LOTTE Fine Chemical Co (XKRX:004000) Cyclically Adjusted Revenue per Share: ₩71,505.36 (As of Jun. 2026)

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.

XKRX:004000 LOTTE Fine Chemical Co Ltd XKRX:004000
90 GF Score
Price ₩44,350.00
GF Value ₩52,682.93
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is LOTTE Fine Chemical Co Cyclically Adjusted Revenue per Share?

LOTTE Fine Chemical Co XKRX:004000 -2.21% 90 Cyclically Adjusted Revenue per Share is ₩71,505.36 as of Jun. 2026. GuruFocus rates XKRX:004000 with a GF Score™ of 90/100 and a GF Value™ of ₩52,682.93 (Modestly Undervalued). 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.

LOTTE Fine Chemical Co's adjusted revenue per share for the three months ended in Jun. 2026 was ₩23,017.346. 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 ₩71,505.36 for the trailing ten years ended in Jun. 2026.

During the past 12 months, LOTTE Fine Chemical Co's average Cyclically Adjusted Revenue Growth Rate was 6.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 4.00% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 5.70% 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 LOTTE Fine Chemical Co was 6.90% per year. The lowest was 1.00% per year. And the median was 4.00% per year.

As of today (2026-08-21), LOTTE Fine Chemical Co's current stock price is ₩44350.00. LOTTE Fine Chemical Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 was ₩71,505.36. LOTTE Fine Chemical Co's Cyclically Adjusted PS Ratio of today is 0.62.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of LOTTE Fine Chemical Co was 1.75. The lowest was 0.47. And the median was 0.89.


LOTTE Fine Chemical Co  (XKRX:004000) 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.

LOTTE Fine Chemical Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=44350.00/71505.36
=0.62

* 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 LOTTE Fine Chemical Co was 1.75. The lowest was 0.47. And the median was 0.89.


Be Aware

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


LOTTE Fine Chemical Co Cyclically Adjusted Revenue per Share Related Terms


LOTTE Fine Chemical Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for LOTTE Fine Chemical 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.

LOTTE Fine Chemical Co Cyclically Adjusted Revenue per Share Chart

LOTTE Fine Chemical 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 55,194.69 61,077.63 63,798.95 65,823.42 68,618.00

LOTTE Fine Chemical Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 67,291.87 67,931.58 68,618.00 69,944.56 71,505.36

XKRX:004000 vs DOW: Cyclically Adjusted Revenue per Share Comparison

For the Chemicals subindustry, LOTTE Fine Chemical 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.


LOTTE Fine Chemical Co Cyclically Adjusted PS Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, LOTTE Fine Chemical Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where LOTTE Fine Chemical Co's Cyclically Adjusted PS Ratio falls into.


XKRX:004000
90GF Score
LOTTE Fine Chemical Co Ltd XKRX:004000
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LOTTE Fine Chemical 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, LOTTE Fine Chemical Co's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=23017.346/126.4904*126.4904
=23,017.346

Current CPI (Jun. 2026) = 126.4904.

LOTTE Fine Chemical Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 11,171.507 101.461 13,927.377
201612 9,736.359 101.561 12,126.233
201703 11,251.620 102.851 13,837.760
201706 12,681.856 102.611 15,633.103
201709 12,149.303 103.491 14,849.384
201712 9,437.466 102.991 11,590.830
201803 13,185.026 104.101 16,020.811
201806 13,953.070 104.130 16,949.240
201809 13,523.458 105.651 16,191.003
201812 13,192.107 104.351 15,991.027
201903 12,820.839 104.491 15,520.137
201906 12,966.998 104.881 15,638.698
201909 12,747.628 105.200 15,327.452
201912 12,943.521 105.121 15,574.685
202003 13,738.485 105.354 16,494.705
202006 11,511.654 105.112 13,853.000
202009 12,440.061 106.198 14,817.174
202012 11,924.486 105.765 14,261.119
202103 13,504.629 107.357 15,911.424
202106 16,556.725 107.579 19,467.318
202109 19,322.037 108.759 22,472.142
202112 20,518.227 109.676 23,663.785
202203 25,610.396 111.848 28,963.140
202206 26,946.996 114.072 29,880.491
202209 24,669.069 114.715 27,201.257
202212 19,496.268 115.179 21,410.904
202303 20,612.408 116.507 22,378.593
202306 17,042.609 117.182 18,396.380
202309 15,761.793 118.964 16,759.038
202312 16,148.304 118.837 17,188.281
202403 15,681.080 120.123 16,512.265
202406 16,573.957 120.007 17,469.324
202409 16,508.864 120.861 17,277.777
202412 16,800.484 121.135 17,543.207
202503 17,487.135 122.590 18,043.517
202506 16,686.594 122.611 17,214.542
202509 17,407.267 123.402 17,842.965
202512 17,231.400 123.939 17,586.082
202603 20,049.235 125.236 20,250.054
202606 23,017.346 126.490 23,017.346

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 ₩71,505.36 mean?
LOTTE Fine Chemical Co (XKRX:004000) has a Cyclically Adjusted Revenue per Share of ₩71,505.36 as of Jun. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on LOTTE Fine Chemical Co and its competitors.
Is LOTTE Fine Chemical Co's Cyclically Adjusted Revenue per Share too high?
LOTTE Fine Chemical Co's current Cyclically Adjusted Revenue per Share is ₩71,505.36. Overall, LOTTE Fine Chemical Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does LOTTE Fine Chemical Co's Cyclically Adjusted Revenue per Share compare to DOW?
LOTTE Fine Chemical Co's Cyclically Adjusted Revenue per Share of ₩71,505.36 can be compared against companies in the Chemicals 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 Chemicals company?
A good Cyclically Adjusted Revenue per Share depends on the Chemicals 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 LOTTE Fine Chemical Co and its competitors. LOTTE Fine Chemical Co's current Cyclically Adjusted Revenue per Share is ₩71,505.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LOTTE Fine Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, LOTTE Fine Chemical Co (XKRX:004000) is currently considered Modestly Undervalued. The stock's GF Value™ is ₩52,682.93, compared to a current price of ₩44,350.00 — trading 15.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₩71,505.36. LOTTE Fine Chemical Co's overall GF Score™ is 90/100 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 LOTTE Fine Chemical Co (XKRX:004000), the current Cyclically Adjusted Revenue per Share is ₩71,505.36 as of Jun. 2026. 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 LOTTE Fine Chemical Co (XKRX:004000) Overvalued in 2026?

Based on GuruFocus' analysis, LOTTE Fine Chemical Co stock appears to be undervalued. The current stock price of ₩44,350.00 is trading 15.8% below its estimated GF Value™ of ₩52,682.93. GuruFocus considers LOTTE Fine Chemical Co to be Modestly Undervalued.

Key valuation signals for XKRX:004000:

  • Cyclically Adjusted Revenue per Share: ₩71,505.36
  • GF Value™: ₩52,682.93 vs. price of ₩44,350.00 (15.8% below fair value)
  • GF Score™: 90/100 with 4 warning signs

No single metric tells the full story. See the XKRX:004000 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LOTTE Fine Chemical Co Business Description

Address Samsung Materials Research Complex, 130, Samsung-ro, Yeongtong-gu, Suwon-si, Gyeonggi-do, KOR, 100-102
LOTTE Fine Chemical Co Ltd manufactures and sells a variety of chemicals, and chemical-based products. The firm organizes itself into three segments based on product type. The chlorine/cellulose segment, which generates the majority of revenue, sells cellulose and caustic soda used to make products for the construction, cement, ceramics, paint, detergent, and personal care industries. The electronic materials segment sells toner for color laser printers, liquid crystal display materials, and lithium nickel cobalt manganese oxide, used in rechargeable batteries. The ammonia segment's products are used in the production of fertilizer, textiles, and pharmaceuticals. The majority of sales come from Asia.
90GF Score

Get the complete analysis for XKRX:004000

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

₩44,350.00
Price
₩52,682.93
GF Value