Kuen Ling Machinery Refrigerating Co (ROCO:4527) Cyclically Adjusted FCF per Share: NT$3.35 (As of Dec. 2025)

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ROCO:4527 Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
67 GF Score
Price NT$39.00
GF Value NT$36.90
Valuation Fairly Valued
! 2 Warning Signs
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What is Kuen Ling Machinery Refrigerating Co Cyclically Adjusted FCF per Share?

Kuen Ling Machinery Refrigerating Co ROCO:4527 +0.78% 67 Cyclically Adjusted FCF per Share is NT$3.35 as of Dec. 2025. GuruFocus rates ROCO:4527 with a GF Score™ of 67/100 and a GF Value™ of NT$36.90 (Fairly Valued). The stock has 2 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.

Kuen Ling Machinery Refrigerating Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$2.690. 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$3.35 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Kuen Ling Machinery Refrigerating Co's average Cyclically Adjusted FCF Growth Rate was 10.20% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 10.20% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 7.00% 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 Kuen Ling Machinery Refrigerating Co was 10.60% per year. The lowest was 3.40% per year. And the median was 8.25% per year.

As of today (2026-08-02), Kuen Ling Machinery Refrigerating Co's current stock price is NT$39.00. Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$3.35. Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted Price-to-FCF of today is 11.64.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Kuen Ling Machinery Refrigerating Co was 23.17. The lowest was 9.68. And the median was 12.69.


Kuen Ling Machinery Refrigerating Co  (ROCO:4527) 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.

Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=39.00/3.35
=11.64

* 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 Kuen Ling Machinery Refrigerating Co was 23.17. The lowest was 9.68. And the median was 12.69.


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.


Kuen Ling Machinery Refrigerating Co Cyclically Adjusted FCF per Share Related Terms


Kuen Ling Machinery Refrigerating Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Kuen Ling Machinery Refrigerating 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.

Kuen Ling Machinery Refrigerating Co Cyclically Adjusted FCF per Share Chart

Kuen Ling Machinery Refrigerating 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 2.53 2.50 2.59 3.04 3.35

Kuen Ling Machinery Refrigerating 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 3.04 3.32 3.22 3.41 3.35

ROCO:4527 vs APH, GLW, TEL: Cyclically Adjusted FCF per Share Comparison

For the Electronic Components subindustry, Kuen Ling Machinery Refrigerating 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.


Kuen Ling Machinery Refrigerating Co Cyclically Adjusted Price-to-FCF vs Hardware Industry

For the Hardware industry and Technology sector, Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted Price-to-FCF falls into.


ROCO:4527
67GF Score
Kuen Ling Machinery Refrigerating Co Ltd ROCO:4527
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kuen Ling Machinery Refrigerating 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, Kuen Ling Machinery Refrigerating 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)
=2.69/324.0540*324.0540
=2.690

Current CPI (Dec. 2025) = 324.0540.

Kuen Ling Machinery Refrigerating Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 0.324 238.132 0.441
201606 0.389 241.018 0.523
201609 0.984 241.428 1.321
201612 1.768 241.432 2.373
201703 -0.225 243.801 -0.299
201706 0.659 244.955 0.872
201709 0.050 246.819 0.066
201712 1.530 246.524 2.011
201803 -0.106 249.554 -0.138
201806 0.701 251.989 0.901
201809 -0.613 252.439 -0.787
201812 3.256 251.233 4.200
201903 0.462 254.202 0.589
201906 -0.521 256.143 -0.659
201909 -0.064 256.759 -0.081
201912 0.941 256.974 1.187
202003 -0.632 258.115 -0.793
202006 0.156 257.797 0.196
202009 2.694 260.280 3.354
202012 1.606 260.474 1.998
202103 -0.850 264.877 -1.040
202106 0.705 271.696 0.841
202109 0.271 274.310 0.320
202112 -0.052 278.802 -0.060
202203 -1.613 287.504 -1.818
202206 0.061 296.311 0.067
202209 0.719 296.808 0.785
202212 1.018 296.797 1.111
202303 1.127 301.836 1.210
202306 1.427 305.109 1.516
202309 1.597 307.789 1.681
202312 -0.078 306.746 -0.082
202403 -0.763 312.332 -0.792
202406 0.334 314.175 0.345
202409 4.182 315.301 4.298
202412 2.639 315.605 2.710
202503 1.599 319.799 1.620
202506 -0.332 322.561 -0.334
202509 1.115 324.800 1.112
202512 2.690 324.054 2.690

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$3.35 mean?
Kuen Ling Machinery Refrigerating Co (ROCO:4527) has a Cyclically Adjusted FCF per Share of NT$3.35 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 Kuen Ling Machinery Refrigerating Co and its competitors.
Is Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted FCF per Share too high?
Kuen Ling Machinery Refrigerating Co's current Cyclically Adjusted FCF per Share is NT$3.35. Overall, Kuen Ling Machinery Refrigerating Co has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted FCF per Share compare to APH and GLW?
Kuen Ling Machinery Refrigerating Co's Cyclically Adjusted FCF per Share of NT$3.35 can be compared against companies in the Hardware 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 Hardware company?
A good Cyclically Adjusted FCF per Share depends on the Hardware 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 Kuen Ling Machinery Refrigerating Co and its competitors. Kuen Ling Machinery Refrigerating Co's current Cyclically Adjusted FCF per Share is NT$3.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuen Ling Machinery Refrigerating Co stock overvalued right now?
Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co (ROCO:4527) is currently considered Fairly Valued. The stock's GF Value™ is NT$36.90, compared to a current price of NT$39.00 — trading 5.7% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$3.35. Kuen Ling Machinery Refrigerating Co's overall GF Score™ is 67/100 with 2 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527), the current Cyclically Adjusted FCF per Share is NT$3.35 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 Kuen Ling Machinery Refrigerating Co (ROCO:4527) Overvalued in 2026?

Based on GuruFocus' analysis, Kuen Ling Machinery Refrigerating Co stock appears to be overvalued. The current stock price of NT$39.00 is trading 5.7% above its estimated GF Value™ of NT$36.90. GuruFocus considers Kuen Ling Machinery Refrigerating Co to be Fairly Valued.

Key valuation signals for ROCO:4527:

  • Cyclically Adjusted FCF per Share: NT$3.35
  • GF Value™: NT$36.90 vs. price of NT$39.00 (5.7% above fair value)
  • GF Score™: 67/100 with 2 warning signs

No single metric tells the full story. See the ROCO:4527 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kuen Ling Machinery Refrigerating Co Business Description

Address No.300, Chihkan North Road, Ziguan District, Kaohsiung, TWN, 826
Kuen Ling Machinery Refrigerating Co Ltd is engaged in the installation, maintenance, repair, assembly, manufacturing, processing, buying and selling, domestic and international sales, and leasing of condensers, ice water coolers, ice water units, and refrigeration units. Its products are water-cooled centrifugal, screw type, flooded type chiller units, air-cooled chiller unit, computer room packaged chiller units, thermal storage ice tank, and vacuum freeze-dried equipment. There are three segments of the Group, which are operation bases in Taiwan, Mainland China and Vietnam regions.
67GF Score

Get the complete analysis for ROCO:4527

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

NT$39.00
Price
NT$36.90
GF Value