LFA Co (ROCO:3226) Cyclically Adjusted FCF per Share: NT$3.01 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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.

ROCO:3226 LFA Co Ltd ROCO:3226
62 GF Score
Price NT$51.10
GF Value NT$33.72
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is LFA Co Cyclically Adjusted FCF per Share?

LFA Co ROCO:3226 +0.99% 62 Cyclically Adjusted FCF per Share is NT$3.01 as of Mar. 2026. GuruFocus rates ROCO:3226 with a GF Score™ of 62/100 and a GF Value™ of NT$33.72 (Significantly Overvalued). 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.

LFA Co's adjusted free cash flow per share for the three months ended in Mar. 2026 was NT$0.091. 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 NT$3.01 for the trailing ten years ended in Mar. 2026.

During the past 12 months, LFA Co's average Cyclically Adjusted FCF Growth Rate was -100.00% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 1.90% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 9.40% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted FCF Growth Rate of LFA Co was 33.50% per year. The lowest was 1.90% per year. And the median was 15.10% per year.

As of today (2026-08-05), LFA Co's current stock price is NT$51.10. LFA Co's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was NT$3.01. LFA Co's Cyclically Adjusted Price-to-FCF of today is 16.98.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of LFA Co was 54.77. The lowest was 12.29. And the median was 21.43.


LFA Co  (ROCO:3226) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=51.10/3.01
=16.98

* 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 LFA Co was 54.77. The lowest was 12.29. And the median was 21.43.


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.


LFA Co Cyclically Adjusted FCF per Share Related Terms


LFA Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for LFA 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.

LFA Co Cyclically Adjusted FCF per Share Chart

LFA 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 2.49 2.76 3.29 3.42 2.92

LFA Co 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 3.50 3.35 3.10 2.92 3.01

ROCO:3226 vs ORLY, AZO: Cyclically Adjusted FCF per Share Comparison

For the Auto Parts subindustry, LFA 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.


LFA Co Cyclically Adjusted Price-to-FCF vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, LFA Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


ROCO:3226
62GF Score
LFA Co Ltd ROCO:3226
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LFA 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, LFA Co'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)
=0.091/330.2130*330.2130
=0.091

Current CPI (Mar. 2026) = 330.2130.

LFA Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 1.582 241.018 2.167
201609 0.363 241.428 0.496
201612 1.633 241.432 2.233
201703 -1.106 243.801 -1.498
201706 0.552 244.955 0.744
201709 0.179 246.819 0.239
201712 1.325 246.524 1.775
201803 -0.222 249.554 -0.294
201806 2.407 251.989 3.154
201809 1.171 252.439 1.532
201812 0.672 251.233 0.883
201903 0.908 254.202 1.180
201906 1.690 256.143 2.179
201909 -0.383 256.759 -0.493
201912 1.137 256.974 1.461
202003 0.534 258.115 0.683
202006 0.787 257.797 1.008
202009 3.904 260.280 4.953
202012 1.334 260.474 1.691
202103 -0.200 264.877 -0.249
202106 1.528 271.696 1.857
202109 0.722 274.310 0.869
202112 -1.959 278.802 -2.320
202203 -1.264 287.504 -1.452
202206 0.079 296.311 0.088
202209 -0.661 296.808 -0.735
202212 2.392 296.797 2.661
202303 2.164 301.836 2.367
202306 -1.066 305.109 -1.154
202309 0.523 307.789 0.561
202312 1.188 306.746 1.279
202403 1.100 312.332 1.163
202406 2.005 314.175 2.107
202409 0.368 315.301 0.385
202412 0.202 315.605 0.211
202503 -0.284 319.799 -0.293
202506 -0.255 322.561 -0.261
202509 -0.631 324.800 -0.642
202512 -0.516 324.054 -0.526
202603 0.091 330.213 0.091

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 NT$3.01 mean?
LFA Co (ROCO:3226) has a Cyclically Adjusted FCF per Share of NT$3.01 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 LFA Co and its competitors.
Is LFA Co's Cyclically Adjusted FCF per Share too high?
LFA Co's current Cyclically Adjusted FCF per Share is NT$3.01. Overall, LFA Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LFA Co's Cyclically Adjusted FCF per Share compare to ORLY and AZO?
LFA Co's Cyclically Adjusted FCF per Share of NT$3.01 can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Cyclically Adjusted FCF per Share depends on the Vehicles & Parts 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 LFA Co and its competitors. LFA Co's current Cyclically Adjusted FCF per Share is NT$3.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LFA Co stock overvalued right now?
Based on GuruFocus' analysis, LFA Co (ROCO:3226) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.72, compared to a current price of NT$51.10 — trading 51.5% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$3.01. LFA Co's overall GF Score™ is 62/100 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 LFA Co (ROCO:3226), the current Cyclically Adjusted FCF per Share is NT$3.01 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 LFA Co (ROCO:3226) Overvalued in 2026?

Based on GuruFocus' analysis, LFA Co stock appears to be overvalued. The current stock price of NT$51.10 is trading 51.5% above its estimated GF Value™ of NT$33.72. GuruFocus considers LFA Co to be Significantly Overvalued.

Key valuation signals for ROCO:3226:

  • Cyclically Adjusted FCF per Share: NT$3.01
  • GF Value™: NT$33.72 vs. price of NT$51.10 (51.5% above fair value)
  • GF Score™: 62/100 with 4 warning signs

No single metric tells the full story. See the ROCO:3226 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LFA Co Business Description

Address Huangong Road, No. 75, Yongkang District, Tainan, TWN, 71041
LFA Co Ltd is engaged in the manufacturing, processing, and trading of automotive components and electronic components. The company's products include headlights, foglights, tail lamps, and other related products for different types of automotive vehicles. It operates in only one segment of production and sales of automotive components.
62GF Score

Get the complete analysis for ROCO:3226

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

NT$51.10
Price
NT$33.72
GF Value