Span Divergent (BOM:524727) Cyclically Adjusted Book per Share: ₹ (As of Jun. 2026)

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.

BOM:524727 Span Divergent Ltd BOM:524727
59 GF Score
Price ₹27.72
GF Value ₹41.82
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Span Divergent Cyclically Adjusted Book per Share?

Span Divergent BOM:524727 +5.00% 59 Cyclically Adjusted Book per Share is ₹ as of Jun. 2026. GuruFocus rates BOM:524727 with a GF Score™ of 59/100 and a GF Value™ of ₹41.82 (Possible Value Trap). The stock has 3 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.

Span Divergent's adjusted book value per share for the three months ended in Jun. 2026 was ₹0.000. 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 for the trailing ten years ended in Jun. 2026.

During the past 12 months, Span Divergent's average Cyclically Adjusted Book Growth Rate was -5.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -8.10% 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 Span Divergent was -8.10% per year. The lowest was -8.10% per year. And the median was -8.10% per year.

As of today (2026-09-20), Span Divergent's current stock price is ₹27.72. Span Divergent's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 was . Span Divergent's Cyclically Adjusted PB Ratio of today is .

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Span Divergent was 0.99. The lowest was 0.20. And the median was 0.46.


Span Divergent  (BOM:524727) 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Span Divergent was 0.99. The lowest was 0.20. And the median was 0.46.


Be Aware

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


Span Divergent Cyclically Adjusted Book per Share Related Terms


Span Divergent Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Span Divergent'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.

Span Divergent Cyclically Adjusted Book per Share Chart

Span Divergent 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 - - - - -

Span Divergent Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 - - - - -

BOM:524727 vs KHC, GIS: Cyclically Adjusted Book per Share Comparison

For the Packaged Foods subindustry, Span Divergent'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.


Span Divergent Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Span Divergent's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Span Divergent's Cyclically Adjusted PB Ratio falls into.


BOM:524727
59GF Score
Span Divergent Ltd BOM:524727
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Span Divergent 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, Span Divergent's adjusted Book Value per Share data for the three months ended in Jun. 2026 was:

Adj_Book= Book Value per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=/167.3573*167.3573
=0.000

Current CPI (Jun. 2026) = 167.3573.

Span Divergent Quarterly Data

Book Value per Share CPI Adj_Book
201403 31.182 91.425 57.080
201406 94.103 0.000
201409 30.592 96.780 52.901
201412 96.780 0.000
201503 84.778 97.163 146.025
201506 99.841 0.000
201509 85.246 101.753 140.207
201512 102.901 0.000
201603 91.859 102.518 149.956
201703 84.393 105.196 134.262
201803 66.048 109.786 100.683
201906 120.880 0.000
201909 29.837 123.175 40.539
201912 126.235 0.000
202003 24.449 124.705 32.811
202006 127.000 0.000
202009 19.161 130.118 24.645
202012 130.889 0.000
202103 13.212 131.771 16.780
202106 134.084 0.000
202109 12.387 135.847 15.260
202112 138.161 0.000
202203 -5.368 138.822 -6.471
202206 142.347 0.000
202209 -8.196 144.661 -9.482
202212 145.763 0.000
202303 -15.303 146.865 -17.438
202306 150.280 0.000
202309 -15.618 151.492 -17.254
202312 152.924 0.000
202403 -13.856 153.035 -15.153
202406 155.789 0.000
202409 -13.918 157.882 -14.753
202412 158.323 0.000
202503 -16.188 157.552 -17.195
202506 159.755 0.000
202509 -16.843 162.289 -17.369
202512 163.281 0.000
202603 13.530 164.272 13.784
202606 167.357 0.000

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 ₹ mean?
Span Divergent (BOM:524727) has a Cyclically Adjusted Book per Share of ₹ as of Jun. 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 Span Divergent and its competitors.
Is Span Divergent's Cyclically Adjusted Book per Share too high?
Span Divergent's current Cyclically Adjusted Book per Share is ₹. Overall, Span Divergent has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Span Divergent's Cyclically Adjusted Book per Share compare to KHC and GIS?
Span Divergent's Cyclically Adjusted Book per Share of ₹ can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Book per Share depends on the Consumer Packaged Goods 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 Span Divergent and its competitors. Span Divergent's current Cyclically Adjusted Book per Share is ₹. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Span Divergent stock overvalued right now?
Based on GuruFocus' analysis, Span Divergent (BOM:524727) is currently considered Possible Value Trap. The stock's GF Value™ is ₹41.82, compared to a current price of ₹27.72 — trading 33.7% below its estimated fair value. The current Cyclically Adjusted Book per Share is ₹. Span Divergent's overall GF Score™ is 59/100 with 3 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 Span Divergent (BOM:524727), the current Cyclically Adjusted Book per Share is ₹ as of Jun. 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 Span Divergent (BOM:524727) Overvalued in 2026?

Based on GuruFocus' analysis, Span Divergent stock appears to be undervalued. The current stock price of ₹27.72 is trading 33.7% below its estimated GF Value™ of ₹41.82. GuruFocus considers Span Divergent to be Possible Value Trap.

Key valuation signals for BOM:524727:

  • Cyclically Adjusted Book per Share:
  • GF Value™: ₹41.82 vs. price of ₹27.72 (33.7% below fair value)
  • GF Score™: 59/100 with 3 warning signs

No single metric tells the full story. See the BOM:524727 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Span Divergent Business Description

Address Ghod Dod Road, 902 - 904, 9th Floor, Rajhans Bonista, Behind Ram Chowk Temple, Surat, GJ, IND, 395007
Span Divergent Ltd is engaged in diversified business activities. The company's operating segment includes Cashew processing, Tissue Culture and Trading. It generates maximum revenue from the Cashew processing segment.
59GF Score

Get the complete analysis for BOM:524727

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

₹27.72
Price
₹41.82
GF Value