Yung Chi Paint & Varnish Mfg Co (TPE:1726) Cyclically Adjusted FCF per Share: NT$3.92 (As of Jun. 2026)

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:1726 Yung Chi Paint & Varnish Mfg Co Ltd TPE:1726
88 GF Score
Price NT$76.60
GF Value NT$78.79
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted FCF per Share?

Yung Chi Paint & Varnish Mfg Co TPE:1726 -0.39% 88 Cyclically Adjusted FCF per Share is NT$3.92 as of Jun. 2026. GuruFocus rates TPE:1726 with a GF Score™ of 88/100 and a GF Value™ of NT$78.79 (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.

Yung Chi Paint & Varnish Mfg Co's adjusted free cash flow per share for the three months ended in Jun. 2026 was NT$-0.289. 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$3.92 for the trailing ten years ended in Jun. 2026.

During the past 12 months, Yung Chi Paint & Varnish Mfg Co's average Cyclically Adjusted FCF Growth Rate was -10.70% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was -1.10% 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 Yung Chi Paint & Varnish Mfg Co was 3.70% per year. The lowest was -1.10% per year. And the median was 2.50% per year.

As of today (2026-09-15), Yung Chi Paint & Varnish Mfg Co's current stock price is NT$76.60. Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted FCF per Share for the quarter that ended in Jun. 2026 was NT$3.92. Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Price-to-FCF of today is 19.54.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Yung Chi Paint & Varnish Mfg Co was 20.54. The lowest was 16.26. And the median was 17.91.


Yung Chi Paint & Varnish Mfg Co  (TPE:1726) 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.

Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=76.60/3.92
=19.54

* 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 Yung Chi Paint & Varnish Mfg Co was 20.54. The lowest was 16.26. And the median was 17.91.


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.


Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted FCF per Share Related Terms


Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Yung Chi Paint & Varnish Mfg 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.

Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted FCF per Share Chart

Yung Chi Paint & Varnish Mfg 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 4.04 4.14 4.55 4.21 4.00

Yung Chi Paint & Varnish Mfg Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 4.39 4.23 4.00 4.11 3.92

TPE:1726 vs LIN, SHW, ECL: Cyclically Adjusted FCF per Share Comparison

For the Specialty Chemicals subindustry, Yung Chi Paint & Varnish Mfg 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.


Yung Chi Paint & Varnish Mfg Co Cyclically Adjusted Price-to-FCF vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted Price-to-FCF falls into.


TPE:1726
88GF Score
Yung Chi Paint & Varnish Mfg Co Ltd TPE:1726
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yung Chi Paint & Varnish Mfg 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, Yung Chi Paint & Varnish Mfg Co's adjusted Free Cash Flow per Share data for the three months ended in Jun. 2026 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=-0.289/333.9520*333.9520
=-0.289

Current CPI (Jun. 2026) = 333.9520.

Yung Chi Paint & Varnish Mfg Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201609 1.749 241.428 2.419
201612 1.088 241.432 1.505
201703 0.955 243.801 1.308
201706 -1.288 244.955 -1.756
201709 0.221 246.819 0.299
201712 1.291 246.524 1.749
201803 0.383 249.554 0.513
201806 -0.737 251.989 -0.977
201809 1.030 252.439 1.363
201812 -0.878 251.233 -1.167
201903 0.464 254.202 0.610
201906 1.107 256.143 1.443
201909 0.747 256.759 0.972
201912 0.824 256.974 1.071
202003 1.620 258.115 2.096
202006 0.953 257.797 1.235
202009 0.984 260.280 1.263
202012 2.089 260.474 2.678
202103 -0.517 264.877 -0.652
202106 -0.309 271.696 -0.380
202109 -0.653 274.310 -0.795
202112 -0.690 278.802 -0.826
202203 -0.915 287.504 -1.063
202206 1.515 296.311 1.707
202209 -1.029 296.808 -1.158
202212 2.611 296.797 2.938
202303 2.424 301.836 2.682
202306 1.762 305.109 1.929
202309 1.558 307.789 1.690
202312 2.941 306.746 3.202
202403 1.158 312.332 1.238
202406 1.610 314.175 1.711
202409 -1.682 315.301 -1.781
202412 1.631 315.605 1.726
202503 1.595 319.799 1.666
202506 2.739 322.561 2.836
202509 1.181 324.800 1.214
202512 2.495 324.054 2.571
202603 2.387 330.213 2.414
202606 -0.289 333.952 -0.289

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$3.92 mean?
Yung Chi Paint & Varnish Mfg Co (TPE:1726) has a Cyclically Adjusted FCF per Share of NT$3.92 as of Jun. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Yung Chi Paint & Varnish Mfg Co and its competitors.
Is Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted FCF per Share too high?
Yung Chi Paint & Varnish Mfg Co's current Cyclically Adjusted FCF per Share is NT$3.92. Overall, Yung Chi Paint & Varnish Mfg Co has a GF Score™ of 88/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted FCF per Share compare to LIN and SHW?
Yung Chi Paint & Varnish Mfg Co's Cyclically Adjusted FCF per Share of NT$3.92 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 Yung Chi Paint & Varnish Mfg Co and its competitors. Yung Chi Paint & Varnish Mfg Co's current Cyclically Adjusted FCF per Share is NT$3.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yung Chi Paint & Varnish Mfg Co stock overvalued right now?
Based on GuruFocus' analysis, Yung Chi Paint & Varnish Mfg Co (TPE:1726) is currently considered Fairly Valued. The stock's GF Value™ is NT$78.79, compared to a current price of NT$76.60 — trading 2.8% below its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$3.92. Yung Chi Paint & Varnish Mfg Co's overall GF Score™ is 88/100 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 Yung Chi Paint & Varnish Mfg Co (TPE:1726), the current Cyclically Adjusted FCF per Share is NT$3.92 as of Jun. 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 Yung Chi Paint & Varnish Mfg Co (TPE:1726) Overvalued in 2026?

Based on GuruFocus' analysis, Yung Chi Paint & Varnish Mfg Co stock appears to be undervalued. The current stock price of NT$76.60 is trading 2.8% below its estimated GF Value™ of NT$78.79. GuruFocus considers Yung Chi Paint & Varnish Mfg Co to be Fairly Valued.

Key valuation signals for TPE:1726:

  • Cyclically Adjusted FCF per Share: NT$3.92
  • GF Value™: NT$78.79 vs. price of NT$76.60 (2.8% below fair value)
  • GF Score™: 88/100 with 3 warning signs

No single metric tells the full story. See the TPE:1726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yung Chi Paint & Varnish Mfg Co Business Description

Address No.26, 28 Yanhai 3rd Road, Xiaogang District, Kaohsiung, TWN, 812
Yung Chi Paint & Varnish Mfg Co Ltd is mainly engaged in the manufacture and sale of paints and coatings and the undertaking of painting projects. The company operates in two segments: the Paint Business Department, which is mainly engaged in the manufacture and sale of various paint products, and the Coating Engineering Department, engaged in the business of painting projects and structural coating or restoration. The company derives the majority of its revenue from the Paint business segment.
88GF Score

Get the complete analysis for TPE:1726

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

NT$76.60
Price
NT$78.79
GF Value