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Universal CementTPE:1104 83 EV-to-FCF is 16.07 as of Jul. 14, 2026, which is 13% below its 10-year median of 18.38. GuruFocus rates TPE:1104 with a GF Score™ of 83/100 and a GF Value™ of NT$30.42 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 274 Building Materials companies, Universal Cement ranks better than 55.11% on this metric.
EV-to-FCF is calculated as enterprise value divided by its free cash flow. As of today, Universal Cement's Enterprise Value is NT$18,007 Mil.
Universal Cement's Free Cash Flow for the trailing twelve months (TTM) ended in Dec. 2025 was NT$1,120 Mil. Therefore, Universal Cement's EV-to-FCF for today is 16.07.
The historical rank and industry rank for Universal Cement's EV-to-FCF or its related term are showing as below:
TPE:1104'
s EV-to-FCF Range Over the Past 10 Years
Min: 10.25 Med: 18.38 Max: 66.36
Current: 16.07
During the past 13 years, the highest EV-to-FCF of Universal Cement was 66.36. The lowest was 10.25. And the median was 18.38.
TPE:1104's EV-to-FCF is ranked better than 55.11% of 274
companies
in the Building Materials industry
Industry Median: 18.925
vs TPE:1104: 16.07
EV-to-FCF 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.
EV-to-FCF 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.
Universal Cement's PE Ratio (TTM) for today is calculated as:
Universal Cement's share price for today is NT$27.10.
Universal Cement's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$2.560.
* 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. Free Cash Flow is an important financial metric because it represents the actual amount of cash at a company's disposal. Companies with a low EV-to-FCF ratio, combined with a strong balance sheet are generally considered as undervalued.
Universal Cement EV-to-FCF Related Terms
Universal Cement EV-to-FCF Historical Data
* Premium members only.
The historical data trend for Universal Cement's EV-to-FCF 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.
For the Building Materials subindustry, Universal Cement's EV-to-FCF, along with its competitors' market caps and EV-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.
Universal Cement EV-to-FCF vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Universal Cement's EV-to-FCF distribution charts can be found below:
* The bar in red indicates where Universal Cement's EV-to-FCF falls into.
Universal Cement's current Enterprise Value is NT$18,007 Mil.
Universal Cement's Free Cash Flow for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$1,120 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.
Universal Cement (TPE:1104) has a EV-to-FCF of 16.07 as of Jul. 14, 2026. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on Universal Cement and its competitors. This is 13% below median its historical median of 18.38. Over the past decade, Universal Cement's EV-to-FCF has ranged from 10.25 to 66.36. According to the industry distribution chart, Universal Cement ranks #123 out of 274 companies in the Building Materials industry, placing it in the top 44.9%.
Is Universal Cement's EV-to-FCF too high?
Universal Cement's current EV-to-FCF of 16.07 is 13% below median its 10-year median of 18.38. Over the past 10 years, this metric has ranged from a low of 10.25 to a high of 66.36. The Building Materials industry median EV-to-FCF is 18.93. Universal Cement's value of 16.07 is 15.1% below this industry median. Based on the distribution chart, Universal Cement ranks #123 out of 274 companies in the Building Materials industry, which is above the industry midpoint. Overall, Universal Cement has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Cement's EV-to-FCF compare to CRH and VMC?
According to the Building Materials industry distribution chart, Universal Cement ranks #123 out of 274 companies for EV-to-FCF. This puts Universal Cement in the upper half of its industry. The industry median EV-to-FCF is 18.93. Universal Cement's value of 16.07 is 15.1% below this benchmark. Historically, Universal Cement's own EV-to-FCF has ranged from 10.25 to 66.36 over the past decade. While the company's 10-year median is 18.38 vs. the industry median of 18.93, Universal Cement 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-FCF for a Building Materials company?
The median EV-to-FCF among Building Materials companies is 18.93, based on 274 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-FCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-FCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universal Cement's current EV-to-FCF of 16.07 is 15.1% 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-FCF mean?
A high EV-to-FCF can signal that a stock is expensive relative to its fundamentals. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on Universal Cement and its competitors. For the Building Materials industry, the median EV-to-FCF is 18.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Cement's current EV-to-FCF is 16.07, which is 13% below median its own 10-year median of 18.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Cement stock overvalued right now?
Based on GuruFocus' analysis, Universal Cement (TPE:1104) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.42, compared to a current price of NT$27.10 — trading 10.9% below its estimated fair value. The current EV-to-FCF is 16.07, which is 13% below median its 10-year median of 18.38 and 15.1% below the Building Materials industry median of 18.93. Universal Cement's overall GF Score™ is 83/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-FCF calculated?
EV-to-FCF is calculated from a company's financial statements. For Universal Cement (TPE:1104), the current EV-to-FCF is 16.07 as of Jul. 14, 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 Universal Cement (TPE:1104) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Cement stock appears to be undervalued.
The current stock price of NT$27.10 is trading 10.9% below its estimated GF Value™ of NT$30.42.
GuruFocus considers Universal Cement to be Modestly Undervalued.
Key valuation signals for TPE:1104:
EV-to-FCF: 16.07 (13% below median its 10-year median of 18.38)
GF Value™: NT$30.42 vs. price of NT$27.10 (10.9% below fair value)
Industry Position: 15.1% below the Building Materials median (#123 of 274)
No single metric tells the full story. See the TPE:1104 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Cement Corporation is a Taiwan-based company predominantly engaged in manufacturing and selling cement and related construction materials. The company's reportable segments include Building materials and others. The majority of its revenue is generated from the building materials segment which is engaged in manufacturing and selling cement, concrete, and gypsum board. Geographically, key revenue for the company is derived from Taiwan.
83GF Score
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