LINE Pay Taiwan (TPE:7722) EV-to-OCF: 0.80 (As of Sep. 06, 2026) — 92% Below Median

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TPE:7722 LINE Pay Taiwan Ltd TPE:7722
63 GF Score
Price NT$280.00
GF Value NT$726.20
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is LINE Pay Taiwan EV-to-OCF?

LINE Pay Taiwan TPE:7722 +2.00% 63 EV-to-OCF is 0.80 as of Sep. 06, 2026, which is 92% below its 10-year median of 10.43. GuruFocus rates TPE:7722 with a GF Score™ of 63/100 and a GF Value™ of NT$726.20 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,870 Software companies, LINE Pay Taiwan ranks better than 63.73% on this metric.

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, LINE Pay Taiwan's Enterprise Value is NT$-383 Mil. LINE Pay Taiwan's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was NT$-477 Mil. Therefore, LINE Pay Taiwan's EV-to-OCF for today is 0.80.

The historical rank and industry rank for LINE Pay Taiwan's EV-to-OCF or its related term are showing as below:

TPE:7722' s EV-to-OCF Range Over the Past 10 Years
Min: -826.11   Med: 10.43   Max: 74.19
Current: 0.8

During the past 7 years, the highest EV-to-OCF of LINE Pay Taiwan was 74.19. The lowest was -826.11. And the median was 10.43.

TPE:7722's EV-to-OCF is ranked better than
63.73% of 2870 companies
in the Software industry
Industry Median: 6.89 vs TPE:7722: 0.80

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-09-06), LINE Pay Taiwan's stock price is NT$280.00. LINE Pay Taiwan's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was NT$7.752. Therefore, LINE Pay Taiwan's PE Ratio (TTM) for today is 36.12.


LINE Pay Taiwan  (TPE:7722) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

LINE Pay Taiwan's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=280.00/7.752
=36.12

LINE Pay Taiwan's share price for today is NT$280.00.
LINE Pay Taiwan's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$7.752.

* 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.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


LINE Pay Taiwan EV-to-OCF Related Terms


LINE Pay Taiwan EV-to-OCF Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan's EV-to-OCF 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.

LINE Pay Taiwan EV-to-OCF Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-OCF
Get a 7-Day Free Trial 0.00 0.00 0.00 6.68 72.40

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
EV-to-OCF 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 12.46 22.09 72.40 1.73 -3.40

TPE:7722 vs MSFT, PLTR, ORCL: EV-to-OCF Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan's EV-to-OCF, along with its competitors' market caps and EV-to-OCF 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.


LINE Pay Taiwan EV-to-OCF vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's EV-to-OCF distribution charts can be found below:

* The bar in red indicates where LINE Pay Taiwan's EV-to-OCF falls into.


TPE:7722
63GF Score
LINE Pay Taiwan Ltd TPE:7722
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LINE Pay Taiwan EV-to-OCF Calculation

LINE Pay Taiwan's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=-382.735/-477.265
=0.80

LINE Pay Taiwan's current Enterprise Value is NT$-383 Mil.
LINE Pay Taiwan's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$-477 Mil.

* 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.

Frequently Asked Questions Learn more about EV-to-OCF →
What does a EV-to-OCF of 0.80 mean?
LINE Pay Taiwan (TPE:7722) has a EV-to-OCF of 0.80 as of Sep. 06, 2026. This is 92% below median its historical median of 10.43. According to the industry distribution chart, LINE Pay Taiwan ranks #1041 out of 2870 companies in the Software industry, placing it in the top 36.3%.
Is LINE Pay Taiwan's EV-to-OCF too high?
LINE Pay Taiwan's current EV-to-OCF of 0.80 is 92% below median its 10-year median of 10.43. The Software industry median EV-to-OCF is 6.89. LINE Pay Taiwan's value of 0.80 is 88.4% below this industry median. Based on the distribution chart, LINE Pay Taiwan ranks #1041 out of 2870 companies in the Software industry, which is above the industry midpoint. Overall, LINE Pay Taiwan has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's EV-to-OCF compare to MSFT and PLTR?
According to the Software industry distribution chart, LINE Pay Taiwan ranks #1041 out of 2870 companies for EV-to-OCF. This puts LINE Pay Taiwan in the upper half of its industry. The industry median EV-to-OCF is 6.89. LINE Pay Taiwan's value of 0.80 is 88.4% below this benchmark. While the company's 10-year median is 10.43 vs. the industry median of 6.89, LINE Pay Taiwan has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EV-to-OCF for a Software company?
The median EV-to-OCF among Software companies is 6.89, based on 2,870 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-OCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-OCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. LINE Pay Taiwan's current EV-to-OCF of 0.80 is 88.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EV-to-OCF mean?
A high EV-to-OCF can signal that a stock is expensive relative to its fundamentals. For the Software industry, the median EV-to-OCF is 6.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINE Pay Taiwan's current EV-to-OCF is 0.80, which is 92% below median its own 10-year median of 10.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
Based on GuruFocus' analysis, LINE Pay Taiwan (TPE:7722) is currently considered Possible Value Trap. The stock's GF Value™ is NT$726.20, compared to a current price of NT$280.00 — trading 61.4% below its estimated fair value. The current EV-to-OCF is 0.80, which is 92% below median its 10-year median of 10.43 and 88.4% below the Software industry median of 6.89. LINE Pay Taiwan's overall GF Score™ is 63/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-OCF calculated?
EV-to-OCF is calculated from a company's financial statements. For LINE Pay Taiwan (TPE:7722), the current EV-to-OCF is 0.80 as of Sep. 06, 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 LINE Pay Taiwan (TPE:7722) Overvalued in 2026?

Based on GuruFocus' analysis, LINE Pay Taiwan stock appears to be undervalued. The current stock price of NT$280.00 is trading 61.4% below its estimated GF Value™ of NT$726.20. GuruFocus considers LINE Pay Taiwan to be Possible Value Trap.

Key valuation signals for TPE:7722:

  • EV-to-OCF: 0.80 (92% below median its 10-year median of 10.43)
  • GF Value™: NT$726.20 vs. price of NT$280.00 (61.4% below fair value)
  • GF Score™: 63/100 with 4 warning signs
  • Industry Position: 88.4% below the Software median (#1041 of 2870)

No single metric tells the full story. See the TPE:7722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
63GF Score

Get the complete analysis for TPE:7722

EV-to-OCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$280.00
Price
NT$726.20
GF Value