Tainan Spinning Co (TPE:1440) Cyclically Adjusted FCF per Share: NT$0.27 (As of Mar. 2026)

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TPE:1440 Tainan Spinning Co Ltd TPE:1440
60 GF Score
Price NT$13.00
GF Value NT$10.74
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Tainan Spinning Co Cyclically Adjusted FCF per Share?

Tainan Spinning Co TPE:1440 +1.96% 60 Cyclically Adjusted FCF per Share is NT$0.27 as of Mar. 2026. GuruFocus rates TPE:1440 with a GF Score™ of 60/100 and a GF Value™ of NT$10.74 (Modestly 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.

Tainan Spinning Co's adjusted free cash flow per share for the three months ended in Mar. 2026 was NT$0.063. 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$0.27 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Tainan Spinning Co's average Cyclically Adjusted FCF Growth Rate was -100.00% 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 Tainan Spinning Co was 12.30% per year. The lowest was -17.70% per year. And the median was -10.10% per year.

As of today (2026-07-22), Tainan Spinning Co's current stock price is NT$13.00. Tainan Spinning Co's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was NT$0.27. Tainan Spinning Co's Cyclically Adjusted Price-to-FCF of today is 48.15.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Tainan Spinning Co was 1620.00. The lowest was 48.30. And the median was 100.00.


Tainan Spinning Co  (TPE:1440) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=13.00/0.27
=48.15

* 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 Tainan Spinning Co was 1620.00. The lowest was 48.30. And the median was 100.00.


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.


Tainan Spinning Co Cyclically Adjusted FCF per Share Related Terms


Tainan Spinning Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Tainan Spinning 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.

Tainan Spinning Co Cyclically Adjusted FCF per Share Chart

Tainan Spinning 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 -0.32 -0.31 -0.29 0.04 0.16

Tainan Spinning 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 0.05 0.14 0.19 0.16 0.27

Tainan Spinning Co Cyclically Adjusted FCF per Share Competitor Comparison

For the Textile Manufacturing subindustry, Tainan Spinning 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.


Tainan Spinning Co Cyclically Adjusted Price-to-FCF vs Manufacturing - Apparel & Accessories Industry

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

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


TPE:1440
60GF Score
Tainan Spinning Co Ltd TPE:1440
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tainan Spinning 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, Tainan Spinning 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)
=0.063/330.2130*330.2130
=0.063

Current CPI (Mar. 2026) = 330.2130.

Tainan Spinning Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 0.002 241.018 0.003
201609 0.074 241.428 0.101
201612 0.062 241.432 0.085
201703 -0.438 243.801 -0.593
201706 -0.031 244.955 -0.042
201709 0.532 246.819 0.712
201712 -0.164 246.524 -0.220
201803 -0.327 249.554 -0.433
201806 -0.252 251.989 -0.330
201809 0.396 252.439 0.518
201812 -0.083 251.233 -0.109
201903 -0.215 254.202 -0.279
201906 -0.381 256.143 -0.491
201909 0.600 256.759 0.772
201912 0.256 256.974 0.329
202003 -0.554 258.115 -0.709
202006 -0.397 257.797 -0.509
202009 0.474 260.280 0.601
202012 0.649 260.474 0.823
202103 -0.019 264.877 -0.024
202106 -0.073 271.696 -0.089
202109 -0.286 274.310 -0.344
202112 0.666 278.802 0.789
202203 0.513 287.504 0.589
202206 0.148 296.311 0.165
202209 0.133 296.808 0.148
202212 0.354 296.797 0.394
202303 -0.584 301.836 -0.639
202306 0.061 305.109 0.066
202309 0.184 307.789 0.197
202312 -0.330 306.746 -0.355
202403 -0.630 312.332 -0.666
202406 -0.038 314.175 -0.040
202409 0.455 315.301 0.477
202412 0.226 315.605 0.236
202503 0.234 319.799 0.242
202506 0.642 322.561 0.657
202509 0.313 324.800 0.318
202512 0.273 324.054 0.278
202603 0.063 330.213 0.063

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$0.27 mean?
Tainan Spinning Co (TPE:1440) has a Cyclically Adjusted FCF per Share of NT$0.27 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 Tainan Spinning Co and its competitors.
Is Tainan Spinning Co's Cyclically Adjusted FCF per Share too high?
Tainan Spinning Co's current Cyclically Adjusted FCF per Share is NT$0.27. Overall, Tainan Spinning Co has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tainan Spinning Co's Cyclically Adjusted FCF per Share compare to competitors?
Tainan Spinning Co's Cyclically Adjusted FCF per Share of NT$0.27 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 Tainan Spinning Co and its competitors. Tainan Spinning Co's current Cyclically Adjusted FCF per Share is NT$0.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tainan Spinning Co stock overvalued right now?
Based on GuruFocus' analysis, Tainan Spinning Co (TPE:1440) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$10.74, compared to a current price of NT$13.00 — trading 21% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.27. Tainan Spinning Co's overall GF Score™ is 60/100 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 Tainan Spinning Co (TPE:1440), the current Cyclically Adjusted FCF per Share is NT$0.27 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 Tainan Spinning Co (TPE:1440) Overvalued in 2026?

Based on GuruFocus' analysis, Tainan Spinning Co stock appears to be overvalued. The current stock price of NT$13.00 is trading 21% above its estimated GF Value™ of NT$10.74. GuruFocus considers Tainan Spinning Co to be Modestly Overvalued.

Key valuation signals for TPE:1440:

  • Cyclically Adjusted FCF per Share: NT$0.27
  • GF Value™: NT$10.74 vs. price of NT$13.00 (21% above fair value)
  • GF Score™: 60/100 with 4 warning signs

No single metric tells the full story. See the TPE:1440 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tainan Spinning Co Business Description

Address No. 398, Zhonghua East Road, 10th Floor, Section 1, East District, Tainan, TWN, 701
Tainan Spinning Co Ltd is a Taiwan-based company that is principally engaged in manufacturing, processing, sale of textile products, woven textile products and synthetic fiber materials, construction of public housing, and the rental and sale of commercial property. The company's products include yarn, polyester, polyester filament, pet granules (spinning), processed yarn, and others. The company also operates a real estate business. The company generates the majority of its total revenue from textile products.
60GF Score

Get the complete analysis for TPE:1440

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

NT$13.00
Price
NT$10.74
GF Value