Samebest Co (ROCO:8489) Cyclically Adjusted FCF per Share: NT$6.60 (As of Dec. 2025)

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ROCO:8489 Samebest Co Ltd ROCO:8489
40 GF Score
Price NT$21.90
! 9 Warning Signs
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What is Samebest Co Cyclically Adjusted FCF per Share?

Samebest Co ROCO:8489 -1.79% 40 Cyclically Adjusted FCF per Share is NT$6.60 as of Dec. 2025. GuruFocus rates ROCO:8489 with a GF Score™ of 40/100. The stock has 9 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.

Samebest Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$2.596. 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$6.60 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Samebest Co's average Cyclically Adjusted FCF Growth Rate was -2.10% 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 (2026-07-29), Samebest Co's current stock price is NT$21.90. Samebest Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$6.60. Samebest Co's Cyclically Adjusted Price-to-FCF of today is 3.32.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Samebest Co was 7.98. The lowest was 3.29. And the median was 5.04.


Samebest Co  (ROCO:8489) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=21.90/6.60
=3.32

* 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 Samebest Co was 7.98. The lowest was 3.29. And the median was 5.04.


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.


Samebest Co Cyclically Adjusted FCF per Share Related Terms


Samebest Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Samebest 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.

Samebest Co Cyclically Adjusted FCF per Share Chart

Samebest 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 0.00 0.00 0.00 6.74 6.60

Samebest 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 6.74 6.52 6.70 6.52 6.60

ROCO:8489 vs EDU, TAL, LAUR: Cyclically Adjusted FCF per Share Comparison

For the Education & Training Services subindustry, Samebest 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.


Samebest Co Cyclically Adjusted Price-to-FCF vs Education Industry

For the Education industry and Consumer Defensive sector, Samebest Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


ROCO:8489
40GF Score
Samebest Co Ltd ROCO:8489
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Samebest 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, Samebest 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)
=2.596/324.0540*324.0540
=2.596

Current CPI (Dec. 2025) = 324.0540.

Samebest Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.100 238.132 -0.136
201606 0.903 241.018 1.214
201609 0.614 241.428 0.824
201612 -0.104 241.432 -0.140
201703 -0.045 243.801 -0.060
201706 0.688 244.955 0.910
201709 4.843 246.819 6.358
201712 5.386 246.524 7.080
201803 2.014 249.554 2.615
201806 8.346 251.989 10.733
201809 -0.214 252.439 -0.275
201812 6.534 251.233 8.428
201903 -1.353 254.202 -1.725
201906 0.543 256.143 0.687
201909 -0.044 256.759 -0.056
201912 2.399 256.974 3.025
202003 -1.439 258.115 -1.807
202006 4.814 257.797 6.051
202009 -0.951 260.280 -1.184
202012 4.182 260.474 5.203
202103 -0.319 264.877 -0.390
202106 2.402 271.696 2.865
202109 0.292 274.310 0.345
202112 3.752 278.802 4.361
202203 -1.602 287.504 -1.806
202206 3.493 296.311 3.820
202209 -0.500 296.808 -0.546
202212 -1.553 296.797 -1.696
202303 -2.354 301.836 -2.527
202306 3.594 305.109 3.817
202309 -2.279 307.789 -2.399
202312 3.340 306.746 3.528
202403 -1.754 312.332 -1.820
202406 4.183 314.175 4.315
202409 -2.090 315.301 -2.148
202412 4.655 315.605 4.780
202503 -1.126 319.799 -1.141
202506 2.846 322.561 2.859
202509 -0.569 324.800 -0.568
202512 2.596 324.054 2.596

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$6.60 mean?
Samebest Co (ROCO:8489) has a Cyclically Adjusted FCF per Share of NT$6.60 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 Samebest Co and its competitors.
Is Samebest Co's Cyclically Adjusted FCF per Share too high?
Samebest Co's current Cyclically Adjusted FCF per Share is NT$6.60. Overall, Samebest Co has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does Samebest Co's Cyclically Adjusted FCF per Share compare to EDU and TAL?
Samebest Co's Cyclically Adjusted FCF per Share of NT$6.60 can be compared against companies in the Education 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 an Education company?
A good Cyclically Adjusted FCF per Share depends on the Education 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 Samebest Co and its competitors. Samebest Co's current Cyclically Adjusted FCF per Share is NT$6.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samebest Co stock overvalued right now?
Samebest Co (ROCO:8489) has a current Cyclically Adjusted FCF per Share of NT$6.60. The current Cyclically Adjusted FCF per Share is NT$6.60. Samebest Co's overall GF Score™ is 40/100 with 9 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 Samebest Co (ROCO:8489), the current Cyclically Adjusted FCF per Share is NT$6.60 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.

Samebest Co Business Description

Address Chongzhong Road, Lane 609, Section 5, 5th Floor, No. 2, Sanchong District, New Taipei, TWN
Samebest Co Ltd is an e-learning company. It creates new patterns of learning. Its products include King Studies, Wang Pre-enrollment, The M Riders cloud classroom, and Wang Yi. The company operates in the Chinese cloud learning service industry.
40GF Score

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

NT$21.90
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