Eternal Materials Co (TPE:1717) Cyclically Adjusted FCF per Share: NT$0.88 (As of Mar. 2026)

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TPE:1717 Eternal Materials Co Ltd TPE:1717
59 GF Score
Price NT$63.60
GF Value NT$31.74
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Eternal Materials Co Cyclically Adjusted FCF per Share?

Eternal Materials Co TPE:1717 +3.08% 59 Cyclically Adjusted FCF per Share is NT$0.88 as of Mar. 2026. GuruFocus rates TPE:1717 with a GF Score™ of 59/100 and a GF Value™ of NT$31.74 (Significantly Overvalued). 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.

Eternal Materials Co's adjusted free cash flow per share for the three months ended in Mar. 2026 was NT$0.089. 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$0.88 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Eternal Materials Co's average Cyclically Adjusted FCF Growth Rate was 6.00% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 0.80% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 6.60% 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 Eternal Materials Co was 67.70% per year. The lowest was 0.80% per year. And the median was 12.40% per year.

As of today (2026-08-05), Eternal Materials Co's current stock price is NT$63.60. Eternal Materials Co's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was NT$0.88. Eternal Materials Co's Cyclically Adjusted Price-to-FCF of today is 72.27.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Eternal Materials Co was 191.69. The lowest was 26.48. And the median was 55.76.


Eternal Materials Co  (TPE:1717) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=63.60/0.88
=72.27

* 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 Eternal Materials Co was 191.69. The lowest was 26.48. And the median was 55.76.


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.


Eternal Materials Co Cyclically Adjusted FCF per Share Related Terms


Eternal Materials Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Eternal Materials 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.

Eternal Materials Co Cyclically Adjusted FCF per Share Chart

Eternal Materials 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 0.66 0.78 0.91 0.91 0.80

Eternal Materials 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 0.83 0.91 0.96 0.80 0.88

TPE:1717 vs LIN, SHW, ECL: Cyclically Adjusted FCF per Share Comparison

For the Specialty Chemicals subindustry, Eternal Materials 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.


Eternal Materials Co Cyclically Adjusted Price-to-FCF vs Chemicals Industry

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

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


TPE:1717
59GF Score
Eternal Materials Co Ltd TPE:1717
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Materials 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, Eternal Materials 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)
=0.089/330.2130*330.2130
=0.089

Current CPI (Mar. 2026) = 330.2130.

Eternal Materials Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 0.316 241.018 0.433
201609 -0.630 241.428 -0.862
201612 -0.230 241.432 -0.315
201703 -0.391 243.801 -0.530
201706 -1.152 244.955 -1.553
201709 -0.582 246.819 -0.779
201712 -0.730 246.524 -0.978
201803 -0.890 249.554 -1.178
201806 -0.473 251.989 -0.620
201809 1.201 252.439 1.571
201812 0.430 251.233 0.565
201903 0.222 254.202 0.288
201906 0.543 256.143 0.700
201909 1.307 256.759 1.681
201912 0.307 256.974 0.394
202003 0.620 258.115 0.793
202006 0.371 257.797 0.475
202009 1.403 260.280 1.780
202012 -0.259 260.474 -0.328
202103 -0.317 264.877 -0.395
202106 -0.766 271.696 -0.931
202109 0.071 274.310 0.085
202112 -0.096 278.802 -0.114
202203 0.082 287.504 0.094
202206 0.373 296.311 0.416
202209 1.510 296.808 1.680
202212 1.192 296.797 1.326
202303 1.158 301.836 1.267
202306 0.165 305.109 0.179
202309 0.793 307.789 0.851
202312 0.723 306.746 0.778
202403 -0.453 312.332 -0.479
202406 0.453 314.175 0.476
202409 -0.293 315.301 -0.307
202412 1.152 315.605 1.205
202503 -0.414 319.799 -0.427
202506 0.586 322.561 0.600
202509 0.447 324.800 0.454
202512 0.363 324.054 0.370
202603 0.089 330.213 0.089

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$0.88 mean?
Eternal Materials Co (TPE:1717) has a Cyclically Adjusted FCF per Share of NT$0.88 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 Eternal Materials Co and its competitors.
Is Eternal Materials Co's Cyclically Adjusted FCF per Share too high?
Eternal Materials Co's current Cyclically Adjusted FCF per Share is NT$0.88. Overall, Eternal Materials Co has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Cyclically Adjusted FCF per Share compare to LIN and SHW?
Eternal Materials Co's Cyclically Adjusted FCF per Share of NT$0.88 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 Eternal Materials Co and its competitors. Eternal Materials Co's current Cyclically Adjusted FCF per Share is NT$0.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.74, compared to a current price of NT$63.60 — trading 100.4% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.88. Eternal Materials Co's overall GF Score™ is 59/100 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 Eternal Materials Co (TPE:1717), the current Cyclically Adjusted FCF per Share is NT$0.88 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued. The current stock price of NT$63.60 is trading 100.4% above its estimated GF Value™ of NT$31.74. GuruFocus considers Eternal Materials Co to be Significantly Overvalued.

Key valuation signals for TPE:1717:

  • Cyclically Adjusted FCF per Share: NT$0.88
  • GF Value™: NT$31.74 vs. price of NT$63.60 (100.4% above fair value)
  • GF Score™: 59/100 with 6 warning signs

No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Materials Co Business Description

Address No. 578, Jiangong Road, Sanmin District, Kaohsiung, TWN, 807
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
59GF Score

Get the complete analysis for TPE:1717

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

NT$63.60
Price
NT$31.74
GF Value