UPA Bhd (XKLS:7757) Cyclically Adjusted FCF per Share: RM0.04 (As of Mar. 2026)

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XKLS:7757 UPA Corp Bhd XKLS:7757
50 GF Score
Price RM0.66
GF Value RM0.66
Valuation Fairly Valued
! 6 Warning Signs
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What is UPA Bhd Cyclically Adjusted FCF per Share?

UPA Bhd XKLS:7757 50 Cyclically Adjusted FCF per Share is RM0.04 as of Mar. 2026. GuruFocus rates XKLS:7757 with a GF Score™ of 50/100 and a GF Value™ of RM0.66 (Fairly Valued). 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.

UPA Bhd's adjusted free cash flow per share for the three months ended in Mar. 2026 was RM0.001. 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 RM0.04 for the trailing ten years ended in Mar. 2026.

During the past 3 years, the average Cyclically Adjusted FCF Growth Rate was -9.10% per year. During the past 5 years, the average Cyclically Adjusted FCF Growth Rate was -3.40% 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 UPA Bhd was 7.70% per year. The lowest was -9.10% per year. And the median was 0.00% per year.

As of today (2026-07-23), UPA Bhd's current stock price is RM0.66. UPA Bhd's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was RM0.04. UPA Bhd's Cyclically Adjusted Price-to-FCF of today is 16.50.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of UPA Bhd was 24.42. The lowest was 12.67. And the median was 17.42.


UPA Bhd  (XKLS:7757) 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.

UPA Bhd's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=0.66/0.04
=16.50

* 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 UPA Bhd was 24.42. The lowest was 12.67. And the median was 17.42.


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.


UPA Bhd Cyclically Adjusted FCF per Share Related Terms


UPA Bhd Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for UPA Bhd'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.

UPA Bhd Cyclically Adjusted FCF per Share Chart

UPA Bhd 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 0.04 0.04 0.05 0.04 0.03

UPA Bhd Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.04 0.04 0.03 0.03 0.04

XKLS:7757 vs HON, MMM: Cyclically Adjusted FCF per Share Comparison

For the Conglomerates subindustry, UPA Bhd'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.


UPA Bhd Cyclically Adjusted Price-to-FCF vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, UPA Bhd's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

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


XKLS:7757
50GF Score
UPA Corp Bhd XKLS:7757
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=0.001/330.2130*330.2130
=0.001

Current CPI (Mar. 2026) = 330.2130.

UPA Bhd Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 0.038 241.018 0.052
201609 0.087 241.428 0.119
201612 -0.047 241.432 -0.064
201703 -0.056 243.801 -0.076
201706 0.096 244.955 0.129
201709 0.003 246.819 0.004
201712 -0.042 246.524 -0.056
201803 -0.041 249.554 -0.054
201806 0.013 251.989 0.017
201809 0.027 252.439 0.035
201812 0.037 251.233 0.049
201903 0.015 254.202 0.019
201906 -0.008 256.143 -0.010
201909 0.000 256.759 0.000
201912 0.060 256.974 0.077
202003 0.018 258.115 0.023
202006 0.001 257.797 0.001
202009 0.007 260.280 0.009
202012 0.029 260.474 0.037
202103 0.003 264.877 0.004
202106 0.001 271.696 0.001
202109 0.018 274.310 0.022
202112 0.003 278.802 0.004
202203 -0.030 287.504 -0.034
202206 0.027 296.311 0.030
202209 0.001 296.808 0.001
202212 -0.018 296.797 -0.020
202303 0.023 301.836 0.025
202306 -0.009 305.109 -0.010
202309 0.010 307.789 0.011
202312 0.082 306.746 0.088
202403 0.047 312.332 0.050
202406 -0.019 314.175 -0.020
202409 -0.049 315.301 -0.051
202412 -0.001 315.605 -0.001
202503 0.013 319.799 0.013
202506 -0.020 322.561 -0.020
202509 -0.047 324.800 -0.048
202512 0.046 324.054 0.047
202603 0.001 330.213 0.001

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 RM0.04 mean?
UPA Bhd (XKLS:7757) has a Cyclically Adjusted FCF per Share of RM0.04 as of Mar. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on UPA Bhd and its competitors.
Is UPA Bhd's Cyclically Adjusted FCF per Share too high?
UPA Bhd's current Cyclically Adjusted FCF per Share is RM0.04. Overall, UPA Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPA Bhd's Cyclically Adjusted FCF per Share compare to HON and MMM?
UPA Bhd's Cyclically Adjusted FCF per Share of RM0.04 can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Cyclically Adjusted FCF per Share depends on the Conglomerates 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 UPA Bhd and its competitors. UPA Bhd's current Cyclically Adjusted FCF per Share is RM0.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPA Bhd stock overvalued right now?
Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.66, compared to a current price of RM0.66 — trading right at its estimated fair value. The current Cyclically Adjusted FCF per Share is RM0.04. UPA Bhd's overall GF Score™ is 50/100 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 UPA Bhd (XKLS:7757), the current Cyclically Adjusted FCF per Share is RM0.04 as of Mar. 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 UPA Bhd (XKLS:7757) Overvalued in 2026?

Based on GuruFocus' analysis, UPA Bhd stock appears to be undervalued. The current stock price of RM0.66 is trading 0% below its estimated GF Value™ of RM0.66. GuruFocus considers UPA Bhd to be Fairly Valued.

Key valuation signals for XKLS:7757:

  • Cyclically Adjusted FCF per Share: RM0.04
  • GF Value™: RM0.66 vs. price of RM0.66 (0% below fair value)
  • GF Score™: 50/100 with 6 warning signs

No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UPA Bhd Business Description

Address Jalan Kuchai Lama, Lot 8228, 6.5 Miles, Kuala Lumpur, MYS, 58200
UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.
50GF Score

Get the complete analysis for XKLS:7757

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

RM0.66
Price
RM0.66
GF Value