Przedsiebiorstwo Handlowe Best (FRA:N74) Cyclically Adjusted Book per Share: €0.00 (As of Mar. 2026)

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FRA:N74 Przedsiebiorstwo Handlowe Best SA FRA:N74
75 GF Score
Price €7.24
GF Value €7.55
! 12 Warning Signs
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What is Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share?

Przedsiebiorstwo Handlowe Best FRA:N74 -0.82% 75 Cyclically Adjusted Book per Share is €0.00 as of Mar. 2026. GuruFocus rates FRA:N74 with a GF Score™ of 75/100 and a GF Value™ of €7.55. The stock has 12 warning signs investors should review.

Note: As Cyclically Adjusted Book per Share is a main component used to calculate Cyclically Adjusted PB Ratio. If the month end stock price for this stock is zero, result may not be accurate due to the exchange rate between different shares and the data will not be stored into our database. Selected historical data showed in the calculation section below is only for demostration purpose.

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.

Przedsiebiorstwo Handlowe Best's adjusted book value per share for the three months ended in Mar. 2026 was €40.846. 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 Mar. 2026.

During the past 12 months, Przedsiebiorstwo Handlowe Best's average Cyclically Adjusted Book Growth Rate was 9.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 13.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 17.80% 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 Przedsiebiorstwo Handlowe Best was 22.10% per year. The lowest was 13.20% per year. And the median was 18.10% per year.

As of today (2026-07-31), Przedsiebiorstwo Handlowe Best's current stock price is €7.24. Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was €0.00. Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PB Ratio of today is .

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Przedsiebiorstwo Handlowe Best was 1.88. The lowest was 0.71. And the median was 0.92.


Przedsiebiorstwo Handlowe Best  (FRA:N74) 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 Przedsiebiorstwo Handlowe Best was 1.88. The lowest was 0.71. And the median was 0.92.


Be Aware

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


Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share Related Terms


Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best'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.

Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share Chart

Przedsiebiorstwo Handlowe Best Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
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Przedsiebiorstwo Handlowe Best 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 0.00 0.00 0.00 0.00 0.00

FRA:N74 vs : Cyclically Adjusted Book per Share Comparison

For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best'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.


Przedsiebiorstwo Handlowe Best Cyclically Adjusted PB Ratio vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


FRA:N74
75GF Score
Przedsiebiorstwo Handlowe Best SA FRA:N74
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Przedsiebiorstwo Handlowe Best 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, Przedsiebiorstwo Handlowe Best'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)
=40.846/330.2130*330.2130
=40.846

Current CPI (Mar. 2026) = 330.2130.

Przedsiebiorstwo Handlowe Best Quarterly Data

Book Value per Share CPI Adj_Book
201606 16.365 241.018 22.421
201609 17.487 241.428 23.918
201612 15.928 241.432 21.785
201703 16.260 243.801 22.023
201706 17.769 244.955 23.954
201709 18.364 246.819 24.569
201712 18.426 246.524 24.681
201803 19.105 249.554 25.280
201806 19.395 251.989 25.416
201809 19.987 252.439 26.145
201812 19.413 251.233 25.516
201903 20.343 254.202 26.426
201906 21.101 256.143 27.203
201909 21.908 256.759 28.175
201912 20.343 256.974 26.141
202003 20.883 258.115 26.716
202006 21.528 257.797 27.575
202009 20.521 260.280 26.035
202012 21.854 260.474 27.705
202103 22.717 264.877 28.320
202106 23.618 271.696 28.705
202109 24.418 274.310 29.394
202112 23.670 278.802 28.035
202203 23.771 287.504 27.302
202206 29.195 296.311 32.535
202209 29.322 296.808 32.622
202212 30.893 296.797 34.371
202303 31.494 301.836 34.455
202306 32.274 305.109 34.929
202309 33.078 307.789 35.488
202312 33.091 306.746 35.623
202403 34.026 312.332 35.974
202406 35.682 314.175 37.503
202409 37.186 315.301 38.945
202412 39.325 315.605 41.145
202503 39.252 319.799 40.530
202506 37.701 322.561 38.595
202509 37.861 324.800 38.492
202512 39.280 324.054 40.027
202603 40.846 330.213 40.846

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?
Przedsiebiorstwo Handlowe Best (FRA:N74) has a Cyclically Adjusted Book per Share of €0.00 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 Przedsiebiorstwo Handlowe Best and its competitors.
Is Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share too high?
Przedsiebiorstwo Handlowe Best's current Cyclically Adjusted Book per Share is €0.00. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share compare to ?
Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share of €0.00 can be compared against companies in the Credit Services 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 Credit Services company?
A good Cyclically Adjusted Book per Share depends on the Credit Services 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 Przedsiebiorstwo Handlowe Best and its competitors. Przedsiebiorstwo Handlowe Best'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 Przedsiebiorstwo Handlowe Best stock overvalued right now?
Przedsiebiorstwo Handlowe Best (FRA:N74) has a current Cyclically Adjusted Book per Share of €0.00. The stock's GF Value™ is €7.55, compared to a current price of €7.24 — trading 4.1% below its estimated fair value. The current Cyclically Adjusted Book per Share is €0.00. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 75/100 with 12 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 Przedsiebiorstwo Handlowe Best (FRA:N74), the current Cyclically Adjusted Book per Share is €0.00 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 Przedsiebiorstwo Handlowe Best (FRA:N74) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be undervalued. The current stock price of €7.24 is trading 4.1% below its estimated GF Value™ of €7.55.

Key valuation signals for FRA:N74:

  • Cyclically Adjusted Book per Share: €0.00
  • GF Value™: €7.55 vs. price of €7.24 (4.1% below fair value)
  • GF Score™: 75/100 with 12 warning signs

No single metric tells the full story. See the FRA:N74 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Przedsiebiorstwo Handlowe Best Business Description

Comparable Companies
Other Exchanges BST:Poland
Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
75GF Score

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

€7.24
Price
€7.55
GF Value