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Eslite SpectrumROCO:2926 -2.19%51 PB Ratio is 2.42 as of Jul. 18, 2026, which is 38% below its 10-year median of 3.90. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.25 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,077 Retail - Cyclical companies, Eslite Spectrum ranks worse than 69.45% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-07-18), Eslite Spectrum's share price is NT$31.30. Eslite Spectrum's Book Value per Share for the quarter that ended in Dec. 2025 was NT$12.93. Hence, Eslite Spectrum's PB Ratio of today is 2.42.
Good Sign:
Eslite Spectrum Corp stock PB Ratio (=2.52) is close to 10-year low of 2.52.
The historical rank and industry rank for Eslite Spectrum's PB Ratio or its related term are showing as below:
ROCO:2926'
s PB Ratio Range Over the Past 10 Years
Min: 2.43 Med: 3.9 Max: 6.15
Current: 2.43
During the past 13 years, Eslite Spectrum's highest PB Ratio was 6.15. The lowest was 2.43. And the median was 3.90.
ROCO:2926's PB Ratio is ranked worse than 69.45% of 1077
companies
in the Retail - Cyclical industry
Industry Median: 1.47
vs ROCO:2926: 2.43
During the past 12 months, Eslite Spectrum's average Book Value Per Share Growth Rate was 0.60% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was -3.10% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was -11.20% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was -12.10% per year.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Eslite Spectrum was 810.60% per year. The lowest was -20.80% per year. And the median was -0.50% per year.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
Eslite Spectrum PB Ratio Related Terms
Eslite Spectrum PB Ratio Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum's PB Ratio 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.
For the Department Stores subindustry, Eslite Spectrum's PB Ratio, along with its competitors' market caps and PB 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.
Eslite Spectrum PB Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's PB Ratio distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum's PB Ratio falls into.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
Eslite Spectrum's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
Eslite Spectrum (ROCO:2926) has a PB Ratio of 2.42 as of Jul. 18, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Eslite Spectrum and its competitors. This is 38% below median its historical median of 3.90. Over the past decade, Eslite Spectrum's PB Ratio has ranged from 2.43 to 6.15. According to the industry distribution chart, Eslite Spectrum ranks #748 out of 1077 companies in the Retail - Cyclical industry, placing it in the top 69.5%.
Is Eslite Spectrum's PB Ratio too high?
Eslite Spectrum's current PB Ratio of 2.42 is 38% below median its 10-year median of 3.90. Over the past 10 years, this metric has ranged from a low of 2.43 to a high of 6.15. The Retail - Cyclical industry median PB Ratio is 1.47. Eslite Spectrum's value of 2.42 is 64.6% above this industry median. Based on the distribution chart, Eslite Spectrum ranks #748 out of 1077 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's PB Ratio compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #748 out of 1077 companies for PB Ratio. This places Eslite Spectrum in the lower half of its industry. The industry median PB Ratio is 1.47. Eslite Spectrum's value of 2.42 is 64.6% above this benchmark. Historically, Eslite Spectrum's own PB Ratio has ranged from 2.43 to 6.15 over the past decade. While the company's 10-year median is 3.90 vs. the industry median of 1.47, Eslite Spectrum has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PB Ratio for a Retail - Cyclical company?
The median PB Ratio among Retail - Cyclical companies is 1.47, based on 1,077 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eslite Spectrum's current PB Ratio of 2.42 is 64.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median PB Ratio is 1.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current PB Ratio is 2.42, which is 38% below median its own 10-year median of 3.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.25, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current PB Ratio is 2.42, which is 38% below median its 10-year median of 3.90 and 64.6% above the Retail - Cyclical industry median of 1.47. Eslite Spectrum's overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current PB Ratio is 2.42 as of Jul. 18, 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.25.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
PB Ratio: 2.42 (38% below median its 10-year median of 3.90)
GF Value™: NT$59.25 vs. price of NT$31.30 (47.2% below fair value)
Industry Position: 64.6% above the Retail - Cyclical median (#748 of 1077)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
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