24.33 (As of Dec. 2025)

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TPE:8131 Formosa Advanced Technologies Co Ltd TPE:8131
72 GF Score
Price NT$64.60
GF Value NT$47.92
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Formosa Advanced Technologies Co Cyclically Adjusted Revenue per Share?

Formosa Advanced Technologies Co TPE:8131 72 Cyclically Adjusted Revenue per Share is NT$24.33 as of Dec. 2025. GuruFocus rates TPE:8131 with a GF Score™ of 72/100 and a GF Value™ of NT$47.92 (Significantly 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.

Formosa Advanced Technologies Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$6.477. 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$24.33 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Formosa Advanced Technologies Co's average Cyclically Adjusted Revenue Growth Rate was 0.70% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 0.20% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 1.20% 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 Formosa Advanced Technologies Co was 2.00% per year. The lowest was 0.20% per year. And the median was 1.00% per year.

As of today (2026-07-28), Formosa Advanced Technologies Co's current stock price is NT$64.60. Formosa Advanced Technologies Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$24.33. Formosa Advanced Technologies Co's Cyclically Adjusted PS Ratio of today is 2.66.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Formosa Advanced Technologies Co was 3.25. The lowest was 1.04. And the median was 1.59.


Formosa Advanced Technologies Co  (TPE:8131) 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.

Formosa Advanced Technologies Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=64.60/24.33
=2.66

* 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 Formosa Advanced Technologies Co was 3.25. The lowest was 1.04. And the median was 1.59.


Be Aware

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


Formosa Advanced Technologies Co Cyclically Adjusted Revenue per Share Related Terms


Formosa Advanced Technologies Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Formosa Advanced Technologies 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.

Formosa Advanced Technologies Co Cyclically Adjusted Revenue per Share Chart

Formosa Advanced Technologies 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 23.38 24.19 24.20 24.16 24.33

Formosa Advanced Technologies 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 24.16 24.27 24.31 24.43 24.33

TPE:8131 vs NVDA, AVGO, MU: Cyclically Adjusted Revenue per Share Comparison

For the Semiconductors subindustry, Formosa Advanced Technologies 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.


Formosa Advanced Technologies Co Cyclically Adjusted PS Ratio vs Semiconductors Industry

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

* The bar in red indicates where Formosa Advanced Technologies Co's Cyclically Adjusted PS Ratio falls into.


TPE:8131
72GF Score
Formosa Advanced Technologies Co Ltd TPE:8131
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Formosa Advanced Technologies 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, Formosa Advanced Technologies 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)
=6.477/324.0540*324.0540
=6.477

Current CPI (Dec. 2025) = 324.0540.

Formosa Advanced Technologies Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 4.893 238.132 6.658
201606 4.747 241.018 6.382
201609 4.829 241.428 6.482
201612 4.671 241.432 6.269
201703 4.719 243.801 6.272
201706 4.545 244.955 6.013
201709 4.219 246.819 5.539
201712 4.290 246.524 5.639
201803 4.616 249.554 5.994
201806 5.027 251.989 6.465
201809 5.175 252.439 6.643
201812 5.016 251.233 6.470
201903 4.902 254.202 6.249
201906 5.147 256.143 6.512
201909 5.523 256.759 6.971
201912 5.774 256.974 7.281
202003 5.810 258.115 7.294
202006 5.412 257.797 6.803
202009 5.367 260.280 6.682
202012 5.319 260.474 6.617
202103 5.718 264.877 6.995
202106 5.574 271.696 6.648
202109 5.505 274.310 6.503
202112 5.604 278.802 6.514
202203 5.782 287.504 6.517
202206 6.105 296.311 6.677
202209 6.050 296.808 6.605
202212 5.655 296.797 6.174
202303 4.900 301.836 5.261
202306 4.236 305.109 4.499
202309 3.750 307.789 3.948
202312 4.425 306.746 4.675
202403 5.359 312.332 5.560
202406 5.278 314.175 5.444
202409 4.766 315.301 4.898
202412 4.871 315.605 5.001
202503 4.980 319.799 5.046
202506 4.730 322.561 4.752
202509 5.928 324.800 5.914
202512 6.477 324.054 6.477

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$24.33 mean?
Formosa Advanced Technologies Co (TPE:8131) has a Cyclically Adjusted Revenue per Share of NT$24.33 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 Formosa Advanced Technologies Co and its competitors.
Is Formosa Advanced Technologies Co's Cyclically Adjusted Revenue per Share too high?
Formosa Advanced Technologies Co's current Cyclically Adjusted Revenue per Share is NT$24.33. Overall, Formosa Advanced Technologies Co has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Advanced Technologies Co's Cyclically Adjusted Revenue per Share compare to NVDA and AVGO?
Formosa Advanced Technologies Co's Cyclically Adjusted Revenue per Share of NT$24.33 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 Formosa Advanced Technologies Co and its competitors. Formosa Advanced Technologies Co's current Cyclically Adjusted Revenue per Share is NT$24.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Advanced Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Formosa Advanced Technologies Co (TPE:8131) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$47.92, compared to a current price of NT$64.60 — trading 34.8% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$24.33. Formosa Advanced Technologies Co's overall GF Score™ is 72/100 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 Formosa Advanced Technologies Co (TPE:8131), the current Cyclically Adjusted Revenue per Share is NT$24.33 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 Formosa Advanced Technologies Co (TPE:8131) Overvalued in 2026?

Based on GuruFocus' analysis, Formosa Advanced Technologies Co stock appears to be overvalued. The current stock price of NT$64.60 is trading 34.8% above its estimated GF Value™ of NT$47.92. GuruFocus considers Formosa Advanced Technologies Co to be Significantly Overvalued.

Key valuation signals for TPE:8131:

  • Cyclically Adjusted Revenue per Share: NT$24.33
  • GF Value™: NT$47.92 vs. price of NT$64.60 (34.8% above fair value)
  • GF Score™: 72/100 with 6 warning signs

No single metric tells the full story. See the TPE:8131 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Formosa Advanced Technologies Co Business Description

Address No.329, Henan Street, Liuzhong Viliage, Yunlin County, Douliu, TWN, 640
Formosa Advanced Technologies Co Ltd is a professional manufacturer of DRAM assembly, testing, and module Turn-Key service in Taiwan. The group's business activity is operated in Taiwan, the USA, China, Korea, Mainland China, and Others. The company's operating segment includes the integrated-chips ("IC" ) department and the module department. The integrated-chips department includes packaging, testing, processing, and research and development of integrated chips. The module department includes the assembly, testing, and research and development of module pieces.
72GF Score

Get the complete analysis for TPE:8131

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

NT$64.60
Price
NT$47.92
GF Value