B3 Consulting Group AB (OSTO:B3) Cyclically Adjusted Book per Share: kr19.03 (As of Dec. 2025)


OSTO:B3 B3 Consulting Group AB OSTO:B3
65 GF Score
Price kr20.40
GF Value kr84.07
Valuation Significantly Undervalued
! 6 Warning Signs
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What is B3 Consulting Group AB Cyclically Adjusted Book per Share?

B3 Consulting Group AB OSTO:B3 +0.99% 65 Cyclically Adjusted Book per Share is kr19.03 as of Dec. 2025. GuruFocus rates OSTO:B3 with a GF Score™ of 65/100 and a GF Value™ of kr84.07 (Significantly Undervalued). The stock has 6 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.

B3 Consulting Group AB's adjusted book value per share for the three months ended in Dec. 2025 was kr23.343. 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 kr19.03 for the trailing ten years ended in Dec. 2025.

During the past 12 months, B3 Consulting Group AB's average Cyclically Adjusted Book Growth Rate was 10.40% 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.

As of today (2026-07-07), B3 Consulting Group AB's current stock price is kr20.40. B3 Consulting Group AB's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was kr19.03. B3 Consulting Group AB's Cyclically Adjusted PB Ratio of today is 1.07.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of B3 Consulting Group AB was 4.47. The lowest was 0.98. And the median was 2.61.


B3 Consulting Group AB  (OSTO:B3) 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.

B3 Consulting Group AB's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=20.40/19.03
=1.07

* 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 B3 Consulting Group AB was 4.47. The lowest was 0.98. And the median was 2.61.


Be Aware

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


B3 Consulting Group AB Cyclically Adjusted Book per Share Related Terms


B3 Consulting Group AB Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for B3 Consulting Group AB'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.

B3 Consulting Group AB Cyclically Adjusted Book per Share Chart

B3 Consulting Group AB 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 17.23 19.03

B3 Consulting Group AB Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 17.23 17.80 18.44 18.54 19.03

OSTO:B3 vs IBM, ACN, FISV: Cyclically Adjusted Book per Share Comparison

For the Information Technology Services subindustry, B3 Consulting Group AB'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.


B3 Consulting Group AB Cyclically Adjusted PB Ratio vs Software Industry

For the Software industry and Technology sector, B3 Consulting Group AB's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where B3 Consulting Group AB's Cyclically Adjusted PB Ratio falls into.


OSTO:B3
65GF Score
B3 Consulting Group AB OSTO:B3
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B3 Consulting Group AB 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, B3 Consulting Group AB's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=23.343/133.3900*133.3900
=23.343

Current CPI (Dec. 2025) = 133.3900.

B3 Consulting Group AB Quarterly Data

Book Value per Share CPI Adj_Book
201603 7.657 100.751 10.138
201606 0.000 101.019 0.000
201609 0.000 101.138 0.000
201612 11.023 102.022 14.412
201703 11.926 102.022 15.593
201706 9.782 102.752 12.699
201709 11.062 103.279 14.287
201712 12.935 103.793 16.624
201803 12.126 103.962 15.558
201806 11.008 104.875 14.001
201809 11.372 105.679 14.354
201812 12.522 105.912 15.771
201903 13.406 105.886 16.888
201906 10.994 106.742 13.739
201909 11.114 107.214 13.827
201912 11.524 107.766 14.264
202003 12.869 106.563 16.109
202006 13.191 107.498 16.368
202009 13.752 107.635 17.043
202012 14.981 108.296 18.452
202103 15.791 108.360 19.439
202106 15.480 108.928 18.956
202109 15.888 110.338 19.207
202112 20.319 112.486 24.095
202203 23.697 114.825 27.528
202206 23.033 118.384 25.953
202209 25.213 122.296 27.500
202212 22.253 126.365 23.490
202303 26.397 127.042 27.716
202306 18.366 129.407 18.931
202309 19.603 130.224 20.080
202312 18.733 131.912 18.943
202403 18.800 132.205 18.968
202406 14.789 132.716 14.864
202409 26.701 132.304 26.920
202412 25.516 132.987 25.593
202503 23.914 132.825 24.016
202506 24.144 133.699 24.088
202509 23.365 133.480 23.349
202512 23.343 133.390 23.343

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 kr19.03 mean?
B3 Consulting Group AB (OSTO:B3) has a Cyclically Adjusted Book per Share of kr19.03 as of Dec. 2025. 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 B3 Consulting Group AB and its competitors.
Is B3 Consulting Group AB's Cyclically Adjusted Book per Share too high?
B3 Consulting Group AB's current Cyclically Adjusted Book per Share is kr19.03. Overall, B3 Consulting Group AB has a GF Score™ of 65/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B3 Consulting Group AB's Cyclically Adjusted Book per Share compare to IBM and ACN?
B3 Consulting Group AB's Cyclically Adjusted Book per Share of kr19.03 can be compared against companies in the Software 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 Software company?
A good Cyclically Adjusted Book per Share depends on the Software 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 B3 Consulting Group AB and its competitors. B3 Consulting Group AB's current Cyclically Adjusted Book per Share is kr19.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B3 Consulting Group AB stock overvalued right now?
Based on GuruFocus' analysis, B3 Consulting Group AB (OSTO:B3) is currently considered Significantly Undervalued. The stock's GF Value™ is kr84.07, compared to a current price of kr20.40 — trading 75.7% below its estimated fair value. The current Cyclically Adjusted Book per Share is kr19.03. B3 Consulting Group AB's overall GF Score™ is 65/100 with 6 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 B3 Consulting Group AB (OSTO:B3), the current Cyclically Adjusted Book per Share is kr19.03 as of Dec. 2025. 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 B3 Consulting Group AB (OSTO:B3) Overvalued in 2026?

Based on GuruFocus' analysis, B3 Consulting Group AB stock appears to be undervalued. The current stock price of kr20.40 is trading 75.7% below its estimated GF Value™ of kr84.07. GuruFocus considers B3 Consulting Group AB to be Significantly Undervalued.

Key valuation signals for OSTO:B3:

  • Cyclically Adjusted Book per Share: kr19.03
  • GF Value™: kr84.07 vs. price of kr20.40 (75.7% below fair value)
  • GF Score™: 65/100 with 6 warning signs

No single metric tells the full story. See the OSTO:B3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B3 Consulting Group AB Business Description

Other Exchanges 0RL1:UKB37:Germany
Address Kungsbron 2, Box 8, Stockholm, SWE, SE-101 20
B3 Consulting Group AB is a Sweden based consultancy company which help businesses to streamline their IT operations by developing their technology, processes, strategies, and organization. The company has expertise in fields such as IT management, systems development, databases, telecommunications solutions, healthcare, infrastructure and cloud solutions, testing and quality management, and digital channels.
65GF Score

Get the complete analysis for OSTO:B3

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

kr20.40
Price
kr84.07
GF Value