Scope Fluidics Spolka Akcyjna (FRA:S84) Cyclically Adjusted Book per Share: €5.57 (As of Mar. 2026)

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FRA:S84 Scope Fluidics Spolka Akcyjna FRA:S84
60 GF Score
Price €26.80
GF Value €25.46
Valuation Fairly Valued
! 4 Warning Signs
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What is Scope Fluidics Spolka Akcyjna Cyclically Adjusted Book per Share?

Scope Fluidics Spolka Akcyjna FRA:S84 -0.74% 60 Cyclically Adjusted Book per Share is €5.57 as of Mar. 2026. GuruFocus rates FRA:S84 with a GF Score™ of 60/100 and a GF Value™ of €25.46 (Fairly Valued). 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.

Scope Fluidics Spolka Akcyjna's adjusted book value per share for the three months ended in Mar. 2026 was €11.027. 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 €5.57 for the trailing ten years ended in Mar. 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 (2026-08-12), Scope Fluidics Spolka Akcyjna's current stock price is €26.80. Scope Fluidics Spolka Akcyjna's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was €5.57. Scope Fluidics Spolka Akcyjna's Cyclically Adjusted PB Ratio of today is 4.81.

During the past 10 years, the highest Cyclically Adjusted PB Ratio of Scope Fluidics Spolka Akcyjna was 5.07. The lowest was 4.20. And the median was 4.43.


Scope Fluidics Spolka Akcyjna  (FRA:S84) 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.

Scope Fluidics Spolka Akcyjna's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=26.80/5.57
=4.81

* 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 10 years, the highest Cyclically Adjusted PB Ratio of Scope Fluidics Spolka Akcyjna was 5.07. The lowest was 4.20. And the median was 4.43.


Be Aware

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


Scope Fluidics Spolka Akcyjna Cyclically Adjusted Book per Share Related Terms


Scope Fluidics Spolka Akcyjna Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Scope Fluidics Spolka Akcyjna'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.

Scope Fluidics Spolka Akcyjna Cyclically Adjusted Book per Share Chart

Scope Fluidics Spolka Akcyjna 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 0.00 0.00 0.00 0.00 0.00

Scope Fluidics Spolka Akcyjna 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 5.57

FRA:S84 vs TMO, DHR, IDXX: Cyclically Adjusted Book per Share Comparison

For the Diagnostics & Research subindustry, Scope Fluidics Spolka Akcyjna'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.


Scope Fluidics Spolka Akcyjna Cyclically Adjusted PB Ratio vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Scope Fluidics Spolka Akcyjna's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Scope Fluidics Spolka Akcyjna's Cyclically Adjusted PB Ratio falls into.


FRA:S84
60GF Score
Scope Fluidics Spolka Akcyjna FRA:S84
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Scope Fluidics Spolka Akcyjna 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, Scope Fluidics Spolka Akcyjna'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)
=11.027/163.0700*163.0700
=11.027

Current CPI (Mar. 2026) = 163.0700.

Scope Fluidics Spolka Akcyjna Quarterly Data

Book Value per Share CPI Adj_Book
201606 0.000 99.552 0.000
201609 0.000 99.064 0.000
201612 0.576 100.366 0.936
201703 0.000 101.018 0.000
201706 1.994 101.180 3.214
201709 1.870 101.343 3.009
201712 1.718 102.564 2.732
201803 1.695 102.564 2.695
201806 1.526 103.378 2.407
201809 1.400 103.378 2.208
201812 0.965 103.785 1.516
201903 1.157 104.274 1.809
201906 1.048 105.983 1.612
201909 0.891 105.983 1.371
201912 1.541 107.123 2.346
202003 1.688 109.076 2.524
202006 1.586 109.402 2.364
202009 1.434 109.320 2.139
202012 2.041 109.565 3.038
202103 2.623 112.658 3.797
202106 2.397 113.960 3.430
202109 2.038 115.588 2.875
202112 0.588 119.088 0.805
202203 0.397 125.031 0.518
202206 0.625 131.705 0.774
202209 29.345 135.531 35.308
202212 28.644 139.113 33.577
202303 8.318 145.950 9.294
202306 8.101 147.009 8.986
202309 7.647 146.113 8.534
202312 6.962 147.741 7.684
202403 6.373 149.044 6.973
202406 5.806 150.997 6.270
202409 5.244 153.439 5.573
202412 12.590 154.660 13.275
202503 11.644 157.021 12.093
202506 10.908 157.509 11.293
202509 9.930 158.000 10.249
202512 12.024 158.320 12.385
202603 11.027 163.070 11.027

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 €5.57 mean?
Scope Fluidics Spolka Akcyjna (FRA:S84) has a Cyclically Adjusted Book per Share of €5.57 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 Scope Fluidics Spolka Akcyjna and its competitors.
Is Scope Fluidics Spolka Akcyjna's Cyclically Adjusted Book per Share too high?
Scope Fluidics Spolka Akcyjna's current Cyclically Adjusted Book per Share is €5.57. Overall, Scope Fluidics Spolka Akcyjna has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Scope Fluidics Spolka Akcyjna's Cyclically Adjusted Book per Share compare to TMO and DHR?
Scope Fluidics Spolka Akcyjna's Cyclically Adjusted Book per Share of €5.57 can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Cyclically Adjusted Book per Share depends on the Medical Diagnostics & Research 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 Scope Fluidics Spolka Akcyjna and its competitors. Scope Fluidics Spolka Akcyjna's current Cyclically Adjusted Book per Share is €5.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scope Fluidics Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, Scope Fluidics Spolka Akcyjna (FRA:S84) is currently considered Fairly Valued. The stock's GF Value™ is €25.46, compared to a current price of €26.80 — trading 5.3% above its estimated fair value. The current Cyclically Adjusted Book per Share is €5.57. Scope Fluidics Spolka Akcyjna's overall GF Score™ is 60/100 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 Scope Fluidics Spolka Akcyjna (FRA:S84), the current Cyclically Adjusted Book per Share is €5.57 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 Scope Fluidics Spolka Akcyjna (FRA:S84) Overvalued in 2026?

Based on GuruFocus' analysis, Scope Fluidics Spolka Akcyjna stock appears to be overvalued. The current stock price of €26.80 is trading 5.3% above its estimated GF Value™ of €25.46. GuruFocus considers Scope Fluidics Spolka Akcyjna to be Fairly Valued.

Key valuation signals for FRA:S84:

  • Cyclically Adjusted Book per Share: €5.57
  • GF Value™: €25.46 vs. price of €26.80 (5.3% above fair value)
  • GF Score™: 60/100 with 4 warning signs

No single metric tells the full story. See the FRA:S84 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Scope Fluidics Spolka Akcyjna Business Description

Other Exchanges SCP:Poland
Address Duchnicka 3, Build 16, Entrance A, Warsaw, POL, 01-796
Scope Fluidics Spolka Akcyjna focuses on global challenges in health to develop diagnostic and med tech solutions. The company combines the expertise in microfluidic technology with the awareness of the challenges in medical diagnostics. It provides prototyping support for diagnostic services.
60GF Score

Get the complete analysis for FRA:S84

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

€26.80
Price
€25.46
GF Value