C Sun Manufacturing (TPE:2467) Cyclically Adjusted FCF per Share: NT$3.92 (As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$655.00
GF Value NT$235.71
Valuation Significantly Overvalued
! 9 Warning Signs
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What is C Sun Manufacturing Cyclically Adjusted FCF per Share?

C Sun Manufacturing TPE:2467 +6.50% 70 Cyclically Adjusted FCF per Share is NT$3.92 as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$235.71 (Significantly Overvalued). The stock has 9 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.

C Sun Manufacturing's adjusted free cash flow per share for the three months ended in Sep. 2025 was NT$-1.022. 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 Sep. 2025.

During the past 12 months, C Sun Manufacturing's average Cyclically Adjusted FCF Growth Rate was 6.20% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 16.60% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 27.20% 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 C Sun Manufacturing was 38.10% per year. The lowest was 16.60% per year. And the median was 23.60% per year.

As of today (2026-07-07), C Sun Manufacturing's current stock price is NT$655.00. C Sun Manufacturing's Cyclically Adjusted FCF per Share for the quarter that ended in Sep. 2025 was NT$3.92. C Sun Manufacturing's Cyclically Adjusted Price-to-FCF of today is 167.09.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of C Sun Manufacturing was 157.91. The lowest was 12.21. And the median was 21.06.


C Sun Manufacturing  (TPE:2467) 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.

C Sun Manufacturing's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=655.00/3.92
=167.09

* 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 C Sun Manufacturing was 157.91. The lowest was 12.21. And the median was 21.06.


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.


C Sun Manufacturing Cyclically Adjusted FCF per Share Related Terms


C Sun Manufacturing Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Cyclically Adjusted FCF per Share Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Cyclically Adjusted FCF per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.93 2.59 3.03 3.64 4.11

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 3.69 4.11 3.94 3.77 3.92

TPE:2467 vs GEV, ETN, PH: Cyclically Adjusted FCF per Share Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Cyclically Adjusted Price-to-FCF vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 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, C Sun Manufacturing's adjusted Free Cash Flow per Share data for the three months ended in Sep. 2025 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Sep. 2025 (Change)*Current CPI (Sep. 2025)
=-1.022/324.8000*324.8000
=-1.022

Current CPI (Sep. 2025) = 324.8000.

C Sun Manufacturing Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201512 2.244 236.525 3.081
201603 -0.216 238.132 -0.295
201606 1.440 241.018 1.941
201609 4.615 241.428 6.209
201612 -1.054 241.432 -1.418
201703 -1.429 243.801 -1.904
201706 1.680 244.955 2.228
201709 0.834 246.819 1.097
201712 -0.820 246.524 -1.080
201803 -0.137 249.554 -0.178
201806 0.292 251.989 0.376
201809 1.947 252.439 2.505
201812 0.990 251.233 1.280
201903 -0.565 254.202 -0.722
201906 2.177 256.143 2.761
201909 -0.491 256.759 -0.621
201912 1.055 256.974 1.333
202003 3.188 258.115 4.012
202006 1.432 257.797 1.804
202009 3.261 260.280 4.069
202012 1.256 260.474 1.566
202103 1.441 264.877 1.767
202106 0.355 271.696 0.424
202109 -0.237 274.310 -0.281
202112 -0.059 278.802 -0.069
202203 -0.274 287.504 -0.310
202206 1.470 296.311 1.611
202209 1.694 296.808 1.854
202212 0.399 296.797 0.437
202303 -0.524 301.836 -0.564
202306 2.745 305.109 2.922
202309 2.306 307.789 2.433
202312 1.625 306.746 1.721
202403 -0.207 312.332 -0.215
202406 3.255 314.175 3.365
202409 -1.900 315.301 -1.957
202412 2.458 315.605 2.530
202503 -3.286 319.799 -3.337
202506 -0.108 322.561 -0.109
202509 -1.022 324.800 -1.022

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?
C Sun Manufacturing (TPE:2467) has a Cyclically Adjusted FCF per Share of NT$3.92 as of Sep. 2025. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on C Sun Manufacturing and its competitors.
Is C Sun Manufacturing's Cyclically Adjusted FCF per Share too high?
C Sun Manufacturing's current Cyclically Adjusted FCF per Share is NT$3.92. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Cyclically Adjusted FCF per Share compare to GEV and ETN?
C Sun Manufacturing's Cyclically Adjusted FCF per Share of NT$3.92 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted FCF per Share depends on the Industrial Products 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 C Sun Manufacturing and its competitors. C Sun Manufacturing'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 C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$235.71, compared to a current price of NT$655.00 — trading 177.9% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$3.92. C Sun Manufacturing's overall GF Score™ is 70/100 with 9 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 C Sun Manufacturing (TPE:2467), the current Cyclically Adjusted FCF per Share is NT$3.92 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$655.00 is trading 177.9% above its estimated GF Value™ of NT$235.71. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Cyclically Adjusted FCF per Share: NT$3.92
  • GF Value™: NT$235.71 vs. price of NT$655.00 (177.9% above fair value)
  • GF Score™: 70/100 with 9 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$655.00
Price
NT$235.71
GF Value