Universalorporation (TPE:1325) Cyclically Adjusted FCF per Share: NT$3.46 (As of Dec. 2025)

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TPE:1325 Universal Incorporation TPE:1325
65 GF Score
Price NT$27.70
GF Value NT$20.77
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Universalorporation Cyclically Adjusted FCF per Share?

Universalorporation TPE:1325 -1.95% 65 Cyclically Adjusted FCF per Share is NT$3.46 as of Dec. 2025. GuruFocus rates TPE:1325 with a GF Score™ of 65/100 and a GF Value™ of NT$20.77 (Significantly Overvalued). 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.

Universalorporation's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$0.251. 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$3.46 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Universalorporation's average Cyclically Adjusted FCF Growth Rate was -8.90% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was -0.90% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 0.10% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted FCF Growth Rate of Universalorporation was 51.10% per year. The lowest was -0.90% per year. And the median was 1.50% per year.

As of today (2026-07-24), Universalorporation's current stock price is NT$27.70. Universalorporation's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$3.46. Universalorporation's Cyclically Adjusted Price-to-FCF of today is 8.01.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Universalorporation was 185.29. The lowest was 5.92. And the median was 8.64.


Universalorporation  (TPE:1325) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=27.70/3.46
=8.01

* 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 Universalorporation was 185.29. The lowest was 5.92. And the median was 8.64.


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.


Universalorporation Cyclically Adjusted FCF per Share Related Terms


Universalorporation Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Universalorporation'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.

Universalorporation Cyclically Adjusted FCF per Share Chart

Universalorporation 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 3.57 3.55 3.70 3.80 3.46

Universalorporation 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 3.80 3.69 3.62 3.52 3.46

Universalorporation Cyclically Adjusted FCF per Share Competitor Comparison

For the Textile Manufacturing subindustry, Universalorporation'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.


Universalorporation Cyclically Adjusted Price-to-FCF vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universalorporation's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:1325
65GF Score
Universal Incorporation TPE:1325
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universalorporation 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, Universalorporation'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)
=0.251/324.0540*324.0540
=0.251

Current CPI (Dec. 2025) = 324.0540.

Universalorporation Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 0.593 238.132 0.807
201606 0.297 241.018 0.399
201609 0.421 241.428 0.565
201612 0.023 241.432 0.031
201703 0.458 243.801 0.609
201706 0.600 244.955 0.794
201709 0.125 246.819 0.164
201712 0.116 246.524 0.152
201803 0.277 249.554 0.360
201806 -0.077 251.989 -0.099
201809 0.035 252.439 0.045
201812 -0.142 251.233 -0.183
201903 0.073 254.202 0.093
201906 0.170 256.143 0.215
201909 -0.570 256.759 -0.719
201912 -0.253 256.974 -0.319
202003 1.151 258.115 1.445
202006 6.209 257.797 7.805
202009 11.891 260.280 14.805
202012 5.513 260.474 6.859
202103 3.792 264.877 4.639
202106 -3.309 271.696 -3.947
202109 -1.421 274.310 -1.679
202112 -0.227 278.802 -0.264
202203 0.469 287.504 0.529
202206 -0.453 296.311 -0.495
202209 0.524 296.808 0.572
202212 0.115 296.797 0.126
202303 0.350 301.836 0.376
202306 0.250 305.109 0.266
202309 0.602 307.789 0.634
202312 -0.061 306.746 -0.064
202403 0.163 312.332 0.169
202406 0.050 314.175 0.052
202409 -0.088 315.301 -0.090
202412 0.198 315.605 0.203
202503 -0.111 319.799 -0.112
202506 -0.604 322.561 -0.607
202509 0.170 324.800 0.170
202512 0.251 324.054 0.251

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$3.46 mean?
Universalorporation (TPE:1325) has a Cyclically Adjusted FCF per Share of NT$3.46 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 Universalorporation and its competitors.
Is Universalorporation's Cyclically Adjusted FCF per Share too high?
Universalorporation's current Cyclically Adjusted FCF per Share is NT$3.46. Overall, Universalorporation has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universalorporation's Cyclically Adjusted FCF per Share compare to competitors?
Universalorporation's Cyclically Adjusted FCF per Share of NT$3.46 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Cyclically Adjusted FCF per Share depends on the Manufacturing - Apparel & Accessories 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 Universalorporation and its competitors. Universalorporation's current Cyclically Adjusted FCF per Share is NT$3.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universalorporation stock overvalued right now?
Based on GuruFocus' analysis, Universalorporation (TPE:1325) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$20.77, compared to a current price of NT$27.70 — trading 33.4% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$3.46. Universalorporation's overall GF Score™ is 65/100 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 Universalorporation (TPE:1325), the current Cyclically Adjusted FCF per Share is NT$3.46 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 Universalorporation (TPE:1325) Overvalued in 2026?

Based on GuruFocus' analysis, Universalorporation stock appears to be overvalued. The current stock price of NT$27.70 is trading 33.4% above its estimated GF Value™ of NT$20.77. GuruFocus considers Universalorporation to be Significantly Overvalued.

Key valuation signals for TPE:1325:

  • Cyclically Adjusted FCF per Share: NT$3.46
  • GF Value™: NT$20.77 vs. price of NT$27.70 (33.4% above fair value)
  • GF Score™: 65/100 with 2 warning signs

No single metric tells the full story. See the TPE:1325 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Universalorporation Business Description

Address 372, Lin Shen N. Road, 10 Floor, Taipei, TWN, 104
Universal Incorporation operates in the textile manufacturing industry. The product portfolio of the company includes spun-bond, melt-blown, and medical face masks. Geographically company operates in Taiwan, China, the United States, Northeast Asia out of which it generates the majority of the revenue from Taiwan.
65GF Score

Get the complete analysis for TPE:1325

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

NT$27.70
Price
NT$20.77
GF Value