Rectron (TPE:2302) Cyclically Adjusted FCF per Share: NT$0.50 (As of Dec. 2025)

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TPE:2302 Rectron Ltd TPE:2302
64 GF Score
Price NT$44.70
GF Value NT$19.49
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Rectron Cyclically Adjusted FCF per Share?

Rectron TPE:2302 -2.19% 64 Cyclically Adjusted FCF per Share is NT$0.50 as of Dec. 2025. GuruFocus rates TPE:2302 with a GF Score™ of 64/100 and a GF Value™ of NT$19.49 (Significantly Overvalued). The stock has 5 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.

Rectron's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$0.233. 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$0.50 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Rectron's average Cyclically Adjusted FCF Growth Rate was -35.10% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 1.40% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 29.80% 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 Rectron was 58.70% per year. The lowest was 1.40% per year. And the median was 52.50% per year.

As of today (2026-07-17), Rectron's current stock price is NT$44.70. Rectron's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$0.50. Rectron's Cyclically Adjusted Price-to-FCF of today is 89.40.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Rectron was 128.95. The lowest was 22.84. And the median was 39.31.


Rectron  (TPE:2302) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=44.70/0.50
=89.40

* 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 Rectron was 128.95. The lowest was 22.84. And the median was 39.31.


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.


Rectron Cyclically Adjusted FCF per Share Related Terms


Rectron Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Rectron'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.

Rectron Cyclically Adjusted FCF per Share Chart

Rectron 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 0.20 0.48 0.62 0.77 0.50

Rectron 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 0.77 0.67 0.67 0.60 0.50

TPE:2302 vs AMAT, LRCX, KLAC: Cyclically Adjusted FCF per Share Comparison

For the Semiconductor Equipment & Materials subindustry, Rectron'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.


Rectron Cyclically Adjusted Price-to-FCF vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Rectron's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:2302
64GF Score
Rectron Ltd TPE:2302
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Rectron 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, Rectron'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)
=0.233/324.0540*324.0540
=0.233

Current CPI (Dec. 2025) = 324.0540.

Rectron Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 0.215 238.132 0.293
201606 -0.095 241.018 -0.128
201609 0.274 241.428 0.368
201612 0.334 241.432 0.448
201703 -0.338 243.801 -0.449
201706 0.346 244.955 0.458
201709 0.011 246.819 0.014
201712 -0.179 246.524 -0.235
201803 0.058 249.554 0.075
201806 0.283 251.989 0.364
201809 -0.150 252.439 -0.193
201812 -0.041 251.233 -0.053
201903 0.142 254.202 0.181
201906 0.058 256.143 0.073
201909 0.187 256.759 0.236
201912 -0.032 256.974 -0.040
202003 0.074 258.115 0.093
202006 -0.009 257.797 -0.011
202009 1.077 260.280 1.341
202012 -0.574 260.474 -0.714
202103 -0.180 264.877 -0.220
202106 0.085 271.696 0.101
202109 0.050 274.310 0.059
202112 -0.060 278.802 -0.070
202203 0.109 287.504 0.123
202206 0.746 296.311 0.816
202209 0.292 296.808 0.319
202212 0.649 296.797 0.709
202303 0.318 301.836 0.341
202306 0.149 305.109 0.158
202309 0.256 307.789 0.270
202312 0.098 306.746 0.104
202403 0.062 312.332 0.064
202406 0.273 314.175 0.282
202409 0.182 315.301 0.187
202412 0.399 315.605 0.410
202503 -1.056 319.799 -1.070
202506 -0.010 322.561 -0.010
202509 0.059 324.800 0.059
202512 0.233 324.054 0.233

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$0.50 mean?
Rectron (TPE:2302) has a Cyclically Adjusted FCF per Share of NT$0.50 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 Rectron and its competitors.
Is Rectron's Cyclically Adjusted FCF per Share too high?
Rectron's current Cyclically Adjusted FCF per Share is NT$0.50. Overall, Rectron has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's Cyclically Adjusted FCF per Share compare to AMAT and LRCX?
Rectron's Cyclically Adjusted FCF per Share of NT$0.50 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Cyclically Adjusted FCF per Share depends on the Semiconductors 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 Rectron and its competitors. Rectron's current Cyclically Adjusted FCF per Share is NT$0.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.49, compared to a current price of NT$44.70 — trading 129.3% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.50. Rectron's overall GF Score™ is 64/100 with 5 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 Rectron (TPE:2302), the current Cyclically Adjusted FCF per Share is NT$0.50 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 Rectron (TPE:2302) Overvalued in 2026?

Based on GuruFocus' analysis, Rectron stock appears to be overvalued. The current stock price of NT$44.70 is trading 129.3% above its estimated GF Value™ of NT$19.49. GuruFocus considers Rectron to be Significantly Overvalued.

Key valuation signals for TPE:2302:

  • Cyclically Adjusted FCF per Share: NT$0.50
  • GF Value™: NT$19.49 vs. price of NT$44.70 (129.3% above fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Rectron Business Description

Address No. 71, Zhongshan Road, Tucheng District, New Taipei City, TWN
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
64GF Score

Get the complete analysis for TPE:2302

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

NT$44.70
Price
NT$19.49
GF Value