The Phosphate Co (BOM:542123) Cyclically Adjusted Book per Share: ₹0.00 (As of Jun. 2026)

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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:542123 The Phosphate Co Ltd BOM:542123
71 GF Score
Price ₹137.20
GF Value ₹179.35
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is The Phosphate Co Cyclically Adjusted Book per Share?

The Phosphate Co BOM:542123 -1.18% 71 Cyclically Adjusted Book per Share is ₹0.00 as of Jun. 2026. GuruFocus rates BOM:542123 with a GF Score™ of 71/100 and a GF Value™ of ₹179.35 (Modestly Undervalued). The stock has 4 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.

The Phosphate Co'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 ₹0.00 for the trailing ten years ended in Jun. 2026.

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.

As of today (2026-08-24), The Phosphate Co's current stock price is ₹137.20. The Phosphate Co's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 was ₹0.00. The Phosphate Co's Cyclically Adjusted PB Ratio of today is .


The Phosphate Co  (BOM:542123) 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.


The Phosphate Co Cyclically Adjusted Book per Share Related Terms


The Phosphate Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for The Phosphate Co'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.

The Phosphate Co Cyclically Adjusted Book per Share Chart

The Phosphate Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Book per Share
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The Phosphate Co 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 0.00 0.00 0.00 0.00 0.00

BOM:542123 vs CTVA, CF, MOS: Cyclically Adjusted Book per Share Comparison

For the Agricultural Inputs subindustry, The Phosphate Co'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.


The Phosphate Co Cyclically Adjusted PB Ratio vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, The Phosphate Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


BOM:542123
71GF Score
The Phosphate Co Ltd BOM:542123
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

The Phosphate Co 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, The Phosphate Co'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)
=0/167.3573*167.3573
=0.000

Current CPI (Jun. 2026) = 167.3573.

The Phosphate Co Quarterly Data

Book Value per Share CPI Adj_Book
201203 15.568 76.889 33.886
201303 23.380 85.687 45.664
201403 20.554 91.425 37.625
201503 168.271 97.163 289.837
201603 188.013 102.518 306.924
201703 189.081 105.196 300.811
201803 193.021 109.786 294.239
201806 0.000 111.317 0.000
201809 0.000 115.142 0.000
201812 0.000 115.142 0.000
201903 197.050 118.202 278.995
201906 0.000 120.880 0.000
201909 198.291 123.175 269.417
201912 0.000 126.235 0.000
202003 202.643 124.705 271.952
202006 0.000 127.000 0.000
202009 206.953 130.118 266.182
202012 0.000 130.889 0.000
202103 209.187 131.771 265.681
202106 0.000 134.084 0.000
202109 214.694 135.847 264.493
202112 0.000 138.161 0.000
202203 216.647 138.822 261.180
202206 0.000 142.347 0.000
202209 205.825 144.661 238.117
202212 0.000 145.763 0.000
202303 229.638 146.865 261.680
202306 0.000 150.280 0.000
202309 230.436 151.492 254.569
202312 0.000 152.924 0.000
202403 234.519 153.035 256.468
202406 0.000 155.789 0.000
202409 224.828 157.882 238.321
202412 0.000 158.323 0.000
202503 243.610 157.552 258.772
202506 0.000 159.755 0.000
202509 238.927 162.289 246.388
202512 0.000 163.281 0.000
202603 255.562 164.272 260.361
202606 0.000 167.357 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 ₹0.00 mean?
The Phosphate Co (BOM:542123) has a Cyclically Adjusted Book per Share of ₹0.00 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 The Phosphate Co and its competitors.
Is The Phosphate Co's Cyclically Adjusted Book per Share too high?
The Phosphate Co's current Cyclically Adjusted Book per Share is ₹0.00. Overall, The Phosphate Co has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does The Phosphate Co's Cyclically Adjusted Book per Share compare to CTVA and CF?
The Phosphate Co's Cyclically Adjusted Book per Share of ₹0.00 can be compared against companies in the Agriculture 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 an Agriculture company?
A good Cyclically Adjusted Book per Share depends on the Agriculture 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 The Phosphate Co and its competitors. The Phosphate Co's current Cyclically Adjusted Book per Share is ₹0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Phosphate Co stock overvalued right now?
Based on GuruFocus' analysis, The Phosphate Co (BOM:542123) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹179.35, compared to a current price of ₹137.20 — trading 23.5% below its estimated fair value. The current Cyclically Adjusted Book per Share is ₹0.00. The Phosphate Co's overall GF Score™ is 71/100 with 4 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 The Phosphate Co (BOM:542123), the current Cyclically Adjusted Book per Share is ₹0.00 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 The Phosphate Co (BOM:542123) Overvalued in 2026?

Based on GuruFocus' analysis, The Phosphate Co stock appears to be undervalued. The current stock price of ₹137.20 is trading 23.5% below its estimated GF Value™ of ₹179.35. GuruFocus considers The Phosphate Co to be Modestly Undervalued.

Key valuation signals for BOM:542123:

  • Cyclically Adjusted Book per Share: ₹0.00
  • GF Value™: ₹179.35 vs. price of ₹137.20 (23.5% below fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the BOM:542123 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


The Phosphate Co Business Description

Address 14, Netaji Subhas Road, 3rd Floor, Kolkata, WB, IND, 700001
The Phosphate Co Ltd is engaged in manufacturing and trading of farm inputs comprising of fertilizer, crop protection, specialty nutrients, acids and organic compost. The company is also engaged in the trading of acid. Its manufacturing unit is located at Rishra, West Bengal.
71GF Score

Get the complete analysis for BOM:542123

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

₹137.20
Price
₹179.35
GF Value