Gayatri Sugars (BOM:532183) Cyclically Adjusted Book per Share: ₹-28.54 (As of Mar. 2026)

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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.
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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:532183 Gayatri Sugars Ltd BOM:532183
61 GF Score
Price ₹8.05
GF Value ₹13.03
Valuation Possible Value Trap
! 7 Warning Signs
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What is Gayatri Sugars Cyclically Adjusted Book per Share?

Gayatri Sugars BOM:532183 +1.77% 61 Cyclically Adjusted Book per Share is ₹-28.54 as of Mar. 2026. GuruFocus rates BOM:532183 with a GF Score™ of 61/100 and a GF Value™ of ₹13.03 (Possible Value Trap). 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.

Gayatri Sugars's adjusted book value per share for the three months ended in Mar. 2026 was ₹10.966. 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 ₹-28.54 for the trailing ten years ended in Mar. 2026.

During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -3.90% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -15.00% 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 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 Gayatri Sugars was -3.90% per year. The lowest was -28.00% per year. And the median was -12.10% per year.

As of today (2026-07-23), Gayatri Sugars's current stock price is ₹8.05. Gayatri Sugars's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ₹-28.54. Gayatri Sugars's Cyclically Adjusted PB Ratio of today is .


Gayatri Sugars  (BOM:532183) 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.


Be Aware

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


Gayatri Sugars Cyclically Adjusted Book per Share Related Terms


Gayatri Sugars Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Gayatri Sugars'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.

Gayatri Sugars Cyclically Adjusted Book per Share Chart

Gayatri Sugars 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 -21.18 -25.45 -28.28 -29.84 -28.54

Gayatri Sugars 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 -29.84 0.00 -30.42 0.00 -28.54

BOM:532183 vs MDLZ, HSY, TR: Cyclically Adjusted Book per Share Comparison

For the Confectioners subindustry, Gayatri Sugars'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.


Gayatri Sugars Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

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

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


BOM:532183
61GF Score
Gayatri Sugars Ltd BOM:532183
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gayatri Sugars 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, Gayatri Sugars'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)
=10.966/164.2724*164.2724
=10.966

Current CPI (Mar. 2026) = 164.2724.

Gayatri Sugars Quarterly Data

Book Value per Share CPI Adj_Book
201606 0.000 105.961 0.000
201609 -10.875 105.961 -16.860
201612 0.000 105.196 0.000
201703 -18.805 105.196 -29.366
201706 0.000 107.109 0.000
201709 -15.027 109.021 -22.643
201712 0.000 109.404 0.000
201803 -16.023 109.786 -23.975
201806 0.000 111.317 0.000
201809 -22.239 115.142 -31.728
201812 0.000 115.142 0.000
201903 -21.669 118.202 -30.115
201906 0.000 120.880 0.000
201909 -28.748 123.175 -38.340
201912 0.000 126.235 0.000
202003 -28.168 124.705 -37.105
202006 0.000 127.000 0.000
202009 -34.300 130.118 -43.303
202012 0.000 130.889 0.000
202103 -35.020 131.771 -43.658
202106 0.000 134.084 0.000
202109 -41.595 135.847 -50.299
202112 0.000 138.161 0.000
202203 -37.120 138.822 -43.925
202206 0.000 142.347 0.000
202209 -44.580 144.661 -50.624
202212 0.000 145.763 0.000
202303 -28.417 146.865 -31.785
202306 0.000 150.280 0.000
202309 -22.076 151.492 -23.938
202312 0.000 152.924 0.000
202403 -14.180 153.035 -15.221
202406 0.000 155.789 0.000
202409 -19.205 157.882 -19.982
202412 0.000 158.323 0.000
202503 -11.402 157.552 -11.888
202506 0.000 159.755 0.000
202509 -16.784 162.289 -16.989
202512 0.000 163.281 0.000
202603 10.966 164.272 10.966

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 ₹-28.54 mean?
Gayatri Sugars (BOM:532183) has a Cyclically Adjusted Book per Share of ₹-28.54 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 Gayatri Sugars and its competitors.
Is Gayatri Sugars' Cyclically Adjusted Book per Share too high?
Gayatri Sugars' current Cyclically Adjusted Book per Share is ₹-28.54. Overall, Gayatri Sugars has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gayatri Sugars' Cyclically Adjusted Book per Share compare to MDLZ and HSY?
Gayatri Sugars' Cyclically Adjusted Book per Share of ₹-28.54 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 Gayatri Sugars and its competitors. Gayatri Sugars's current Cyclically Adjusted Book per Share is ₹-28.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gayatri Sugars stock overvalued right now?
Based on GuruFocus' analysis, Gayatri Sugars (BOM:532183) is currently considered Possible Value Trap. The stock's GF Value™ is ₹13.03, compared to a current price of ₹8.05 — trading 38.2% below its estimated fair value. The current Cyclically Adjusted Book per Share is ₹-28.54. Gayatri Sugars' overall GF Score™ is 61/100 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 Gayatri Sugars (BOM:532183), the current Cyclically Adjusted Book per Share is ₹-28.54 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 Gayatri Sugars (BOM:532183) Overvalued in 2026?

Based on GuruFocus' analysis, Gayatri Sugars stock appears to be undervalued. The current stock price of ₹8.05 is trading 38.2% below its estimated GF Value™ of ₹13.03. GuruFocus considers Gayatri Sugars to be Possible Value Trap.

Key valuation signals for BOM:532183:

  • Cyclically Adjusted Book per Share: ₹-28.54
  • GF Value™: ₹13.03 vs. price of ₹8.05 (38.2% below fair value)
  • GF Score™: 61/100 with 7 warning signs

No single metric tells the full story. See the BOM:532183 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gayatri Sugars Business Description

Address Rajbhavan Road, 6-3-1090, B2, 2nd Floor, T.S.R. Towers, Somajiguda, Hyderabad, TG, IND, 500082
Gayatri Sugars Ltd engages in the manufacture of sugar and allied products. Its products include sugar, distillery products like Rectified Spirit, Impure spirit, Ethanol, and byproducts like Molasses, Filter cake, Ash, and Bagasse. The company's operating segment includes Sugar and Distillery. It generates maximum revenue from the Sugar segment. The company is also engaged in power generation.
61GF Score

Get the complete analysis for BOM:532183

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

₹8.05
Price
₹13.03
GF Value