Everest Textile Co (TPE:1460) Cyclically Adjusted FCF per Share: NT$-1.45 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:1460 Everest Textile Co Ltd TPE:1460
55 GF Score
Price NT$6.92
GF Value NT$6.35
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Everest Textile Co Cyclically Adjusted FCF per Share?

Everest Textile Co TPE:1460 55 Cyclically Adjusted FCF per Share is NT$-1.45 as of Dec. 2025. GuruFocus rates TPE:1460 with a GF Score™ of 55/100 and a GF Value™ of NT$6.35 (Fairly Valued). The stock has 3 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.

Everest Textile Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$-0.034. Add all the adjusted free cash flow per share for the past 10 years together and divide the count will get our Cyclically Adjusted FCF per Share, which is NT$-1.45 for the trailing ten years ended in Dec. 2025.

During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 2.00% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was -8.20% 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 Everest Textile Co was 2.00% per year. The lowest was -18.00% per year. And the median was -13.30% per year.

As of today (2026-07-24), Everest Textile Co's current stock price is NT$6.92. Everest Textile Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$-1.45. Everest Textile Co's Cyclically Adjusted Price-to-FCF of today is .


Everest Textile Co  (TPE:1460) 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.


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.


Everest Textile Co Cyclically Adjusted FCF per Share Related Terms


Everest Textile Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Everest Textile 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.

Everest Textile Co Cyclically Adjusted FCF per Share Chart

Everest Textile 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 -1.25 -1.54 -1.48 -1.43 -1.45

Everest Textile 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 -1.43 -1.36 -1.38 -1.39 -1.45

Everest Textile Co Cyclically Adjusted FCF per Share Competitor Comparison

For the Textile Manufacturing subindustry, Everest Textile 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.


Everest Textile Co Cyclically Adjusted Price-to-FCF vs Manufacturing - Apparel & Accessories Industry

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

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


TPE:1460
55GF Score
Everest Textile Co Ltd TPE:1460
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Everest Textile 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, Everest Textile 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)
=-0.034/324.0540*324.0540
=-0.034

Current CPI (Dec. 2025) = 324.0540.

Everest Textile Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.363 238.132 -0.494
201606 0.023 241.018 0.031
201609 -0.255 241.428 -0.342
201612 -0.248 241.432 -0.333
201703 -1.787 243.801 -2.375
201706 -0.922 244.955 -1.220
201709 -2.188 246.819 -2.873
201712 -0.611 246.524 -0.803
201803 -1.101 249.554 -1.430
201806 0.193 251.989 0.248
201809 -0.447 252.439 -0.574
201812 -0.440 251.233 -0.568
201903 -0.651 254.202 -0.830
201906 -0.741 256.143 -0.937
201909 -0.605 256.759 -0.764
201912 -0.146 256.974 -0.184
202003 -0.337 258.115 -0.423
202006 -0.287 257.797 -0.361
202009 -0.903 260.280 -1.124
202012 -0.206 260.474 -0.256
202103 0.156 264.877 0.191
202106 -0.522 271.696 -0.623
202109 -0.857 274.310 -1.012
202112 -0.473 278.802 -0.550
202203 0.084 287.504 0.095
202206 -0.350 296.311 -0.383
202209 -0.241 296.808 -0.263
202212 0.138 296.797 0.151
202303 0.955 301.836 1.025
202306 0.100 305.109 0.106
202309 0.196 307.789 0.206
202312 0.731 306.746 0.772
202403 0.441 312.332 0.458
202406 0.048 314.175 0.050
202409 0.190 315.301 0.195
202412 -0.116 315.605 -0.119
202503 0.788 319.799 0.798
202506 0.295 322.561 0.296
202509 -0.242 324.800 -0.241
202512 -0.034 324.054 -0.034

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$-1.45 mean?
Everest Textile Co (TPE:1460) has a Cyclically Adjusted FCF per Share of NT$-1.45 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 Everest Textile Co and its competitors.
Is Everest Textile Co's Cyclically Adjusted FCF per Share too high?
Everest Textile Co's current Cyclically Adjusted FCF per Share is NT$-1.45. Overall, Everest Textile Co has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Everest Textile Co's Cyclically Adjusted FCF per Share compare to competitors?
Everest Textile Co's Cyclically Adjusted FCF per Share of NT$-1.45 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 Everest Textile Co and its competitors. Everest Textile Co's current Cyclically Adjusted FCF per Share is NT$-1.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everest Textile Co stock overvalued right now?
Based on GuruFocus' analysis, Everest Textile Co (TPE:1460) is currently considered Fairly Valued. The stock's GF Value™ is NT$6.35, compared to a current price of NT$6.92 — trading 9% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$-1.45. Everest Textile Co's overall GF Score™ is 55/100 with 3 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 Everest Textile Co (TPE:1460), the current Cyclically Adjusted FCF per Share is NT$-1.45 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 Everest Textile Co (TPE:1460) Overvalued in 2026?

Based on GuruFocus' analysis, Everest Textile Co stock appears to be overvalued. The current stock price of NT$6.92 is trading 9% above its estimated GF Value™ of NT$6.35. GuruFocus considers Everest Textile Co to be Fairly Valued.

Key valuation signals for TPE:1460:

  • Cyclically Adjusted FCF per Share: NT$-1.45
  • GF Value™: NT$6.35 vs. price of NT$6.92 (9% above fair value)
  • GF Score™: 55/100 with 3 warning signs

No single metric tells the full story. See the TPE:1460 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Everest Textile Co Business Description

Address No.256, Minghe Vil, Shanshang District, Tainan, TWN, 74342
Everest Textile Co Ltd, along with its subsidiaries, is engaged in the production and sale of various textile products, such as chemical fiber fabrics, cotton fabrics, and blended fabrics. The reportable segments of the company are as follows: i) Textile segment, ii) Investment segment. The majority of revenue is derived from the Textile segment, which includes the sale of its core products: finished fabrics, Textured yarn, and Others. Geographically, the company operates in five regions: Taiwan, China, Thailand, the United States, and Ethiopia, with the maximum revenue generated from Taiwan.
55GF Score

Get the complete analysis for TPE:1460

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

NT$6.92
Price
NT$6.35
GF Value