China General Plastics (TPE:1305) Cyclically Adjusted FCF per Share: NT$0.59 (As of Dec. 2025)

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TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.45
GF Value NT$14.00
Valuation Modestly Undervalued
! 6 Warning Signs
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What is China General Plastics Cyclically Adjusted FCF per Share?

China General Plastics TPE:1305 +0.81% 57 Cyclically Adjusted FCF per Share is NT$0.59 as of Dec. 2025. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$14.00 (Modestly Undervalued). The stock has 6 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.

China General Plastics's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$-0.231. 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$0.59 for the trailing ten years ended in Dec. 2025.

During the past 12 months, China General Plastics's average Cyclically Adjusted FCF Growth Rate was -36.60% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was -21.10% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was -13.80% 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 China General Plastics was 30.90% per year. The lowest was -21.10% per year. And the median was -4.70% per year.

As of today (2026-07-22), China General Plastics's current stock price is NT$12.45. China General Plastics's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$0.59. China General Plastics's Cyclically Adjusted Price-to-FCF of today is 21.10.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of China General Plastics was 32.81. The lowest was 11.04. And the median was 20.43.


China General Plastics  (TPE:1305) 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.

China General Plastics's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=12.45/0.59
=21.10

* 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 China General Plastics was 32.81. The lowest was 11.04. And the median was 20.43.


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.


China General Plastics Cyclically Adjusted FCF per Share Related Terms


China General Plastics Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for China General Plastics'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.

China General Plastics Cyclically Adjusted FCF per Share Chart

China General Plastics 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 1.57 1.20 1.02 0.93 0.59

China General Plastics 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 0.93 0.85 0.72 0.58 0.59

TPE:1305 vs LIN, SHW, ECL: Cyclically Adjusted FCF per Share Comparison

For the Specialty Chemicals subindustry, China General Plastics'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.


China General Plastics Cyclically Adjusted Price-to-FCF vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China General Plastics's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:1305
57GF Score
China General Plastics Corp TPE:1305
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China General Plastics 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, China General Plastics'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)
=-0.231/324.0540*324.0540
=-0.231

Current CPI (Dec. 2025) = 324.0540.

China General Plastics Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 0.502 238.132 0.683
201606 1.098 241.018 1.476
201609 0.479 241.428 0.643
201612 0.678 241.432 0.910
201703 -0.039 243.801 -0.052
201706 0.051 244.955 0.067
201709 1.060 246.819 1.392
201712 -0.064 246.524 -0.084
201803 0.297 249.554 0.386
201806 0.447 251.989 0.575
201809 1.068 252.439 1.371
201812 0.010 251.233 0.013
201903 0.144 254.202 0.184
201906 0.059 256.143 0.075
201909 0.987 256.759 1.246
201912 0.640 256.974 0.807
202003 -0.073 258.115 -0.092
202006 -0.458 257.797 -0.576
202009 1.083 260.280 1.348
202012 1.095 260.474 1.362
202103 -0.203 264.877 -0.248
202106 0.166 271.696 0.198
202109 -0.401 274.310 -0.474
202112 1.337 278.802 1.554
202203 0.675 287.504 0.761
202206 -1.187 296.311 -1.298
202209 -0.042 296.808 -0.046
202212 -0.540 296.797 -0.590
202303 -0.448 301.836 -0.481
202306 0.260 305.109 0.276
202309 0.230 307.789 0.242
202312 -0.750 306.746 -0.792
202403 -0.023 312.332 -0.024
202406 -0.345 314.175 -0.356
202409 -0.292 315.301 -0.300
202412 -0.604 315.605 -0.620
202503 -0.620 319.799 -0.628
202506 -1.430 322.561 -1.437
202509 -1.357 324.800 -1.354
202512 -0.231 324.054 -0.231

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$0.59 mean?
China General Plastics (TPE:1305) has a Cyclically Adjusted FCF per Share of NT$0.59 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 China General Plastics and its competitors.
Is China General Plastics' Cyclically Adjusted FCF per Share too high?
China General Plastics' current Cyclically Adjusted FCF per Share is NT$0.59. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' Cyclically Adjusted FCF per Share compare to LIN and SHW?
China General Plastics' Cyclically Adjusted FCF per Share of NT$0.59 can be compared against companies in the Chemicals 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 Chemicals company?
A good Cyclically Adjusted FCF per Share depends on the Chemicals 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 China General Plastics and its competitors. China General Plastics's current Cyclically Adjusted FCF per Share is NT$0.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$14.00, compared to a current price of NT$12.45 — trading 11.1% below its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.59. China General Plastics' overall GF Score™ is 57/100 with 6 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 China General Plastics (TPE:1305), the current Cyclically Adjusted FCF per Share is NT$0.59 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 China General Plastics (TPE:1305) Overvalued in 2026?

Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued. The current stock price of NT$12.45 is trading 11.1% below its estimated GF Value™ of NT$14.00. GuruFocus considers China General Plastics to be Modestly Undervalued.

Key valuation signals for TPE:1305:

  • Cyclically Adjusted FCF per Share: NT$0.59
  • GF Value™: NT$14.00 vs. price of NT$12.45 (11.1% below fair value)
  • GF Score™: 57/100 with 6 warning signs

No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China General Plastics Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
57GF Score

Get the complete analysis for TPE:1305

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

NT$12.45
Price
NT$14.00
GF Value