LUG (WAR:LUG) Cyclically Adjusted FCF per Share: zł-0.36 (As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
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WAR:LUG LUG SA WAR:LUG
60 GF Score
Price zł1.80
GF Value zł2.15
Valuation Modestly Undervalued
! 6 Warning Signs
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What is LUG Cyclically Adjusted FCF per Share?

LUG WAR:LUG +5.88% 60 Cyclically Adjusted FCF per Share is zł-0.36 as of Jun. 2026. GuruFocus rates WAR:LUG with a GF Score™ of 60/100 and a GF Value™ of zł2.15 (Modestly Undervalued). 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.

LUG's adjusted free cash flow per share for the three months ended in Jun. 2026 was zł0.039. 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 zł-0.36 for the trailing ten years ended in Jun. 2026.

During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was 10.40% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was -6.80% 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 LUG was 10.40% per year. The lowest was -43.40% per year. And the median was -7.20% per year.

As of today (2026-09-01), LUG's current stock price is zł1.80. LUG's Cyclically Adjusted FCF per Share for the quarter that ended in Jun. 2026 was zł-0.36. LUG's Cyclically Adjusted Price-to-FCF of today is .


LUG  (WAR:LUG) 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.


LUG Cyclically Adjusted FCF per Share Related Terms


LUG Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for LUG'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.

LUG Cyclically Adjusted FCF per Share Chart

LUG 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 -0.43 -0.50 -0.59 -0.33 -0.36

LUG Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -0.43 -0.38 -0.36 -0.36 -0.36

WAR:LUG vs VRT, BE, HUBB: Cyclically Adjusted FCF per Share Comparison

For the Electrical Equipment & Parts subindustry, LUG'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.


LUG Cyclically Adjusted Price-to-FCF vs Industrial Products Industry

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

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


WAR:LUG
60GF Score
LUG SA WAR:LUG
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LUG 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, LUG's adjusted Free Cash Flow per Share data for the three months ended in Jun. 2026 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=0.039/162.2800*162.2800
=0.039

Current CPI (Jun. 2026) = 162.2800.

LUG Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201609 -0.084 99.064 -0.138
201612 -0.256 100.366 -0.414
201703 0.456 101.018 0.733
201706 0.167 101.180 0.268
201709 -0.482 101.343 -0.772
201712 -0.445 102.564 -0.704
201803 -0.514 102.564 -0.813
201806 -0.651 103.378 -1.022
201809 -0.102 103.378 -0.160
201812 0.572 103.785 0.894
201903 -0.122 104.274 -0.190
201906 -1.585 105.983 -2.427
201909 -0.178 105.983 -0.273
201912 0.423 107.123 0.641
202003 -0.136 109.076 -0.202
202006 0.277 109.402 0.411
202009 -0.551 109.320 -0.818
202012 0.919 109.565 1.361
202103 -1.053 112.658 -1.517
202106 -0.321 113.960 -0.457
202109 -0.369 115.588 -0.518
202112 0.069 119.088 0.094
202203 -1.185 125.031 -1.538
202206 0.066 131.705 0.081
202209 0.368 135.531 0.441
202212 1.596 139.113 1.862
202303 -1.322 145.950 -1.470
202306 0.428 147.009 0.472
202309 -0.988 146.113 -1.097
202312 1.849 147.741 2.031
202403 -0.024 149.044 -0.026
202406 0.154 150.997 0.166
202409 -0.138 153.439 -0.146
202412 2.582 154.660 2.709
202503 -1.572 157.021 -1.625
202506 -0.505 157.509 -0.520
202509 0.209 158.000 0.215
202512 0.513 158.320 0.526
202603 0.279 163.070 0.278
202606 0.039 162.280 0.039

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 zł-0.36 mean?
LUG (WAR:LUG) has a Cyclically Adjusted FCF per Share of zł-0.36 as of Jun. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on LUG and its competitors.
Is LUG's Cyclically Adjusted FCF per Share too high?
LUG's current Cyclically Adjusted FCF per Share is zł-0.36. Overall, LUG has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does LUG's Cyclically Adjusted FCF per Share compare to VRT and BE?
LUG's Cyclically Adjusted FCF per Share of zł-0.36 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 LUG and its competitors. LUG's current Cyclically Adjusted FCF per Share is zł-0.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LUG stock overvalued right now?
Based on GuruFocus' analysis, LUG (WAR:LUG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł2.15, compared to a current price of zł1.80 — trading 16.3% below its estimated fair value. The current Cyclically Adjusted FCF per Share is zł-0.36. LUG's overall GF Score™ is 60/100 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 LUG (WAR:LUG), the current Cyclically Adjusted FCF per Share is zł-0.36 as of Jun. 2026. 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 LUG (WAR:LUG) Overvalued in 2026?

Based on GuruFocus' analysis, LUG stock appears to be undervalued. The current stock price of zł1.80 is trading 16.3% below its estimated GF Value™ of zł2.15. GuruFocus considers LUG to be Modestly Undervalued.

Key valuation signals for WAR:LUG:

  • Cyclically Adjusted FCF per Share: zł-0.36
  • GF Value™: zł2.15 vs. price of zł1.80 (16.3% below fair value)
  • GF Score™: 60/100 with 6 warning signs

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


LUG Business Description

Address ul. Gorzowska 11, Zielona Gora, POL, 65-127
LUG SA is a Poland based company involved in manufacturing industrial and decorative lighting fittings and sales of electrical materials. The company offers a wide range of outdoor fittings for building illumination, gas station, street, and parking lot lighting.
60GF Score

Get the complete analysis for WAR:LUG

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

zł1.80
Price
zł2.15
GF Value