Shin Shin Co (TPE:2901) Cyclically Adjusted FCF per Share: NT$0.54 (As of Dec. 2025)

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TPE:2901 Shin Shin Co Ltd TPE:2901
85 GF Score
Price NT$24.05
GF Value NT$27.44
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Shin Shin Co Cyclically Adjusted FCF per Share?

Shin Shin Co TPE:2901 -0.21% 85 Cyclically Adjusted FCF per Share is NT$0.54 as of Dec. 2025. GuruFocus rates TPE:2901 with a GF Score™ of 85/100 and a GF Value™ of NT$27.44 (Modestly Undervalued). The stock has 3 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.

Shin Shin Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$0.303. 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$0.54 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Shin Shin Co's average Cyclically Adjusted FCF Growth Rate was -3.60% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was -2.90% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was -2.60% 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 Shin Shin Co was -1.20% per year. The lowest was -3.30% per year. And the median was -2.55% per year.

As of today (2026-07-18), Shin Shin Co's current stock price is NT$24.05. Shin Shin Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$0.54. Shin Shin Co's Cyclically Adjusted Price-to-FCF of today is 44.54.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Shin Shin Co was 58.31. The lowest was 34.13. And the median was 43.67.


Shin Shin Co  (TPE:2901) 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.

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

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=24.05/0.54
=44.54

* 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 Shin Shin Co was 58.31. The lowest was 34.13. And the median was 43.67.


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.


Shin Shin Co Cyclically Adjusted FCF per Share Related Terms


Shin Shin Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Shin Shin 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.

Shin Shin Co Cyclically Adjusted FCF per Share Chart

Shin Shin 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 0.59 0.57 0.56 0.54

Shin Shin 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 0.56 0.56 0.55 0.56 0.54

TPE:2901 vs DDS, M: Cyclically Adjusted FCF per Share Comparison

For the Department Stores subindustry, Shin Shin 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.


Shin Shin Co Cyclically Adjusted Price-to-FCF vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Shin Shin Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:2901
85GF Score
Shin Shin Co Ltd TPE:2901
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shin Shin 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, Shin Shin 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)
=0.303/324.0540*324.0540
=0.303

Current CPI (Dec. 2025) = 324.0540.

Shin Shin Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -0.232 238.132 -0.316
201606 0.125 241.018 0.168
201609 -0.137 241.428 -0.184
201612 0.216 241.432 0.290
201703 0.105 243.801 0.140
201706 0.197 244.955 0.261
201709 0.116 246.819 0.152
201712 0.278 246.524 0.365
201803 0.221 249.554 0.287
201806 0.123 251.989 0.158
201809 0.012 252.439 0.015
201812 0.240 251.233 0.310
201903 0.184 254.202 0.235
201906 0.174 256.143 0.220
201909 0.081 256.759 0.102
201912 0.133 256.974 0.168
202003 -0.007 258.115 -0.009
202006 0.022 257.797 0.028
202009 0.235 260.280 0.293
202012 0.191 260.474 0.238
202103 -0.040 264.877 -0.049
202106 -0.287 271.696 -0.342
202109 0.196 274.310 0.232
202112 0.176 278.802 0.205
202203 0.121 287.504 0.136
202206 0.068 296.311 0.074
202209 0.180 296.808 0.197
202212 0.190 296.797 0.207
202303 0.050 301.836 0.054
202306 0.221 305.109 0.235
202309 0.183 307.789 0.193
202312 0.153 306.746 0.162
202403 0.143 312.332 0.148
202406 0.059 314.175 0.061
202409 0.169 315.301 0.174
202412 0.117 315.605 0.120
202503 0.033 319.799 0.033
202506 0.141 322.561 0.142
202509 0.154 324.800 0.154
202512 0.303 324.054 0.303

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$0.54 mean?
Shin Shin Co (TPE:2901) has a Cyclically Adjusted FCF per Share of NT$0.54 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 Shin Shin Co and its competitors.
Is Shin Shin Co's Cyclically Adjusted FCF per Share too high?
Shin Shin Co's current Cyclically Adjusted FCF per Share is NT$0.54. Overall, Shin Shin Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shin Shin Co's Cyclically Adjusted FCF per Share compare to DDS and M?
Shin Shin Co's Cyclically Adjusted FCF per Share of NT$0.54 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted FCF per Share depends on the Retail - Cyclical 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 Shin Shin Co and its competitors. Shin Shin Co's current Cyclically Adjusted FCF per Share is NT$0.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shin Shin Co stock overvalued right now?
Based on GuruFocus' analysis, Shin Shin Co (TPE:2901) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$27.44, compared to a current price of NT$24.05 — trading 12.4% below its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.54. Shin Shin Co's overall GF Score™ is 85/100 with 3 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 Shin Shin Co (TPE:2901), the current Cyclically Adjusted FCF per Share is NT$0.54 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 Shin Shin Co (TPE:2901) Overvalued in 2026?

Based on GuruFocus' analysis, Shin Shin Co stock appears to be undervalued. The current stock price of NT$24.05 is trading 12.4% below its estimated GF Value™ of NT$27.44. GuruFocus considers Shin Shin Co to be Modestly Undervalued.

Key valuation signals for TPE:2901:

  • Cyclically Adjusted FCF per Share: NT$0.54
  • GF Value™: NT$27.44 vs. price of NT$24.05 (12.4% below fair value)
  • GF Score™: 85/100 with 3 warning signs

No single metric tells the full story. See the TPE:2901 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shin Shin Co Business Description

Address No. 247, Linsen N. Road, Zhongshan District, Taipei, TWN
Shin Shin Co Ltd is engaged in business operations including supermarkets, department store retailing, cinemas, parking lots, and property leasing. Maximum of its revenue is generated from Department store.
85GF Score

Get the complete analysis for TPE:2901

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

NT$24.05
Price
NT$27.44
GF Value