Lingsen Precision Industries (TPE:2369) Cyclically Adjusted FCF per Share: NT$0.55 (As of Dec. 2025)

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TPE:2369 Lingsen Precision Industries Ltd TPE:2369
59 GF Score
Price NT$35.90
GF Value NT$19.03
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Lingsen Precision Industries Cyclically Adjusted FCF per Share?

Lingsen Precision Industries TPE:2369 -9.91% 59 Cyclically Adjusted FCF per Share is NT$0.55 as of Dec. 2025. GuruFocus rates TPE:2369 with a GF Score™ of 59/100 and a GF Value™ of NT$19.03 (Significantly Overvalued). The stock has 1 warning sign 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.

Lingsen Precision Industries's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$-0.045. 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$0.55 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Lingsen Precision Industries's average Cyclically Adjusted FCF Growth Rate was -12.70% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 139.60% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 74.70% 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 Lingsen Precision Industries was 150.70% per year. The lowest was -45.00% per year. And the median was 87.65% per year.

As of today (2026-07-20), Lingsen Precision Industries's current stock price is NT$35.90. Lingsen Precision Industries's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$0.55. Lingsen Precision Industries's Cyclically Adjusted Price-to-FCF of today is 65.27.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Lingsen Precision Industries was 3065.00. The lowest was 17.99. And the median was 94.09.


Lingsen Precision Industries  (TPE:2369) 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.

Lingsen Precision Industries's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=35.90/0.55
=65.27

* 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 Lingsen Precision Industries was 3065.00. The lowest was 17.99. And the median was 94.09.


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.


Lingsen Precision Industries Cyclically Adjusted FCF per Share Related Terms


Lingsen Precision Industries Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Lingsen Precision Industries'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.

Lingsen Precision Industries Cyclically Adjusted FCF per Share Chart

Lingsen Precision Industries 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 0.04 0.04 0.20 0.63 0.55

Lingsen Precision Industries 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 0.63 0.72 0.68 0.67 0.55

TPE:2369 vs AMAT, LRCX, KLAC: Cyclically Adjusted FCF per Share Comparison

For the Semiconductor Equipment & Materials subindustry, Lingsen Precision Industries'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.


Lingsen Precision Industries Cyclically Adjusted Price-to-FCF vs Semiconductors Industry

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

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


TPE:2369
59GF Score
Lingsen Precision Industries Ltd TPE:2369
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lingsen Precision Industries 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, Lingsen Precision Industries'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)
=-0.045/324.0540*324.0540
=-0.045

Current CPI (Dec. 2025) = 324.0540.

Lingsen Precision Industries Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.065 238.132 -0.088
201606 0.315 241.018 0.424
201609 0.140 241.428 0.188
201612 0.724 241.432 0.972
201703 0.637 243.801 0.847
201706 -0.068 244.955 -0.090
201709 0.191 246.819 0.251
201712 0.288 246.524 0.379
201803 -0.235 249.554 -0.305
201806 -0.057 251.989 -0.073
201809 0.271 252.439 0.348
201812 0.624 251.233 0.805
201903 -0.148 254.202 -0.189
201906 -0.163 256.143 -0.206
201909 0.292 256.759 0.369
201912 0.357 256.974 0.450
202003 -0.327 258.115 -0.411
202006 0.362 257.797 0.455
202009 -0.097 260.280 -0.121
202012 0.350 260.474 0.435
202103 -0.232 264.877 -0.284
202106 -0.520 271.696 -0.620
202109 -0.208 274.310 -0.246
202112 0.478 278.802 0.556
202203 0.176 287.504 0.198
202206 0.095 296.311 0.104
202209 -0.118 296.808 -0.129
202212 0.540 296.797 0.590
202303 -0.116 301.836 -0.125
202306 0.072 305.109 0.076
202309 0.280 307.789 0.295
202312 0.619 306.746 0.654
202403 0.147 312.332 0.153
202406 0.380 314.175 0.392
202409 0.182 315.301 0.187
202412 0.366 315.605 0.376
202503 -0.139 319.799 -0.141
202506 -0.506 322.561 -0.508
202509 -0.430 324.800 -0.429
202512 -0.045 324.054 -0.045

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$0.55 mean?
Lingsen Precision Industries (TPE:2369) has a Cyclically Adjusted FCF per Share of NT$0.55 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 Lingsen Precision Industries and its competitors.
Is Lingsen Precision Industries' Cyclically Adjusted FCF per Share too high?
Lingsen Precision Industries' current Cyclically Adjusted FCF per Share is NT$0.55. Overall, Lingsen Precision Industries has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lingsen Precision Industries' Cyclically Adjusted FCF per Share compare to AMAT and LRCX?
Lingsen Precision Industries' Cyclically Adjusted FCF per Share of NT$0.55 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 Lingsen Precision Industries and its competitors. Lingsen Precision Industries's current Cyclically Adjusted FCF per Share is NT$0.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lingsen Precision Industries stock overvalued right now?
Based on GuruFocus' analysis, Lingsen Precision Industries (TPE:2369) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.03, compared to a current price of NT$35.90 — trading 88.6% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.55. Lingsen Precision Industries' overall GF Score™ is 59/100 with 1 warning sign 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 Lingsen Precision Industries (TPE:2369), the current Cyclically Adjusted FCF per Share is NT$0.55 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 Lingsen Precision Industries (TPE:2369) Overvalued in 2026?

Based on GuruFocus' analysis, Lingsen Precision Industries stock appears to be overvalued. The current stock price of NT$35.90 is trading 88.6% above its estimated GF Value™ of NT$19.03. GuruFocus considers Lingsen Precision Industries to be Significantly Overvalued.

Key valuation signals for TPE:2369:

  • Cyclically Adjusted FCF per Share: NT$0.55
  • GF Value™: NT$19.03 vs. price of NT$35.90 (88.6% above fair value)
  • GF Score™: 59/100 with 1 warning sign

No single metric tells the full story. See the TPE:2369 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lingsen Precision Industries Business Description

Address No. 5-1, Nan\'er Road, Tanzi District, Taichung, TWN, 427058
Lingsen Precision Industries Ltd operates in the semiconductor industry. The company is engaged in the packaging, processing, testing, and distribution of integrated circuits and various semiconductor components. The main business is IC packaging and testing as well as optoelectronic devices.
59GF Score

Get the complete analysis for TPE:2369

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

NT$35.90
Price
NT$19.03
GF Value