Eucatex Industria e Comercio (BSP:EUCA4) Cyclically Adjusted Book per Share: R$24.22 (As of Mar. 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.

BSP:EUCA4 Eucatex SA Industria e Comercio BSP:EUCA4
77 GF Score
Price R$22.59
GF Value R$19.45
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Eucatex Industria e Comercio Cyclically Adjusted Book per Share?

Eucatex Industria e Comercio BSP:EUCA4 -3.75% 77 Cyclically Adjusted Book per Share is R$24.22 as of Mar. 2026. GuruFocus rates BSP:EUCA4 with a GF Score™ of 77/100 and a GF Value™ of R$19.45 (Modestly Overvalued). 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.

Eucatex Industria e Comercio's adjusted book value per share for the three months ended in Mar. 2026 was R$31.962. 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 R$24.22 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Eucatex Industria e Comercio's average Cyclically Adjusted Book Growth Rate was 8.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 7.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 8.60% 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 Eucatex Industria e Comercio was 13.00% per year. The lowest was 6.60% per year. And the median was 10.50% per year.

As of today (2026-08-07), Eucatex Industria e Comercio's current stock price is R$22.59. Eucatex Industria e Comercio's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was R$24.22. Eucatex Industria e Comercio's Cyclically Adjusted PB Ratio of today is 0.93.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Eucatex Industria e Comercio was 6.27. The lowest was 0.46. And the median was 0.80.


Eucatex Industria e Comercio  (BSP:EUCA4) 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.

Eucatex Industria e Comercio's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=22.59/24.22
=0.93

* 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 Eucatex Industria e Comercio was 6.27. The lowest was 0.46. And the median was 0.80.


Be Aware

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


Eucatex Industria e Comercio Cyclically Adjusted Book per Share Related Terms


Eucatex Industria e Comercio Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Eucatex Industria e Comercio'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.

Eucatex Industria e Comercio Cyclically Adjusted Book per Share Chart

Eucatex Industria e Comercio Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 13.49 13.61 19.85 17.91 21.16

Eucatex Industria e Comercio 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 18.07 20.72 18.48 21.16 24.22

BSP:EUCA4 vs TT, JCI, CARR: Cyclically Adjusted Book per Share Comparison

For the Building Products & Equipment subindustry, Eucatex Industria e Comercio'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.


Eucatex Industria e Comercio Cyclically Adjusted PB Ratio vs Construction Industry

For the Construction industry and Industrials sector, Eucatex Industria e Comercio's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Eucatex Industria e Comercio's Cyclically Adjusted PB Ratio falls into.


BSP:EUCA4
77GF Score
Eucatex SA Industria e Comercio BSP:EUCA4
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eucatex Industria e Comercio 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, Eucatex Industria e Comercio'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)
=31.962/175.0655*175.0655
=31.962

Current CPI (Mar. 2026) = 175.0655.

Eucatex Industria e Comercio Quarterly Data

Book Value per Share CPI Adj_Book
201606 12.931 108.851 20.797
201609 12.983 109.986 20.665
201612 13.037 110.802 20.598
201703 13.107 111.869 20.511
201706 13.141 112.115 20.520
201709 13.467 112.777 20.905
201712 13.429 114.068 20.610
201803 13.449 114.868 20.497
201806 13.331 117.038 19.941
201809 13.380 117.881 19.871
201812 13.708 118.340 20.279
201903 13.830 120.124 20.156
201906 13.983 120.977 20.235
201909 14.208 121.292 20.507
201912 14.400 123.436 20.423
202003 14.944 124.092 21.083
202006 15.151 123.557 21.467
202009 15.642 125.095 21.890
202012 16.067 129.012 21.802
202103 16.779 131.660 22.311
202106 18.521 133.871 24.220
202109 19.341 137.913 24.551
202112 20.480 141.992 25.250
202203 21.291 146.537 25.436
202206 21.853 149.784 25.542
202209 22.370 147.800 26.497
202212 21.833 150.207 25.446
202303 22.639 153.352 25.844
202306 23.197 154.519 26.282
202309 23.924 155.464 26.941
202312 26.112 157.148 29.089
202403 26.723 159.372 29.354
202406 27.602 161.052 30.004
202409 28.053 162.342 30.252
202412 27.902 164.740 29.651
202503 28.794 168.102 29.987
202506 29.609 169.670 30.551
202509 30.433 170.739 31.204
202512 30.039 171.765 30.616
202603 31.962 175.066 31.962

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 R$24.22 mean?
Eucatex Industria e Comercio (BSP:EUCA4) has a Cyclically Adjusted Book per Share of R$24.22 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 Eucatex Industria e Comercio and its competitors.
Is Eucatex Industria e Comercio's Cyclically Adjusted Book per Share too high?
Eucatex Industria e Comercio's current Cyclically Adjusted Book per Share is R$24.22. Overall, Eucatex Industria e Comercio has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eucatex Industria e Comercio's Cyclically Adjusted Book per Share compare to TT and JCI?
Eucatex Industria e Comercio's Cyclically Adjusted Book per Share of R$24.22 can be compared against companies in the Construction 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 Construction company?
A good Cyclically Adjusted Book per Share depends on the Construction 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 Eucatex Industria e Comercio and its competitors. Eucatex Industria e Comercio's current Cyclically Adjusted Book per Share is R$24.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eucatex Industria e Comercio stock overvalued right now?
Based on GuruFocus' analysis, Eucatex Industria e Comercio (BSP:EUCA4) is currently considered Modestly Overvalued. The stock's GF Value™ is R$19.45, compared to a current price of R$22.59 — trading 16.1% above its estimated fair value. The current Cyclically Adjusted Book per Share is R$24.22. Eucatex Industria e Comercio's overall GF Score™ is 77/100 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 Eucatex Industria e Comercio (BSP:EUCA4), the current Cyclically Adjusted Book per Share is R$24.22 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 Eucatex Industria e Comercio (BSP:EUCA4) Overvalued in 2026?

Based on GuruFocus' analysis, Eucatex Industria e Comercio stock appears to be overvalued. The current stock price of R$22.59 is trading 16.1% above its estimated GF Value™ of R$19.45. GuruFocus considers Eucatex Industria e Comercio to be Modestly Overvalued.

Key valuation signals for BSP:EUCA4:

  • Cyclically Adjusted Book per Share: R$24.22
  • GF Value™: R$19.45 vs. price of R$22.59 (16.1% above fair value)
  • GF Score™: 77/100 with 4 warning signs

No single metric tells the full story. See the BSP:EUCA4 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eucatex Industria e Comercio Business Description

Other Exchanges EUCA3:Brazil
Address Tower I and II, 11th Floor, Juscelino - Avenida, Presidente Juscelino, Kubitsche, São Paulo, SP, BRA, 4543900
Eucatex SA Industria e Comercio manufactures laminated flooring, wall partitions, doors, panels, fiberboard, and paints and varnishes. The company provides laminate and vinyl flooring products, baseboards, paints and varnishes, wall partitions, doors, MDF and MDP panels, hardboards, high-density fiberboards, and T-HDF products.
77GF Score

Get the complete analysis for BSP:EUCA4

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

R$22.59
Price
R$19.45
GF Value