Shine Resunga Development Bank (XNEP:SHINE) Cyclically Adjusted FCF per Share: NPR35.04 (As of Apr. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XNEP:SHINE Shine Resunga Development Bank Ltd XNEP:SHINE
98 GF Score
Price NPR414.90
GF Value NPR473.68
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Shine Resunga Development Bank Cyclically Adjusted FCF per Share?

Shine Resunga Development Bank XNEP:SHINE +0.05% 98 Cyclically Adjusted FCF per Share is NPR35.04 as of Apr. 2026. GuruFocus rates XNEP:SHINE with a GF Score™ of 98/100 and a GF Value™ of NPR473.68 (Modestly 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.

Shine Resunga Development Bank's adjusted free cash flow per share for the three months ended in Apr. 2026 was NPR16.024. 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 NPR35.04 for the trailing ten years ended in Apr. 2026.

During the past 12 months, Shine Resunga Development Bank's average Cyclically Adjusted FCF Growth Rate was -27.50% 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.

As of today (2026-08-16), Shine Resunga Development Bank's current stock price is NPR414.90. Shine Resunga Development Bank's Cyclically Adjusted FCF per Share for the quarter that ended in Apr. 2026 was NPR35.04. Shine Resunga Development Bank's Cyclically Adjusted Price-to-FCF of today is 11.84.

During the past 13 years, the highest Cyclically Adjusted Price-to-FCF of Shine Resunga Development Bank was 16.46. The lowest was 4.25. And the median was 9.98.


Shine Resunga Development Bank  (XNEP:SHINE) 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.

Shine Resunga Development Bank's Cyclically Adjusted Price-to-FCF of today is calculated as

Cyclically Adjusted Price-to-FCF=Share Price/Cyclically Adjusted FCF per Share
=414.90/35.04
=11.84

* 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 Shine Resunga Development Bank was 16.46. The lowest was 4.25. And the median was 9.98.


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.


Shine Resunga Development Bank Cyclically Adjusted FCF per Share Related Terms


Shine Resunga Development Bank Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Shine Resunga Development Bank'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.

Shine Resunga Development Bank Cyclically Adjusted FCF per Share Chart

Shine Resunga Development Bank Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cyclically Adjusted FCF per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 75.60 55.21 48.97

Shine Resunga Development Bank Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 48.36 48.97 40.07 32.19 35.04

Shine Resunga Development Bank Cyclically Adjusted FCF per Share Competitor Comparison

For the Banks - Regional subindustry, Shine Resunga Development Bank'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.


Shine Resunga Development Bank Cyclically Adjusted Price-to-FCF vs Banks Industry

For the Banks industry and Financial Services sector, Shine Resunga Development Bank's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where Shine Resunga Development Bank's Cyclically Adjusted Price-to-FCF falls into.


XNEP:SHINE
98GF Score
Shine Resunga Development Bank Ltd XNEP:SHINE
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shine Resunga Development Bank 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, Shine Resunga Development Bank's adjusted Free Cash Flow per Share data for the three months ended in Apr. 2026 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Apr. 2026 (Change)*Current CPI (Apr. 2026)
=16.024/333.0200*333.0200
=16.024

Current CPI (Apr. 2026) = 333.0200.

Shine Resunga Development Bank Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201607 0.000 240.628 0.000
201610 0.000 241.729 0.000
201701 0.000 242.839 0.000
201704 0.000 244.524 0.000
201707 0.000 244.786 0.000
201710 0.000 246.663 0.000
201801 0.000 247.867 0.000
201804 0.000 250.546 0.000
201807 0.000 252.006 0.000
201810 0.000 252.885 0.000
201901 0.000 251.712 0.000
201904 0.000 255.548 0.000
201907 0.000 256.571 0.000
201910 0.000 257.346 0.000
202001 0.000 257.971 0.000
202004 0.000 256.389 0.000
202007 0.000 259.101 0.000
202010 0.000 260.388 0.000
202101 0.000 261.582 0.000
202104 0.000 267.054 0.000
202107 0.000 273.003 0.000
202110 0.000 276.589 0.000
202201 0.000 281.148 0.000
202204 0.000 289.109 0.000
202207 0.000 296.276 0.000
202210 -8.012 298.012 -8.953
202301 -1.198 299.170 -1.334
202304 25.587 303.363 28.088
202307 59.256 305.691 64.554
202310 -21.119 307.671 -22.859
202401 -15.058 308.417 -16.259
202404 11.080 313.548 11.768
202407 58.469 314.540 61.904
202410 -12.213 315.664 -12.885
202501 19.202 317.671 20.130
202504 13.383 320.795 13.893
202507 13.008 323.048 13.410
202510 -17.507 0.000
202601 -17.724 325.252 -18.147
202604 16.024 333.020 16.024

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 NPR35.04 mean?
Shine Resunga Development Bank (XNEP:SHINE) has a Cyclically Adjusted FCF per Share of NPR35.04 as of Apr. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Shine Resunga Development Bank and its competitors.
Is Shine Resunga Development Bank's Cyclically Adjusted FCF per Share too high?
Shine Resunga Development Bank's current Cyclically Adjusted FCF per Share is NPR35.04. Overall, Shine Resunga Development Bank has a GF Score™ of 98/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shine Resunga Development Bank's Cyclically Adjusted FCF per Share compare to competitors?
Shine Resunga Development Bank's Cyclically Adjusted FCF per Share of NPR35.04 can be compared against companies in the Banks 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 Banks company?
A good Cyclically Adjusted FCF per Share depends on the Banks 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 Shine Resunga Development Bank and its competitors. Shine Resunga Development Bank's current Cyclically Adjusted FCF per Share is NPR35.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shine Resunga Development Bank stock overvalued right now?
Based on GuruFocus' analysis, Shine Resunga Development Bank (XNEP:SHINE) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR473.68, compared to a current price of NPR414.90 — trading 12.4% below its estimated fair value. The current Cyclically Adjusted FCF per Share is NPR35.04. Shine Resunga Development Bank's overall GF Score™ is 98/100 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 Shine Resunga Development Bank (XNEP:SHINE), the current Cyclically Adjusted FCF per Share is NPR35.04 as of Apr. 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 Shine Resunga Development Bank (XNEP:SHINE) Overvalued in 2026?

Based on GuruFocus' analysis, Shine Resunga Development Bank stock appears to be undervalued. The current stock price of NPR414.90 is trading 12.4% below its estimated GF Value™ of NPR473.68. GuruFocus considers Shine Resunga Development Bank to be Modestly Undervalued.

Key valuation signals for XNEP:SHINE:

  • Cyclically Adjusted FCF per Share: NPR35.04
  • GF Value™: NPR473.68 vs. price of NPR414.90 (12.4% below fair value)
  • GF Score™: 98/100 with 2 warning signs

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


Shine Resunga Development Bank Business Description

Address Butwal Sub-Metropolitan City, Ward No 11, Kalikanagar, Rupandehi, NPL, 32907
Shine Resunga Development Bank Ltd is a regional development bank in Nepal. The company offers products and services including saving deposits, fixed deposits, call current, business loans, consumer loans, and others. The maximum revenue from Nepal itself is from Lumbini Province.
98GF Score

Get the complete analysis for XNEP:SHINE

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

NPR414.90
Price
NPR473.68
GF Value