New Palace International Co (TPE:8940) Cyclically Adjusted Revenue per Share: NT$23.55 (As of Dec. 2025)

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TPE:8940 New Palace International Co Ltd TPE:8940
73 GF Score
Price NT$16.05
GF Value NT$25.47
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is New Palace International Co Cyclically Adjusted Revenue per Share?

New Palace International Co TPE:8940 -1.23% 73 Cyclically Adjusted Revenue per Share is NT$23.55 as of Dec. 2025. GuruFocus rates TPE:8940 with a GF Score™ of 73/100 and a GF Value™ of NT$25.47 (Possible Value Trap). The stock has 4 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.

New Palace International Co's adjusted revenue per share for the three months ended in Dec. 2025 was NT$7.117. 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$23.55 for the trailing ten years ended in Dec. 2025.

During the past 12 months, New Palace International Co's average Cyclically Adjusted Revenue Growth Rate was -1.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 0.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 0.40% 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 New Palace International Co was 1.20% per year. The lowest was -0.90% per year. And the median was 0.40% per year.

As of today (2026-07-20), New Palace International Co's current stock price is NT$16.05. New Palace International Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was NT$23.55. New Palace International Co's Cyclically Adjusted PS Ratio of today is 0.68.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of New Palace International Co was 1.49. The lowest was 0.35. And the median was 0.72.


New Palace International Co  (TPE:8940) 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.

New Palace International Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=16.05/23.55
=0.68

* 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 New Palace International Co was 1.49. The lowest was 0.35. And the median was 0.72.


Be Aware

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


New Palace International Co Cyclically Adjusted Revenue per Share Related Terms


New Palace International Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for New Palace International 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.

New Palace International Co Cyclically Adjusted Revenue per Share Chart

New Palace International 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 23.07 23.29 23.80 23.90 23.55

New Palace International 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 23.90 24.05 23.95 23.93 23.55

TPE:8940 vs MCD, SBUX, YUM: Cyclically Adjusted Revenue per Share Comparison

For the Restaurants subindustry, New Palace International 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.


New Palace International Co Cyclically Adjusted PS Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, New Palace International Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where New Palace International Co's Cyclically Adjusted PS Ratio falls into.


TPE:8940
73GF Score
New Palace International Co Ltd TPE:8940
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

New Palace International 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, New Palace International 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)
=7.117/324.0540*324.0540
=7.117

Current CPI (Dec. 2025) = 324.0540.

New Palace International Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 7.476 238.132 10.173
201606 4.339 241.018 5.834
201609 3.215 241.428 4.315
201612 7.251 241.432 9.732
201703 6.830 243.801 9.078
201706 4.487 244.955 5.936
201709 2.822 246.819 3.705
201712 7.217 246.524 9.487
201803 7.450 249.554 9.674
201806 4.609 251.989 5.927
201809 2.938 252.439 3.771
201812 6.852 251.233 8.838
201903 8.177 254.202 10.424
201906 4.976 256.143 6.295
201909 3.253 256.759 4.106
201912 6.371 256.974 8.034
202003 5.184 258.115 6.508
202006 1.067 257.797 1.341
202009 2.859 260.280 3.560
202012 5.983 260.474 7.443
202103 4.158 264.877 5.087
202106 1.556 271.696 1.856
202109 0.581 274.310 0.686
202112 3.607 278.802 4.192
202203 4.567 287.504 5.148
202206 1.653 296.311 1.808
202209 2.622 296.808 2.863
202212 5.679 296.797 6.201
202303 6.167 301.836 6.621
202306 4.527 305.109 4.808
202309 4.096 307.789 4.312
202312 7.698 306.746 8.132
202403 9.300 312.332 9.649
202406 4.565 314.175 4.709
202409 4.456 315.301 4.580
202412 6.845 315.605 7.028
202503 8.893 319.799 9.011
202506 4.478 322.561 4.499
202509 3.018 324.800 3.011
202512 7.117 324.054 7.117

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$23.55 mean?
New Palace International Co (TPE:8940) has a Cyclically Adjusted Revenue per Share of NT$23.55 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 New Palace International Co and its competitors.
Is New Palace International Co's Cyclically Adjusted Revenue per Share too high?
New Palace International Co's current Cyclically Adjusted Revenue per Share is NT$23.55. Overall, New Palace International Co has a GF Score™ of 73/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does New Palace International Co's Cyclically Adjusted Revenue per Share compare to MCD and SBUX?
New Palace International Co's Cyclically Adjusted Revenue per Share of NT$23.55 can be compared against companies in the Restaurants 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 Restaurants company?
A good Cyclically Adjusted Revenue per Share depends on the Restaurants 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 New Palace International Co and its competitors. New Palace International Co's current Cyclically Adjusted Revenue per Share is NT$23.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Palace International Co stock overvalued right now?
Based on GuruFocus' analysis, New Palace International Co (TPE:8940) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.47, compared to a current price of NT$16.05 — trading 37% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NT$23.55. New Palace International Co's overall GF Score™ is 73/100 with 4 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 New Palace International Co (TPE:8940), the current Cyclically Adjusted Revenue per Share is NT$23.55 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 New Palace International Co (TPE:8940) Overvalued in 2026?

Based on GuruFocus' analysis, New Palace International Co stock appears to be undervalued. The current stock price of NT$16.05 is trading 37% below its estimated GF Value™ of NT$25.47. GuruFocus considers New Palace International Co to be Possible Value Trap.

Key valuation signals for TPE:8940:

  • Cyclically Adjusted Revenue per Share: NT$23.55
  • GF Value™: NT$25.47 vs. price of NT$16.05 (37% below fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the TPE:8940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


New Palace International Co Business Description

Address No. 456, Hanxi East Road, Section 1, East District, Taichang, TWN, 401
New Palace International Co Ltd is a Taiwan-based company engaged in the catering industry. Its products and services include the provision of traditional catering services, banquets, and buffets. The company generates the majority of its revenue from Chinese banquet catering, and a small portion of revenue is derived from Other catering services.
73GF Score

Get the complete analysis for TPE:8940

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

NT$16.05
Price
NT$25.47
GF Value