LINE Pay Taiwan (TPE:7722) PS Ratio: 2.30 (As of Sep. 22, 2026) — 62% Below Median

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.

TPE:7722 LINE Pay Taiwan Ltd TPE:7722
63 GF Score
Price NT$262.00
GF Value NT$734.04
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is LINE Pay Taiwan PS Ratio?

LINE Pay Taiwan TPE:7722 -1.13% 63 PS Ratio is 2.30 as of Sep. 22, 2026, which is 62% below its 10-year median of 6.06. GuruFocus rates TPE:7722 with a GF Score™ of 63/100 and a GF Value™ of NT$734.04 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,789 Software companies, LINE Pay Taiwan ranks worse than 55.11% on this metric.

The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. As of today, LINE Pay Taiwan's share price is NT$262.00. LINE Pay Taiwan's Revenue per Share for the trailing twelve months (TTM) ended in Jun. 2026 was NT$114.12. Hence, LINE Pay Taiwan's PS Ratio for today is 2.30.

Good Sign:

LINE Pay Taiwan Ltd stock PS Ratio (=2.29) is close to 3-year low of 2.24.

The historical rank and industry rank for LINE Pay Taiwan's PS Ratio or its related term are showing as below:

TPE:7722' s PS Ratio Range Over the Past 10 Years
Min: 2.24   Med: 6.06   Max: 12.53
Current: 2.3

During the past 6 years, LINE Pay Taiwan's highest PS Ratio was 12.53. The lowest was 2.24. And the median was 6.06.

TPE:7722's PS Ratio is ranked worse than
55.11% of 2789 companies
in the Software industry
Industry Median: 1.93 vs TPE:7722: 2.30

LINE Pay Taiwan's Revenue per Sharefor the three months ended in Jun. 2026 was NT$29.03. Its Revenue per Share for the trailing twelve months (TTM) ended in Jun. 2026 was NT$114.12.

Warning Sign:

LINE Pay Taiwan Ltd revenue growth has slowed down over the past 12 months.

During the past 12 months, the average Revenue per Share Growth Rate of LINE Pay Taiwan was 14.30% per year. During the past 3 years, the average Revenue per Share Growth Rate was 19.20% per year. During the past 5 years, the average Revenue per Share Growth Rate was 38.70% per year.

During the past 6 years, LINE Pay Taiwan's highest 3-Year average Revenue per Share Growth Rate was 57.00% per year. The lowest was 19.20% per year. And the median was 37.80% per year.

Back to Basics: PS Ratio


LINE Pay Taiwan  (TPE:7722) PS Ratio Explanation

The PS Ratio is an excellent valuation indicator if you want to compare a stock with its historical valuation or with the stocks in the same industry. The PS Ratio works especially well when you want to compare the stock's current valuation with its historical valuation. The PS Ratio is a great valuation tool for evaluating cyclical businesses where the PE Ratio works poorly. It works the best when comparing the current valuation with the historical valuation because over time, a company's profit margin tends to revert to the mean.

When the PS Ratio is applied to the whole stock market, it can be used to evaluate the current market valuation and projected returns. In this case, the price is the total market cap of all stocks that are traded, and sales are the GDP of the country. This is how Warren Buffett estimates the broad market valuation and project future returns.

Similar to the PE Ratio or Price-to-Operating-Cash-Flow or Price-to-Free-Cash-Flow , the PS Ratio measures the valuation based on the earning power of the company. This is where it is different from the PB Ratio , which measures the valuation based on the company's balance sheet.


Be Aware

The PS Ratio does not tell you how cheap or expensive the stock is. It cannot be used to compare companies in different industries. It works better for companies within the same industry because these companies tend to have similar capital structures and profit margins. It works the best when comparing a company with itself in the past.


LINE Pay Taiwan PS Ratio Related Terms


LINE Pay Taiwan PS Ratio Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan's PS 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.

LINE Pay Taiwan PS Ratio Chart

LINE Pay Taiwan Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
PS Ratio
Get a 7-Day Free Trial - - - 4.60 5.10

LINE Pay Taiwan Quarterly Data
Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
PS Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.98 5.61 5.10 2.60 2.70

TPE:7722 vs MSFT, PLTR, ORCL: PS Ratio Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan's PS Ratio, along with its competitors' market caps and 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.


LINE Pay Taiwan PS Ratio vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's PS Ratio distribution charts can be found below:

* The bar in red indicates where LINE Pay Taiwan's PS Ratio falls into.


TPE:7722
63GF Score
LINE Pay Taiwan Ltd TPE:7722
PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LINE Pay Taiwan PS Ratio Calculation

The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. It is a ratio widely used to value stocks and it was first used by Ken Fisher.

LINE Pay Taiwan's PS Ratio for today is calculated as

PS Ratio=Share Price/Revenue per Share (TTM)
=262.00/114.122
=2.30

LINE Pay Taiwan's Share Price of today is NT$262.00.
LINE Pay Taiwan's Revenue per Share for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$114.12.

* 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:

PS Ratio=Market Cap/Revenue

The Revenue here is for the trailing 12 months.

Frequently Asked Questions Learn more about PS Ratio →
What does a PS Ratio of 2.30 mean?
LINE Pay Taiwan (TPE:7722) has a PS Ratio of 2.30 as of Sep. 22, 2026. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on LINE Pay Taiwan and its competitors. This is 62% below median its historical median of 6.06. Over the past decade, LINE Pay Taiwan's PS Ratio has ranged from 2.24 to 12.53. According to the industry distribution chart, LINE Pay Taiwan ranks #1537 out of 2789 companies in the Software industry, placing it in the top 55.1%.
Is LINE Pay Taiwan's PS Ratio too high?
LINE Pay Taiwan's current PS Ratio of 2.30 is 62% below median its 10-year median of 6.06. Over the past 10 years, this metric has ranged from a low of 2.24 to a high of 12.53. The Software industry median PS Ratio is 1.93. LINE Pay Taiwan's value of 2.30 is 19.2% above this industry median. Based on the distribution chart, LINE Pay Taiwan ranks #1537 out of 2789 companies in the Software industry, which is below the industry midpoint. Overall, LINE Pay Taiwan has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's PS Ratio compare to MSFT and PLTR?
According to the Software industry distribution chart, LINE Pay Taiwan ranks #1537 out of 2789 companies for PS Ratio. This places LINE Pay Taiwan in the lower half of its industry. The industry median PS Ratio is 1.93. LINE Pay Taiwan's value of 2.30 is 19.2% above this benchmark. Historically, LINE Pay Taiwan's own PS Ratio has ranged from 2.24 to 12.53 over the past decade. While the company's 10-year median is 6.06 vs. the industry median of 1.93, LINE Pay Taiwan 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 PS Ratio for a Software company?
The median PS Ratio among Software companies is 1.93, based on 2,789 companies in the industry. Companies in the top quartile (top 25%) have a PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. LINE Pay Taiwan's current PS Ratio of 2.30 is 19.2% 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 PS Ratio mean?
A high PS Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on LINE Pay Taiwan and its competitors. For the Software industry, the median PS Ratio is 1.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINE Pay Taiwan's current PS Ratio is 2.30, which is 62% below median its own 10-year median of 6.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
Based on GuruFocus' analysis, LINE Pay Taiwan (TPE:7722) is currently considered Possible Value Trap. The stock's GF Value™ is NT$734.04, compared to a current price of NT$262.00 — trading 64.3% below its estimated fair value. The current PS Ratio is 2.30, which is 62% below median its 10-year median of 6.06 and 19.2% above the Software industry median of 1.93. LINE Pay Taiwan's overall GF Score™ is 63/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PS Ratio calculated?
PS Ratio is calculated from a company's financial statements. For LINE Pay Taiwan (TPE:7722), the current PS Ratio is 2.30 as of Sep. 22, 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 LINE Pay Taiwan (TPE:7722) Overvalued in 2026?

Based on GuruFocus' analysis, LINE Pay Taiwan stock appears to be undervalued. The current stock price of NT$262.00 is trading 64.3% below its estimated GF Value™ of NT$734.04. GuruFocus considers LINE Pay Taiwan to be Possible Value Trap.

Key valuation signals for TPE:7722:

  • PS Ratio: 2.30 (62% below median its 10-year median of 6.06)
  • GF Value™: NT$734.04 vs. price of NT$262.00 (64.3% below fair value)
  • GF Score™: 63/100 with 4 warning signs
  • Industry Position: 19.2% above the Software median (#1537 of 2789)

No single metric tells the full story. See the TPE:7722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
63GF Score

Get the complete analysis for TPE:7722

PS Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$262.00
Price
NT$734.04
GF Value