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Test Rite International CoTPE:2908 +0.23%65 EV-to-FCF is 21.07 as of Jul. 27, 2026, which is 41% above its 10-year median of 14.96. GuruFocus rates TPE:2908 with a GF Score™ of 65/100 and a GF Value™ of NT$18.31 (Modestly Overvalued). The stock has 8 warning signs investors should review. Among 776 Retail - Cyclical companies, Test Rite International Co ranks worse than 66.62% on this metric.
EV-to-FCF is calculated as enterprise value divided by its free cash flow. As of today, Test Rite International Co's Enterprise Value is NT$31,182 Mil.
Test Rite International Co's Free Cash Flow for the trailing twelve months (TTM) ended in Dec. 2025 was NT$1,480 Mil. Therefore, Test Rite International Co's EV-to-FCF for today is 21.07.
The historical rank and industry rank for Test Rite International Co's EV-to-FCF or its related term are showing as below:
TPE:2908'
s EV-to-FCF Range Over the Past 10 Years
Min: -158.95 Med: 14.96 Max: 693.12
Current: 21.07
During the past 13 years, the highest EV-to-FCF of Test Rite International Co was 693.12. The lowest was -158.95. And the median was 14.96.
TPE:2908's EV-to-FCF is ranked worse than 66.62% of 776
companies
in the Retail - Cyclical industry
Industry Median: 13.485
vs TPE:2908: 21.07
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.
Test Rite International Co (TPE:2908) EV-to-FCF Explanation
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.
Test Rite International Co's PE Ratio (TTM) for today is calculated as:
Test Rite International Co's share price for today is NT$21.60.
Test Rite International Co'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$0.230.
* 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.
Test Rite International Co EV-to-FCF Related Terms
Test Rite International Co EV-to-FCF Historical Data
* 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 Home Improvement Retail subindustry, Test Rite International Co'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.
Test Rite International Co EV-to-FCF vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Test Rite International Co's EV-to-FCF distribution charts can be found below:
* The bar in red indicates where Test Rite International Co's EV-to-FCF falls into.
Test Rite International Co's current Enterprise Value is NT$31,182 Mil.
Test Rite International Co'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$1,480 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.
Test Rite International Co (TPE:2908) has a EV-to-FCF of 21.07 as of Jul. 27, 2026. EV to FCF ratio is the company's enterprise value divided by free cash flow. View historical data on Test Rite International Co and its competitors. This is 41% above median its historical median of 14.96. According to the industry distribution chart, Test Rite International Co ranks #517 out of 776 companies in the Retail - Cyclical industry, placing it in the top 66.6%.
Is Test Rite International Co's EV-to-FCF too high?
Test Rite International Co's current EV-to-FCF of 21.07 is 41% above median its 10-year median of 14.96. The Retail - Cyclical industry median EV-to-FCF is 13.49. Test Rite International Co's value of 21.07 is 56.2% above this industry median. Based on the distribution chart, Test Rite International Co ranks #517 out of 776 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Test Rite International Co has a GF Score™ of 65/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Test Rite International Co's EV-to-FCF compare to HD and LOW?
According to the Retail - Cyclical industry distribution chart, Test Rite International Co ranks #517 out of 776 companies for EV-to-FCF. This places Test Rite International Co in the lower half of its industry. The industry median EV-to-FCF is 13.49. Test Rite International Co's value of 21.07 is 56.2% above this benchmark. While the company's 10-year median is 14.96 vs. the industry median of 13.49, Test Rite International Co has consistently been above 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 Retail - Cyclical company?
The median EV-to-FCF among Retail - Cyclical companies is 13.49, based on 776 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. Test Rite International Co's current EV-to-FCF of 21.07 is 56.2% above 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 Test Rite International Co and its competitors. For the Retail - Cyclical industry, the median EV-to-FCF is 13.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Test Rite International Co's current EV-to-FCF is 21.07, which is 41% above median its own 10-year median of 14.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Test Rite International Co stock overvalued right now?
Based on GuruFocus' analysis, Test Rite International Co (TPE:2908) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$18.31, compared to a current price of NT$21.60 — trading 18% above its estimated fair value. The current EV-to-FCF is 21.07, which is 41% above median its 10-year median of 14.96 and 56.2% above the Retail - Cyclical industry median of 13.49. Test Rite International Co's overall GF Score™ is 65/100 with 8 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 Test Rite International Co (TPE:2908), the current EV-to-FCF is 21.07 as of Jul. 27, 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 Test Rite International Co (TPE:2908) Overvalued in 2026?
Based on GuruFocus' analysis, Test Rite International Co stock appears to be overvalued.
The current stock price of NT$21.60 is trading 18% above its estimated GF Value™ of NT$18.31.
GuruFocus considers Test Rite International Co to be Modestly Overvalued.
Key valuation signals for TPE:2908:
EV-to-FCF: 21.07 (41% above median its 10-year median of 14.96)
GF Value™: NT$18.31 vs. price of NT$21.60 (18% above fair value)
Industry Position: 56.2% above the Retail - Cyclical median (#517 of 776)
No single metric tells the full story. See the TPE:2908 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Test Rite International Co Ltd is a Taiwan-based company that is principally engaged in the trading business and retail business. It mainly imports and exports hand tools, auto parts, machinery, furniture, and various home appliances. Test-Rite's marketplaces are located in the United States of America, Canada, Great Britain, France, Germany, Australia, etc.
65GF Score
Get the complete analysis for TPE:2908
EV-to-FCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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