Lion (LIOPY) Cyclically Adjusted FCF per Share: $0.33 (As of Mar. 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.

LIOPY Lion Corp LIOPY
75 GF Score
Price $16.40
GF Value $15.88
! 4 Warning Signs
View Full Analysis

What is Lion Cyclically Adjusted FCF per Share?

Lion LIOPY -3.81% 75 Cyclically Adjusted FCF per Share is $0.33 as of Mar. 2026. GuruFocus rates LIOPY with a GF Score™ of 75/100 and a GF Value™ of $15.88. 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 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.

Lion's adjusted free cash flow per share for the three months ended in Mar. 2026 was $-0.679. 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 $0.33 for the trailing ten years ended in Mar. 2026.

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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted FCF Growth Rate of Lion was 14.80% per year. The lowest was -20.70% per year. And the median was -10.30% per year.

As of today (2026-07-15), Lion's current stock price is $16.40. Lion's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was $0.33. Lion's Cyclically Adjusted Price-to-FCF of today is 49.70.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Lion was 86.00. The lowest was 33.08. And the median was 47.92.


Lion  (OTCPK:LIOPY) 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.

Lion's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=16.40/0.33
=49.70

* 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 Price-to-FCF of Lion was 86.00. The lowest was 33.08. And the median was 47.92.


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.


Lion Cyclically Adjusted FCF per Share Related Terms


Lion Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Lion'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.

Lion Cyclically Adjusted FCF per Share Chart

Lion Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted FCF per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.84 0.47 0.48 0.38 0.00

Lion Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted FCF 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 0.00 0.00 0.00 0.00 0.33

LIOPY vs PG, CL, KVUE: Cyclically Adjusted FCF per Share Comparison

For the Household & Personal Products subindustry, Lion'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.


Lion Cyclically Adjusted Price-to-FCF vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lion's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


LIOPY
75GF Score
Lion Corp LIOPY
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lion 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, Lion's adjusted Free Cash Flow per Share data for the three months ended in Mar. 2026 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=-0.679/112.7000*112.7000
=-0.679

Current CPI (Mar. 2026) = 112.7000.

Lion Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 0.000 98.100 0.000
201609 0.000 98.000 0.000
201612 0.000 98.400 0.000
201703 -0.929 98.100 -1.067
201706 0.422 98.500 0.483
201709 0.827 98.800 0.943
201712 0.739 99.400 0.838
201803 -0.453 99.200 -0.515
201806 0.463 99.200 0.526
201809 0.185 99.900 0.209
201812 0.757 99.700 0.856
201903 -0.477 99.700 -0.539
201906 0.558 99.800 0.630
201909 0.050 100.100 0.056
201912 0.883 100.500 0.990
202003 -0.803 100.300 -0.902
202006 0.634 99.900 0.715
202009 0.011 99.900 0.012
202012 1.078 99.300 1.223
202103 -1.982 99.900 -2.236
202106 0.145 99.500 0.164
202109 -0.647 100.100 -0.728
202112 0.952 100.100 1.072
202203 -0.629 101.100 -0.701
202206 0.089 101.800 0.099
202209 0.428 103.100 0.468
202212 0.994 104.100 1.076
202303 -0.813 104.400 -0.878
202306 0.317 105.200 0.340
202309 0.101 106.200 0.107
202312 0.588 106.800 0.620
202403 -0.452 107.200 -0.475
202406 0.454 108.200 0.473
202409 -0.003 108.900 -0.003
202412 1.138 110.700 1.159
202503 0.000 111.100 0.000
202506 0.000 111.700 0.000
202509 0.000 112.000 0.000
202512 0.000 113.000 0.000
202603 -0.679 112.700 -0.679

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 $0.33 mean?
Lion (LIOPY) has a Cyclically Adjusted FCF per Share of $0.33 as of Mar. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Lion and its competitors.
Is Lion's Cyclically Adjusted FCF per Share too high?
Lion's current Cyclically Adjusted FCF per Share is $0.33. Overall, Lion has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Lion's Cyclically Adjusted FCF per Share compare to PG and CL?
Lion's Cyclically Adjusted FCF per Share of $0.33 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted FCF per Share depends on the Consumer Packaged Goods 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 Lion and its competitors. Lion's current Cyclically Adjusted FCF per Share is $0.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion stock overvalued right now?
Lion (LIOPY) has a current Cyclically Adjusted FCF per Share of $0.33. The stock's GF Value™ is $15.88, compared to a current price of $16.40 — trading 3.3% above its estimated fair value. The current Cyclically Adjusted FCF per Share is $0.33. Lion's overall GF Score™ is 75/100 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 FCF per Share calculated?
Cyclically Adjusted FCF per Share is calculated from a company's financial statements. For Lion (LIOPY), the current Cyclically Adjusted FCF per Share is $0.33 as of Mar. 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 Lion (LIOPY) Overvalued in 2026?

Based on GuruFocus' analysis, Lion stock appears to be overvalued. The current stock price of $16.40 is trading 3.3% above its estimated GF Value™ of $15.88.

Key valuation signals for LIOPY:

  • Cyclically Adjusted FCF per Share: $0.33
  • GF Value™: $15.88 vs. price of $16.40 (3.3% above fair value)
  • GF Score™: 75/100 with 4 warning signs

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


Lion Business Description

Other Exchanges 4912:Japan
Address 1-3-28 Kuramae, Taito-ku, Tokyo, JPN, 111-8644
Lion Corp is a Japanese household and personal products manufacturer. It is engaged in the manufacture, sale, and trade of daily necessities, over-the-counter medicines, and chemical products. The company operates through three main segments: Consumer Goods, Industrial Products, and Overseas Business. Its consumer goods segment includes products such as toothpaste, toothbrushes, hand soap, detergents, and pet supplies; the industrial products segment handles chemical raw materials and commercial products; while its overseas segment focuses on the manufacture and sale of daily necessities in international markets. It generates the majority of its revenue from the Consumer Goods segment.
75GF Score

Get the complete analysis for LIOPY

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

$16.40
Price
$15.88
GF Value