Best Eastern Hotels (BOM:508664) Cyclically Adjusted Book per Share: ₹2.22 (As of Mar. 2026)

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BOM:508664 Best Eastern Hotels Ltd BOM:508664
49 GF Score
Price ₹17.07
GF Value ₹15.16
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Best Eastern Hotels Cyclically Adjusted Book per Share?

Best Eastern Hotels BOM:508664 +2.22% 49 Cyclically Adjusted Book per Share is ₹2.22 as of Mar. 2026. GuruFocus rates BOM:508664 with a GF Score™ of 49/100 and a GF Value™ of ₹15.16 (Modestly Overvalued). The stock has 7 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 Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Best Eastern Hotels's adjusted book value per share for the three months ended in Mar. 2026 was ₹1.031. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is ₹2.22 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Best Eastern Hotels's average Cyclically Adjusted Book Growth Rate was -5.90% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -6.40% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -8.20% 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 Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Best Eastern Hotels was -6.40% per year. The lowest was -9.20% per year. And the median was -8.50% per year.

As of today (2026-07-22), Best Eastern Hotels's current stock price is ₹17.07. Best Eastern Hotels's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ₹2.22. Best Eastern Hotels's Cyclically Adjusted PB Ratio of today is 7.69.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Best Eastern Hotels was 18.78. The lowest was 4.57. And the median was 7.25.


Best Eastern Hotels  (BOM:508664) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB 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 PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Best Eastern Hotels's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=17.07/2.22
=7.69

* 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 PB Ratio of Best Eastern Hotels was 18.78. The lowest was 4.57. And the median was 7.25.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Best Eastern Hotels Cyclically Adjusted Book per Share Related Terms


Best Eastern Hotels Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Best Eastern Hotels's Cyclically Adjusted Book 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.

Best Eastern Hotels Cyclically Adjusted Book per Share Chart

Best Eastern Hotels Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.08 2.71 2.55 2.36 2.22

Best Eastern Hotels Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book 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 2.36 0.00 2.29 0.00 2.22

BOM:508664 vs MAR, HLT, H: Cyclically Adjusted Book per Share Comparison

For the Lodging subindustry, Best Eastern Hotels's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted 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.


Best Eastern Hotels Cyclically Adjusted PB Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Best Eastern Hotels's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Best Eastern Hotels's Cyclically Adjusted PB Ratio falls into.


BOM:508664
49GF Score
Best Eastern Hotels Ltd BOM:508664
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Best Eastern Hotels Cyclically Adjusted Book 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 Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value 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 Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book 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, Best Eastern Hotels's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=1.031/164.2724*164.2724
=1.031

Current CPI (Mar. 2026) = 164.2724.

Best Eastern Hotels Quarterly Data

Book Value per Share CPI Adj_Book
201606 0.000 105.961 0.000
201609 2.652 105.961 4.111
201612 0.000 105.196 0.000
201703 1.999 105.196 3.122
201706 0.000 107.109 0.000
201709 2.618 109.021 3.945
201712 0.000 109.404 0.000
201803 2.149 109.786 3.216
201806 0.000 111.317 0.000
201809 2.127 115.142 3.035
201812 0.000 115.142 0.000
201903 2.109 118.202 2.931
201906 0.000 120.880 0.000
201909 2.039 123.175 2.719
201912 0.000 126.235 0.000
202003 1.901 124.705 2.504
202006 0.000 127.000 0.000
202009 1.407 130.118 1.776
202012 0.000 130.889 0.000
202103 1.561 131.771 1.946
202106 0.000 134.084 0.000
202109 1.242 135.847 1.502
202112 0.000 138.161 0.000
202203 1.435 138.822 1.698
202206 0.000 142.347 0.000
202209 1.567 144.661 1.779
202212 0.000 145.763 0.000
202303 1.294 146.865 1.447
202306 0.000 150.280 0.000
202309 1.646 151.492 1.785
202312 0.000 152.924 0.000
202403 1.374 153.035 1.475
202406 0.000 155.789 0.000
202409 1.520 157.882 1.582
202412 0.000 158.323 0.000
202503 1.369 157.552 1.427
202506 0.000 159.755 0.000
202509 1.367 162.289 1.384
202512 0.000 163.281 0.000
202603 1.031 164.272 1.031

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of ₹2.22 mean?
Best Eastern Hotels (BOM:508664) has a Cyclically Adjusted Book per Share of ₹2.22 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Best Eastern Hotels and its competitors.
Is Best Eastern Hotels' Cyclically Adjusted Book per Share too high?
Best Eastern Hotels' current Cyclically Adjusted Book per Share is ₹2.22. Overall, Best Eastern Hotels has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Best Eastern Hotels' Cyclically Adjusted Book per Share compare to MAR and HLT?
Best Eastern Hotels' Cyclically Adjusted Book per Share of ₹2.22 can be compared against companies in the Travel & Leisure 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 Book per Share for a Travel & Leisure company?
A good Cyclically Adjusted Book per Share depends on the Travel & Leisure industry context. However, Cyclically Adjusted Book 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 Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Best Eastern Hotels and its competitors. Best Eastern Hotels's current Cyclically Adjusted Book per Share is ₹2.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Eastern Hotels stock overvalued right now?
Based on GuruFocus' analysis, Best Eastern Hotels (BOM:508664) is currently considered Modestly Overvalued. The stock's GF Value™ is ₹15.16, compared to a current price of ₹17.07 — trading 12.6% above its estimated fair value. The current Cyclically Adjusted Book per Share is ₹2.22. Best Eastern Hotels' overall GF Score™ is 49/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Best Eastern Hotels (BOM:508664), the current Cyclically Adjusted Book per Share is ₹2.22 as of Mar. 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 Best Eastern Hotels (BOM:508664) Overvalued in 2026?

Based on GuruFocus' analysis, Best Eastern Hotels stock appears to be overvalued. The current stock price of ₹17.07 is trading 12.6% above its estimated GF Value™ of ₹15.16. GuruFocus considers Best Eastern Hotels to be Modestly Overvalued.

Key valuation signals for BOM:508664:

  • Cyclically Adjusted Book per Share: ₹2.22
  • GF Value™: ₹15.16 vs. price of ₹17.07 (12.6% above fair value)
  • GF Score™: 49/100 with 7 warning signs

No single metric tells the full story. See the BOM:508664 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Best Eastern Hotels Business Description

Address 293/299, Dr. C.H. Street, 401, Chartered House, Near Marine Lines Church, Mumbai, MH, IND, 400 002
Best Eastern Hotels Ltd is engaged in the business of hospitality and managing the resort. The company operates a hotel, Usha Ascot that provides various facilities, such as cuisine, including Indian, Chinese, and Continental food; a swimming pool with a sunken bar and an open restaurant; a permit room; a health club with a steam room; sauna, Jacuzzi and massage facility; indoor recreation, including table tennis, and in-house laundry and bakery. Its conference and banquet facilities include Mel Milap Hall and The Brain Stromer. Its accommodation facilities include Luxury Villa, Ascot Villa, Executive Deluxe, and Deluxe Room. The company generates the majority of its revenue from the sale of room services.
49GF Score

Get the complete analysis for BOM:508664

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

₹17.07
Price
₹15.16
GF Value