GBS Software AG (FRA:INW) Book Value per Share: €2.75 (As of Dec. 2025)

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.

FRA:INW GBS Software AG FRA:INW
54 GF Score
Price €3.90
GF Value €1.17
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is GBS Software AG Book Value per Share?

GBS Software AG FRA:INW +0.52% 54 Book Value per Share is €2.75 as of Dec. 2025. GuruFocus rates FRA:INW with a GF Score™ of 54/100 and a GF Value™ of €1.17 (Significantly Overvalued). The stock has 7 warning signs investors should review.

GBS Software AG's book value per share for the quarter that ended in Dec. 2025 was €2.75.

During the past 12 months, GBS Software AG's average Book Value Per Share Growth Rate was 13.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 20.80% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 3.00% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -3.00% 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 book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of GBS Software AG was 26.70% per year. The lowest was -42.30% per year. And the median was -12.80% per year.

GBS Software AG's current price is €3.90. Its book value per share for the quarter that ended in Dec. 2025 was €2.75. Hence, today's PB Ratio of GBS Software AG is 1.42.

During the past 13 years, the highest P/B Ratio of GBS Software AG was 2.98. The lowest was 0.46. And the median was 1.32.

Warning Sign:

GBS Software AG stock PB Ratio (=1.47) is close to 2-year high of 1.6.


GBS Software AG  (FRA:INW) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


GBS Software AG Book Value per Share Related Terms


GBS Software AG Book Value per Share Historical Data

* Premium members only.

The historical data trend for GBS Software AG's Book Value 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.

GBS Software AG Book Value per Share Chart

GBS Software AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.10 1.56 2.03 2.42 2.75

GBS Software AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Book Value 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 2.03 1.92 2.42 2.34 2.75

FRA:INW vs MSFT, ORCL, PLTR: Book Value per Share Comparison

For the Software - Infrastructure subindustry, GBS Software AG's PB Ratio, along with its competitors' market caps and PB Ratio 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.


GBS Software AG PB Ratio vs Software Industry

For the Software industry and Technology sector, GBS Software AG's PB Ratio distribution charts can be found below:

* The bar in red indicates where GBS Software AG's PB Ratio falls into.


FRA:INW
54GF Score
GBS Software AG FRA:INW
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

GBS Software AG Book Value per Share Calculation

GBS Software AG's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(4.67-0.00)/1.70
=2.74

GBS Software AG's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(4.67-0.00)/1.70
=2.74

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of €2.75 mean?
GBS Software AG (FRA:INW) has a Book Value per Share of €2.75 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on GBS Software AG and its competitors.
Is GBS Software AG's Book Value per Share too high?
GBS Software AG's current Book Value per Share is €2.75. Overall, GBS Software AG has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does GBS Software AG's Book Value per Share compare to MSFT and ORCL?
GBS Software AG's Book Value per Share of €2.75 can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Software company?
A good Book Value per Share depends on the Software industry context. However, Book Value 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on GBS Software AG and its competitors. GBS Software AG's current Book Value per Share is €2.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GBS Software AG stock overvalued right now?
Based on GuruFocus' analysis, GBS Software AG (FRA:INW) is currently considered Significantly Overvalued. The stock's GF Value™ is €1.17, compared to a current price of €3.90 — trading 233.3% above its estimated fair value. The current Book Value per Share is €2.75. GBS Software AG's overall GF Score™ is 54/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For GBS Software AG (FRA:INW), the current Book Value per Share is €2.75 as of Dec. 2025. 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 GBS Software AG (FRA:INW) Overvalued in 2026?

Based on GuruFocus' analysis, GBS Software AG stock appears to be overvalued. The current stock price of €3.90 is trading 233.3% above its estimated GF Value™ of €1.17. GuruFocus considers GBS Software AG to be Significantly Overvalued.

Key valuation signals for FRA:INW:

  • Book Value per Share: €2.75
  • GF Value™: €1.17 vs. price of €3.90 (233.3% above fair value)
  • GF Score™: 54/100 with 7 warning signs

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


GBS Software AG Business Description

Other Exchanges INW:Germany
Address Am Storrenacker 1a, Karlsruhe, DEU, 76139
GBS Software AG provides solutions and services in the fields of messaging security and workflow for the IBM and Microsoft collaboration platforms. It acts as a providers of email security and workflow management solutions. The company operates in Europe, North America, and Asia. It provides retirement management solutions as well. The group provides the following services: Domino Administration, XPages migration, Mobility, Consulting, and Training and mentoring.
54GF Score

Get the complete analysis for FRA:INW

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

€3.90
Price
€1.17
GF Value