BORAY (Bora Pharmaceuticals Co) Cyclically Adjusted FCF per Share: $0.00 (As of Dec. 2025)

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BORAY Bora Pharmaceuticals Co Ltd BORAY
70 GF Score
Price $2.59
GF Value $4.84
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Bora Pharmaceuticals Co Cyclically Adjusted FCF per Share?

Bora Pharmaceuticals Co BORAY 70 Cyclically Adjusted FCF per Share is $0.00 as of Dec. 2025. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Note: As Cyclically Adjusted FCF per Share is a main component used to calculate Cyclically Adjusted Price-to-FCF. If the month end stock price for this stock is zero, result may not be accurate due to the exchange rate between different shares and the data will not be stored into our database. Selected historical data showed in the calculation section below is only for demostration purpose.

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 FCF per Share and the Cyclically Adjusted Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow per Share of a company over the past 10 years.

Bora Pharmaceuticals Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was $0.233. Add all the adjusted free cash flow per share for the past 10 years together and divide the count will get our Cyclically Adjusted FCF per Share, which is $0.00 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Bora Pharmaceuticals Co's average Cyclically Adjusted FCF Growth Rate was 41.40% 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 FCF Growth Rate using Cyclically Adjusted FCF per Share data.

As of today (2026-07-21), Bora Pharmaceuticals Co's current stock price is $2.59. Bora Pharmaceuticals Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was $0.00. Bora Pharmaceuticals Co's Cyclically Adjusted Price-to-FCF of today is .

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Bora Pharmaceuticals Co was 169.71. The lowest was 45.05. And the median was 96.30.


Bora Pharmaceuticals Co  (OTCPK:BORAY) Cyclically Adjusted FCF per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted FCF per Share may underestimate the company's free cash flow. Cyclically Adjusted Price-to-FCF can seem to be too high even the actual Price-to-Free-Cash-Flow is low.

For the Cyclically Adjusted Price-to-FCF, the free cash flow per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/FCF calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted Price-to-FCF is also called CAPFCF 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 Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted free cash flow per share of a company over the past 10 years.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Bora Pharmaceuticals Co was 169.71. The lowest was 45.05. And the median was 96.30.


Be Aware

Cyclically Adjusted Price-to-FCF works better for cyclical companies. It gives you a better idea on the company's real free cash flow value.


Bora Pharmaceuticals Co Cyclically Adjusted FCF per Share Related Terms


Bora Pharmaceuticals Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals Co's Cyclically Adjusted FCF 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.

Bora Pharmaceuticals Co Cyclically Adjusted FCF per Share Chart

Bora Pharmaceuticals Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted FCF per Share
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Bora Pharmaceuticals Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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BORAY vs : Cyclically Adjusted FCF per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals Co's Cyclically Adjusted Price-to-FCF, along with its competitors' market caps and Cyclically Adjusted Price-to-FCF 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.


Bora Pharmaceuticals Co Cyclically Adjusted Price-to-FCF vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where Bora Pharmaceuticals Co's Cyclically Adjusted Price-to-FCF falls into.


BORAY
70GF Score
Bora Pharmaceuticals Co Ltd BORAY
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bora Pharmaceuticals Co Cyclically Adjusted FCF 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 FCF per Share and the Cyclically Adjusted Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow per Share of a company over the past 10 years.

What is Cyclically Adjusted FCF per Share? How do we calculate Cyclically Adjusted FCF per Share?

Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow 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 FCF per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the free cash flow per share from 2001 through 2010.

We adjusted the 2001 free cash flow per share data with the total inflation from 2001 through 2010 to the equivalent free cash flow in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's free cash flow is $1 a share in 2001, then the 2001's equivalent free cash flow in 2010 is $1.4 a share. If Wal-Mart's free cash flow is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 free cash flow in 2010 is $1.35. So on and so forth, you get the equivalent free cash flow per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted FCF 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, Bora Pharmaceuticals Co's adjusted Free Cash Flow per Share data for the three months ended in Dec. 2025 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=0.233/324.0540*324.0540
=0.233

Current CPI (Dec. 2025) = 324.0540.

Bora Pharmaceuticals Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.005 238.132 -0.007
201606 -0.003 241.018 -0.004
201609 0.000 241.428 0.000
201612 -0.002 241.432 -0.003
201703 0.005 243.801 0.007
201706 0.000 244.955 0.000
201709 -0.007 246.819 -0.009
201712 0.004 246.524 0.005
201803 -0.100 249.554 -0.130
201806 0.017 251.989 0.022
201809 0.048 252.439 0.062
201812 0.059 251.233 0.076
201903 -0.041 254.202 -0.052
201906 0.027 256.143 0.034
201909 0.065 256.759 0.082
201912 -0.194 256.974 -0.245
202003 0.035 258.115 0.044
202006 0.014 257.797 0.018
202009 -0.039 260.280 -0.049
202012 -0.002 260.474 -0.002
202103 -0.051 264.877 -0.062
202106 0.189 271.696 0.225
202109 0.081 274.310 0.096
202112 0.050 278.802 0.058
202203 0.012 287.504 0.014
202206 0.086 296.311 0.094
202209 0.205 296.808 0.224
202212 0.193 296.797 0.211
202303 0.514 301.836 0.552
202306 0.173 305.109 0.184
202309 -0.110 307.789 -0.116
202312 0.263 306.746 0.278
202403 0.259 312.332 0.269
202406 -0.550 314.175 -0.567
202409 0.459 315.301 0.472
202412 -0.109 315.605 -0.112
202503 0.272 319.799 0.276
202506 0.286 322.561 0.287
202509 0.056 324.800 0.056
202512 0.233 324.054 0.233

Add all the adjusted free cash flow per share together and divide 10 will get our Cyclically Adjusted FCF per Share.

What does a Cyclically Adjusted FCF per Share of $0.00 mean?
Bora Pharmaceuticals Co (BORAY) has a Cyclically Adjusted FCF per Share of $0.00 as of Dec. 2025. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Cyclically Adjusted FCF per Share too high?
Bora Pharmaceuticals Co's current Cyclically Adjusted FCF per Share is $0.00. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Cyclically Adjusted FCF per Share compare to ?
Bora Pharmaceuticals Co's Cyclically Adjusted FCF per Share of $0.00 can be compared against companies in the Drug Manufacturers 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 FCF per Share for a Drug Manufacturers company?
A good Cyclically Adjusted FCF per Share depends on the Drug Manufacturers industry context. However, Cyclically Adjusted FCF 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 FCF per Share mean?
A high Cyclically Adjusted FCF per Share can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Bora Pharmaceuticals Co and its competitors. Bora Pharmaceuticals Co's current Cyclically Adjusted FCF per Share is $0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Cyclically Adjusted FCF per Share is $0.00. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted FCF per Share calculated?
Cyclically Adjusted FCF per Share is calculated from a company's financial statements. For Bora Pharmaceuticals Co (BORAY), the current Cyclically Adjusted FCF per Share is $0.00 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for BORAY:

  • Cyclically Adjusted FCF per Share: $0.00
  • GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
  • GF Score™: 70/100 with 5 warning signs

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


Bora Pharmaceuticals Co Business Description

Comparable Companies
Other Exchanges 6472:Taiwan
Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score

Get the complete analysis for BORAY

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

$2.59
Price
$4.84
GF Value