X-Legend Entertainment Co (TPE:4994) Cyclically Adjusted FCF per Share: NT$0.76 (As of Dec. 2025)

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TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
73 GF Score
Price NT$92.60
GF Value NT$70.90
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is X-Legend Entertainment Co Cyclically Adjusted FCF per Share?

X-Legend Entertainment Co TPE:4994 +0.33% 73 Cyclically Adjusted FCF per Share is NT$0.76 as of Dec. 2025. GuruFocus rates TPE:4994 with a GF Score™ of 73/100 and a GF Value™ of NT$70.90 (Significantly Overvalued). The stock has 5 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.

X-Legend Entertainment Co's adjusted free cash flow per share for the three months ended in Dec. 2025 was NT$0.548. 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$0.76 for the trailing ten years ended in Dec. 2025.

During the past 12 months, X-Legend Entertainment Co's average Cyclically Adjusted FCF Growth Rate was -22.40% per year. During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was -21.60% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was -20.00% 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 X-Legend Entertainment Co was -12.00% per year. The lowest was -21.60% per year. And the median was -17.95% per year.

As of today (2026-07-21), X-Legend Entertainment Co's current stock price is NT$92.60. X-Legend Entertainment Co's Cyclically Adjusted FCF per Share for the quarter that ended in Dec. 2025 was NT$0.76. X-Legend Entertainment Co's Cyclically Adjusted Price-to-FCF of today is 121.84.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of X-Legend Entertainment Co was 199.80. The lowest was 29.33. And the median was 52.13.


X-Legend Entertainment Co  (TPE:4994) 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.

X-Legend Entertainment Co's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=92.60/0.76
=121.84

* 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 X-Legend Entertainment Co was 199.80. The lowest was 29.33. And the median was 52.13.


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.


X-Legend Entertainment Co Cyclically Adjusted FCF per Share Related Terms


X-Legend Entertainment Co Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Cyclically Adjusted FCF per Share Chart

X-Legend Entertainment 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 1.71 1.58 1.33 0.98 0.76

X-Legend Entertainment 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 0.98 1.11 0.49 0.57 0.76

TPE:4994 vs NTES, EA, TTWO: Cyclically Adjusted FCF per Share Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Cyclically Adjusted Price-to-FCF vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


TPE:4994
73GF Score
X-Legend Entertainment Co Ltd TPE:4994
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

X-Legend Entertainment 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, X-Legend Entertainment 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)
=0.548/324.0540*324.0540
=0.548

Current CPI (Dec. 2025) = 324.0540.

X-Legend Entertainment Co Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201603 -2.207 238.132 -3.003
201606 0.754 241.018 1.014
201609 -1.074 241.428 -1.442
201612 -0.561 241.432 -0.753
201703 -2.489 243.801 -3.308
201706 0.138 244.955 0.183
201709 -0.026 246.819 -0.034
201712 -0.112 246.524 -0.147
201803 -2.728 249.554 -3.542
201806 0.361 251.989 0.464
201809 -0.959 252.439 -1.231
201812 -0.769 251.233 -0.992
201903 2.892 254.202 3.687
201906 1.847 256.143 2.337
201909 3.725 256.759 4.701
201912 4.559 256.974 5.749
202003 -1.194 258.115 -1.499
202006 2.017 257.797 2.535
202009 -0.100 260.280 -0.125
202012 3.731 260.474 4.642
202103 1.696 264.877 2.075
202106 2.100 271.696 2.505
202109 -7.321 274.310 -8.649
202112 -1.154 278.802 -1.341
202203 3.196 287.504 3.602
202206 -0.342 296.311 -0.374
202209 -0.762 296.808 -0.832
202212 1.532 296.797 1.673
202303 -1.362 301.836 -1.462
202306 1.522 305.109 1.617
202309 -0.520 307.789 -0.547
202312 1.598 306.746 1.688
202403 0.104 312.332 0.108
202406 -2.219 314.175 -2.289
202409 1.655 315.301 1.701
202412 1.995 315.605 2.048
202503 0.966 319.799 0.979
202506 -5.098 322.561 -5.122
202509 0.441 324.800 0.440
202512 0.548 324.054 0.548

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$0.76 mean?
X-Legend Entertainment Co (TPE:4994) has a Cyclically Adjusted FCF per Share of NT$0.76 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 X-Legend Entertainment Co and its competitors.
Is X-Legend Entertainment Co's Cyclically Adjusted FCF per Share too high?
X-Legend Entertainment Co's current Cyclically Adjusted FCF per Share is NT$0.76. Overall, X-Legend Entertainment Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Cyclically Adjusted FCF per Share compare to NTES and EA?
X-Legend Entertainment Co's Cyclically Adjusted FCF per Share of NT$0.76 can be compared against companies in the Interactive Media 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 Interactive Media company?
A good Cyclically Adjusted FCF per Share depends on the Interactive Media 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 X-Legend Entertainment Co and its competitors. X-Legend Entertainment Co's current Cyclically Adjusted FCF per Share is NT$0.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.90, compared to a current price of NT$92.60 — trading 30.6% above its estimated fair value. The current Cyclically Adjusted FCF per Share is NT$0.76. X-Legend Entertainment Co's overall GF Score™ is 73/100 with 5 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 X-Legend Entertainment Co (TPE:4994), the current Cyclically Adjusted FCF per Share is NT$0.76 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$92.60 is trading 30.6% above its estimated GF Value™ of NT$70.90. GuruFocus considers X-Legend Entertainment Co to be Significantly Overvalued.

Key valuation signals for TPE:4994:

  • Cyclically Adjusted FCF per Share: NT$0.76
  • GF Value™: NT$70.90 vs. price of NT$92.60 (30.6% above fair value)
  • GF Score™: 73/100 with 5 warning signs

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
73GF Score

Get the complete analysis for TPE:4994

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

NT$92.60
Price
NT$70.90
GF Value