Sakura Development Co (TPE:2539) Cyclically Adjusted FCF per Share: NT$-0.02 (As of Dec. 2025)

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TPE:2539 Sakura Development Co Ltd TPE:2539
85 GF Score
Price NT$40.40
GF Value NT$86.26
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sakura Development Co Cyclically Adjusted FCF per Share?

Sakura Development Co TPE:2539 +1.00% 85 Cyclically Adjusted FCF per Share is NT$-0.02 as of Dec. 2025. GuruFocus rates TPE:2539 with a GF Score™ of 85/100 and a GF Value™ of NT$86.26 (Significantly Undervalued). The stock has 2 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.

Sakura Development Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$2.791. Add all the adjusted free cash flow per share for the past 10 years together and divide the count will get our Cyclically Adjusted FCF per Share, which is NT$-0.02 for the trailing ten years ended in Dec. 2025.

During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 66.70% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was 39.10% 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 Sakura Development Co was 66.70% per year. The lowest was -27.60% per year. And the median was 4.55% per year.

As of today (2026-07-24), Sakura Development Co's current stock price is NT$40.40. Sakura Development Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$-0.02. Sakura Development Co's Cyclically Adjusted Price-to-FCF of today is .


Sakura Development Co  (TPE:2539) 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.


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.


Sakura Development Co Cyclically Adjusted FCF per Share Related Terms


Sakura Development Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Sakura 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.

Sakura Development Co Cyclically Adjusted FCF per Share Chart

Sakura 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 -0.58 -0.54 -0.52 -0.49 -0.02

Sakura 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 -0.49 -0.29 -0.21 -0.16 -0.02

Sakura Development Co Cyclically Adjusted FCF per Share Competitor Comparison

For the Real Estate - Development subindustry, Sakura 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.


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

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

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


TPE:2539
85GF Score
Sakura Development Co Ltd TPE:2539
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sakura 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, Sakura 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)
=2.791/324.0540*324.0540
=2.791

Current CPI (Dec. 2025) = 324.0540.

Sakura Development Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.362 238.132 -0.493
201606 -0.387 241.018 -0.520
201609 -0.382 241.428 -0.513
201612 1.985 241.432 2.664
201703 -0.699 243.801 -0.929
201706 -1.364 244.955 -1.804
201709 -0.333 246.819 -0.437
201712 0.427 246.524 0.561
201803 -1.174 249.554 -1.524
201806 0.083 251.989 0.107
201809 0.082 252.439 0.105
201812 0.231 251.233 0.298
201903 -0.566 254.202 -0.722
201906 -0.303 256.143 -0.383
201909 -0.055 256.759 -0.069
201912 2.167 256.974 2.733
202003 -1.262 258.115 -1.584
202006 -0.445 257.797 -0.559
202009 -1.418 260.280 -1.765
202012 0.133 260.474 0.165
202103 -1.491 264.877 -1.824
202106 -1.195 271.696 -1.425
202109 1.033 274.310 1.220
202112 0.312 278.802 0.363
202203 -0.599 287.504 -0.675
202206 0.805 296.311 0.880
202209 1.711 296.808 1.868
202212 -0.980 296.797 -1.070
202303 0.653 301.836 0.701
202306 -0.713 305.109 -0.757
202309 0.530 307.789 0.558
202312 -0.094 306.746 -0.099
202403 -1.084 312.332 -1.125
202406 -1.214 314.175 -1.252
202409 -1.209 315.301 -1.243
202412 3.814 315.605 3.916
202503 1.721 319.799 1.744
202506 -0.189 322.561 -0.190
202509 0.109 324.800 0.109
202512 2.791 324.054 2.791

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$-0.02 mean?
Sakura Development Co (TPE:2539) has a Cyclically Adjusted FCF per Share of NT$-0.02 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 Sakura Development Co and its competitors.
Is Sakura Development Co's Cyclically Adjusted FCF per Share too high?
Sakura Development Co's current Cyclically Adjusted FCF per Share is NT$-0.02. Overall, Sakura Development Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sakura Development Co's Cyclically Adjusted FCF per Share compare to competitors?
Sakura Development Co's Cyclically Adjusted FCF per Share of NT$-0.02 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 Sakura Development Co and its competitors. Sakura Development Co's current Cyclically Adjusted FCF per Share is NT$-0.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakura Development Co stock overvalued right now?
Based on GuruFocus' analysis, Sakura Development Co (TPE:2539) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$86.26, compared to a current price of NT$40.40 — trading 53.2% below its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$-0.02. Sakura Development Co's overall GF Score™ is 85/100 with 2 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 Sakura Development Co (TPE:2539), the current Cyclically Adjusted FCF per Share is NT$-0.02 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 Sakura Development Co (TPE:2539) Overvalued in 2026?

Based on GuruFocus' analysis, Sakura Development Co stock appears to be undervalued. The current stock price of NT$40.40 is trading 53.2% below its estimated GF Value™ of NT$86.26. GuruFocus considers Sakura Development Co to be Significantly Undervalued.

Key valuation signals for TPE:2539:

  • Cyclically Adjusted FCF per Share: NT$-0.02
  • GF Value™: NT$86.26 vs. price of NT$40.40 (53.2% below fair value)
  • GF Score™: 85/100 with 2 warning signs

No single metric tells the full story. See the TPE:2539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakura Development Co Business Description

Address Taiwan Boulevard, 4th Floor, No. 239, Section 2, West District, Taichung, TWN, 403
Sakura Development Co Ltd engages in the business of construction of public housing, selling and leasing of residential and commercial buildings, gardening and consulting of real estate investment. Its is into two reportable operating segments: Development Segment: Engaging construction contractors to build commercial buildings and residential properties for rental and sale purposes. Construction Segment: Engaging in the contracting of civil and architectural construction projects. Majority revenue is generated from Development Segment.
85GF Score

Get the complete analysis for TPE:2539

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

NT$40.40
Price
NT$86.26
GF Value