Kuoyang Development Co (TPE:2505) Cyclically Adjusted FCF per Share: NT$1.60 (As of Dec. 2025)

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TPE:2505 Kuoyang Development Co Ltd TPE:2505
61 GF Score
Price NT$17.75
GF Value NT$81.27
Valuation Possible Value Trap
! 6 Warning Signs
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What is Kuoyang Development Co Cyclically Adjusted FCF per Share?

Kuoyang Development Co TPE:2505 +0.28% 61 Cyclically Adjusted FCF per Share is NT$1.60 as of Dec. 2025. GuruFocus rates TPE:2505 with a GF Score™ of 61/100 and a GF Value™ of NT$81.27 (Possible Value Trap). 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.

Kuoyang Development Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$1.764. 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$1.60 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Kuoyang Development Co's average Cyclically Adjusted FCF Growth Rate was 162.30% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 4.80% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 13.90% 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 Kuoyang Development Co was 4.80% per year. The lowest was -40.70% per year. And the median was -16.30% per year.

As of today (2026-07-25), Kuoyang Development Co's current stock price is NT$17.75. Kuoyang Development Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$1.60. Kuoyang Development Co's Cyclically Adjusted Price-to-FCF of today is 11.09.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Kuoyang Development Co was 564.00. The lowest was 8.18. And the median was 34.02.


Kuoyang Development Co  (TPE:2505) 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.

Kuoyang Development Co's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=17.75/1.60
=11.09

* 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 Kuoyang Development Co was 564.00. The lowest was 8.18. And the median was 34.02.


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.


Kuoyang Development Co Cyclically Adjusted FCF per Share Related Terms


Kuoyang Development Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Kuoyang Development 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.

Kuoyang Development Co Cyclically Adjusted FCF per Share Chart

Kuoyang Development 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 1.04 1.39 0.05 0.61 1.60

Kuoyang Development Co 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 0.61 0.99 1.16 1.44 1.60

Kuoyang Development Co Cyclically Adjusted FCF per Share Competitor Comparison

For the Real Estate - Development subindustry, Kuoyang Development 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.


Kuoyang Development Co Cyclically Adjusted Price-to-FCF vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Kuoyang Development Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:2505
61GF Score
Kuoyang Development Co Ltd TPE:2505
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kuoyang Development 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, Kuoyang Development Co'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)
=1.764/324.0540*324.0540
=1.764

Current CPI (Dec. 2025) = 324.0540.

Kuoyang Development Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -1.445 238.132 -1.966
201606 -0.386 241.018 -0.519
201609 -1.186 241.428 -1.592
201612 0.503 241.432 0.675
201703 -1.141 243.801 -1.517
201706 2.224 244.955 2.942
201709 -2.113 246.819 -2.774
201712 -1.316 246.524 -1.730
201803 -1.144 249.554 -1.486
201806 -1.013 251.989 -1.303
201809 -1.177 252.439 -1.511
201812 0.376 251.233 0.485
201903 -1.180 254.202 -1.504
201906 -0.237 256.143 -0.300
201909 0.144 256.759 0.182
201912 0.399 256.974 0.503
202003 -0.448 258.115 -0.562
202006 23.291 257.797 29.277
202009 -0.681 260.280 -0.848
202012 1.511 260.474 1.880
202103 0.038 264.877 0.046
202106 2.865 271.696 3.417
202109 -1.151 274.310 -1.360
202112 -0.272 278.802 -0.316
202203 1.485 287.504 1.674
202206 1.048 296.311 1.146
202209 -2.961 296.808 -3.233
202212 -1.543 296.797 -1.685
202303 -0.255 301.836 -0.274
202306 -0.665 305.109 -0.706
202309 -0.413 307.789 -0.435
202312 -0.319 306.746 -0.337
202403 -1.129 312.332 -1.171
202406 -1.762 314.175 -1.817
202409 -0.948 315.301 -0.974
202412 -0.372 315.605 -0.382
202503 0.064 319.799 0.065
202506 0.300 322.561 0.301
202509 1.931 324.800 1.927
202512 1.764 324.054 1.764

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$1.60 mean?
Kuoyang Development Co (TPE:2505) has a Cyclically Adjusted FCF per Share of NT$1.60 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 Kuoyang Development Co and its competitors.
Is Kuoyang Development Co's Cyclically Adjusted FCF per Share too high?
Kuoyang Development Co's current Cyclically Adjusted FCF per Share is NT$1.60. Overall, Kuoyang Development Co has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kuoyang Development Co's Cyclically Adjusted FCF per Share compare to competitors?
Kuoyang Development Co's Cyclically Adjusted FCF per Share of NT$1.60 can be compared against companies in the Real Estate 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 Real Estate company?
A good Cyclically Adjusted FCF per Share depends on the Real Estate 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 Kuoyang Development Co and its competitors. Kuoyang Development Co's current Cyclically Adjusted FCF per Share is NT$1.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuoyang Development Co stock overvalued right now?
Based on GuruFocus' analysis, Kuoyang Development Co (TPE:2505) is currently considered Possible Value Trap. The stock's GF Value™ is NT$81.27, compared to a current price of NT$17.75 — trading 78.2% below its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$1.60. Kuoyang Development Co's overall GF Score™ is 61/100 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 Kuoyang Development Co (TPE:2505), the current Cyclically Adjusted FCF per Share is NT$1.60 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 Kuoyang Development Co (TPE:2505) Overvalued in 2026?

Based on GuruFocus' analysis, Kuoyang Development Co stock appears to be undervalued. The current stock price of NT$17.75 is trading 78.2% below its estimated GF Value™ of NT$81.27. GuruFocus considers Kuoyang Development Co to be Possible Value Trap.

Key valuation signals for TPE:2505:

  • Cyclically Adjusted FCF per Share: NT$1.60
  • GF Value™: NT$81.27 vs. price of NT$17.75 (78.2% below fair value)
  • GF Score™: 61/100 with 6 warning signs

No single metric tells the full story. See the TPE:2505 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kuoyang Development Co Business Description

Address No. 170, Jingmao 1st Road, 11th Floor-8, Nangang District, Taipei City, TWN
Kuoyang Development Co Ltd are engaged in the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. It has four segments The Company; L1 companies; L2 companies; and Other. The company generates majority of revenue from The Company's main businesses are the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. The company's project are All construction projects, Hot-selling residential projects, Hot-selling building project (factory office), Historical construction projects (high-rise buildings), and Historical Construction Projects (Villas).
61GF Score

Get the complete analysis for TPE:2505

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

NT$17.75
Price
NT$81.27
GF Value