E. Sun Financial Holding Co (LUX:ESUNF) Cyclically Adjusted FCF per Share: $0.93 (As of Dec. 2025)

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LUX:ESUNF E. Sun Financial Holding Co Ltd LUX:ESUNF
87 GF Score
Price $22.32
GF Value $24.93
! 4 Warning Signs
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What is E. Sun Financial Holding Co Cyclically Adjusted FCF per Share?

E. Sun Financial Holding Co LUX:ESUNF 87 Cyclically Adjusted FCF per Share is $0.93 as of Dec. 2025. GuruFocus rates LUX:ESUNF with a GF Score™ of 87/100 and a GF Value™ of $24.93. 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.

E. Sun Financial Holding Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was $0.719. 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 $0.93 for the trailing ten years ended in Dec. 2025.

During the past 12 months, E. Sun Financial Holding Co's average Cyclically Adjusted FCF Growth Rate was 9.30% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 15.70% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 27.50% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted FCF Growth Rate of E. Sun Financial Holding Co was 37.20% per year. The lowest was -0.70% per year. And the median was 22.10% per year.

As of today (2026-07-14), E. Sun Financial Holding Co's current stock price is $22.3247. E. Sun Financial Holding Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was $0.93. E. Sun Financial Holding Co's Cyclically Adjusted Price-to-FCF of today is 24.01.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of E. Sun Financial Holding Co was 90.24. The lowest was 8.19. And the median was 27.46.


E. Sun Financial Holding Co  (LUX:ESUNF) 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.

E. Sun Financial Holding Co's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=22.3247/0.93
=24.01

* 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 E. Sun Financial Holding Co was 90.24. The lowest was 8.19. And the median was 27.46.


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.


E. Sun Financial Holding Co Cyclically Adjusted FCF per Share Related Terms


E. Sun Financial Holding Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for E. Sun Financial Holding 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.

E. Sun Financial Holding Co Cyclically Adjusted FCF per Share Chart

E. Sun Financial Holding Co 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 0.45 0.75 0.78 1.08 0.93

E. Sun Financial Holding Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 1.08 1.15 0.96 0.87 0.93

E. Sun Financial Holding Co Cyclically Adjusted FCF per Share Competitor Comparison

For the Banks - Regional subindustry, E. Sun Financial Holding 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.


E. Sun Financial Holding Co Cyclically Adjusted Price-to-FCF vs Banks Industry

For the Banks industry and Financial Services sector, E. Sun Financial Holding Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where E. Sun Financial Holding Co's Cyclically Adjusted Price-to-FCF falls into.


LUX:ESUNF
87GF Score
E. Sun Financial Holding Co Ltd LUX:ESUNF
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

E. Sun Financial Holding 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, E. Sun Financial Holding 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)
=0.719/324.0540*324.0540
=0.719

Current CPI (Dec. 2025) = 324.0540.

E. Sun Financial Holding Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.147 238.132 -0.200
201606 -0.161 241.018 -0.216
201609 -0.362 241.428 -0.486
201612 0.511 241.432 0.686
201703 -0.078 243.801 -0.104
201706 0.665 244.955 0.880
201709 0.138 246.819 0.181
201712 0.315 246.524 0.414
201803 -0.227 249.554 -0.295
201806 -0.440 251.989 -0.566
201809 0.286 252.439 0.367
201812 0.547 251.233 0.706
201903 -0.012 254.202 -0.015
201906 -0.156 256.143 -0.197
201909 0.432 256.759 0.545
201912 0.002 256.974 0.003
202003 -0.086 258.115 -0.108
202006 0.573 257.797 0.720
202009 -0.175 260.280 -0.218
202012 0.445 260.474 0.554
202103 -0.406 264.877 -0.497
202106 0.861 271.696 1.027
202109 -0.162 274.310 -0.191
202112 1.564 278.802 1.818
202203 0.276 287.504 0.311
202206 0.540 296.311 0.591
202209 2.686 296.808 2.933
202212 -1.103 296.797 -1.204
202303 -2.158 301.836 -2.317
202306 1.593 305.109 1.692
202309 -0.656 307.789 -0.691
202312 0.863 306.746 0.912
202403 0.673 312.332 0.698
202406 0.696 314.175 0.718
202409 1.888 315.301 1.940
202412 -0.474 315.605 -0.487
202503 1.059 319.799 1.073
202506 -1.079 322.561 -1.084
202509 0.899 324.800 0.897
202512 0.719 324.054 0.719

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 $0.93 mean?
E. Sun Financial Holding Co (LUX:ESUNF) has a Cyclically Adjusted FCF per Share of $0.93 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 E. Sun Financial Holding Co and its competitors.
Is E. Sun Financial Holding Co's Cyclically Adjusted FCF per Share too high?
E. Sun Financial Holding Co's current Cyclically Adjusted FCF per Share is $0.93. Overall, E. Sun Financial Holding Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does E. Sun Financial Holding Co's Cyclically Adjusted FCF per Share compare to competitors?
E. Sun Financial Holding Co's Cyclically Adjusted FCF per Share of $0.93 can be compared against companies in the Banks 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 Banks company?
A good Cyclically Adjusted FCF per Share depends on the Banks 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 E. Sun Financial Holding Co and its competitors. E. Sun Financial Holding Co's current Cyclically Adjusted FCF per Share is $0.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E. Sun Financial Holding Co stock overvalued right now?
E. Sun Financial Holding Co (LUX:ESUNF) has a current Cyclically Adjusted FCF per Share of $0.93. The stock's GF Value™ is $24.93, compared to a current price of $22.32 — trading 10.5% below its estimated fair value. The current Cyclically Adjusted FCF per Share is $0.93. E. Sun Financial Holding Co's overall GF Score™ is 87/100 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 E. Sun Financial Holding Co (LUX:ESUNF), the current Cyclically Adjusted FCF per Share is $0.93 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 E. Sun Financial Holding Co (LUX:ESUNF) Overvalued in 2026?

Based on GuruFocus' analysis, E. Sun Financial Holding Co stock appears to be undervalued. The current stock price of $22.32 is trading 10.5% below its estimated GF Value™ of $24.93.

Key valuation signals for LUX:ESUNF:

  • Cyclically Adjusted FCF per Share: $0.93
  • GF Value™: $24.93 vs. price of $22.32 (10.5% below fair value)
  • GF Score™: 87/100 with 4 warning signs

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


E. Sun Financial Holding Co Business Description

Other Exchanges 2884:Taiwan
Address Minsheng East Road, 14th Floor, No. 117 & 1st Floor No. 115, Section 3, Songshan District, Taipei, TWN, 10546
E. Sun Financial Holding Co Ltd provides financial services in Taiwan. The company, through its subsidiaries, offers banking, securities, insurance, and venture capital services. The company has four reportable segments: Corporate banking unit, which handles corporate loans, foreign exchange business, and financial banking operations; Individual banking unit, which handles mortgage, unsecured personal loans (UPLs), wealth management, and credit cards; Overseas branches and subsidiaries, including overseas branches and subsidiaries' business; and Others, including other performance units except for the above operating segments. The company generates the majority of its revenue from Corporate and Individual Banking Units.
87GF Score

Get the complete analysis for LUX:ESUNF

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

$22.32
Price
$24.93
GF Value