DFNN (PHS:DFNN) Cyclically Adjusted Book per Share: ₱ (As of Jun. 2026)

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PHS:DFNN DFNN Inc PHS:DFNN
14 GF Score
Price ₱0.65
GF Value ₱0.51
Valuation Modestly Overvalued
! 9 Warning Signs
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What is DFNN Cyclically Adjusted Book per Share?

DFNN PHS:DFNN 14 Cyclically Adjusted Book per Share is ₱ as of Jun. 2026. GuruFocus rates PHS:DFNN with a GF Score™ of 14/100 and a GF Value™ of ₱0.51 (Modestly Overvalued). The stock has 9 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.

DFNN's adjusted book value per share for the three months ended in Jun. 2026 was ₱-3.028. 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 for the trailing ten years ended in Jun. 2026.

During the past 12 months, DFNN's average Cyclically Adjusted Book Growth Rate was -14.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 5.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 8.30% 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 DFNN was 15.00% per year. The lowest was 5.20% per year. And the median was 10.70% per year.

As of today (2026-09-21), DFNN's current stock price is ₱0.65. DFNN's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 was . DFNN's Cyclically Adjusted PB Ratio of today is .

During the past 13 years, the highest Cyclically Adjusted PB Ratio of DFNN was 9.00. The lowest was 0.33. And the median was 1.87.


DFNN  (PHS:DFNN) 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 DFNN was 9.00. The lowest was 0.33. And the median was 1.87.


Be Aware

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


DFNN Cyclically Adjusted Book per Share Related Terms


DFNN Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for DFNN'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.

DFNN Cyclically Adjusted Book per Share Chart

DFNN Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
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DFNN Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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PHS:DFNN vs CRM, SHOP, UBER: Cyclically Adjusted Book per Share Comparison

For the Software - Application subindustry, DFNN'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.


DFNN Cyclically Adjusted PB Ratio vs Software Industry

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

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


PHS:DFNN
14GF Score
DFNN Inc PHS:DFNN
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

DFNN 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, DFNN'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)
=-3.028/333.9520*333.9520
=-3.028

Current CPI (Jun. 2026) = 333.9520.

DFNN Quarterly Data

Book Value per Share CPI Adj_Book
201606 1.498 241.018 2.076
201609 1.588 241.428 2.197
201612 1.547 241.432 2.140
201703 1.745 243.801 2.390
201706 2.930 244.955 3.995
201709 2.927 246.819 3.960
201712 3.638 246.524 4.928
201803 3.783 249.554 5.062
201806 3.878 251.989 5.139
201809 3.909 252.439 5.171
201812 3.629 251.233 4.824
201903 3.691 254.202 4.849
201906 3.731 256.143 4.864
201909 3.720 256.759 4.838
201912 3.205 256.974 4.165
202003 2.970 258.115 3.843
202006 2.920 257.797 3.783
202009 2.753 260.280 3.532
202012 2.347 260.474 3.009
202103 2.224 264.877 2.804
202106 2.081 271.696 2.558
202109 1.919 274.310 2.336
202112 0.870 278.802 1.042
202203 1.076 287.504 1.250
202206 1.290 296.311 1.454
202209 1.201 296.808 1.351
202303 1.345 301.836 1.488
202306 1.323 305.109 1.448
202309 1.449 307.789 1.572
202312 0.550 306.746 0.599
202403 0.203 312.332 0.217
202406 0.077 314.175 0.082
202409 -0.266 315.301 -0.282
202412 -0.728 315.605 -0.770
202503 -1.074 319.799 -1.122
202506 -1.222 322.561 -1.265
202509 -1.510 324.800 -1.553
202512 -2.348 324.054 -2.420
202603 -2.741 330.213 -2.772
202606 -3.028 333.952 -3.028

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 ₱ mean?
DFNN (PHS:DFNN) has a Cyclically Adjusted Book per Share of ₱ 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 DFNN and its competitors.
Is DFNN's Cyclically Adjusted Book per Share too high?
DFNN's current Cyclically Adjusted Book per Share is ₱. Overall, DFNN has a GF Score™ of 14/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does DFNN's Cyclically Adjusted Book per Share compare to CRM and SHOP?
DFNN's Cyclically Adjusted Book per Share of ₱ 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 DFNN and its competitors. DFNN's current Cyclically Adjusted Book per Share is ₱. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DFNN stock overvalued right now?
Based on GuruFocus' analysis, DFNN (PHS:DFNN) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱0.51, compared to a current price of ₱0.65 — trading 27.5% above its estimated fair value. The current Cyclically Adjusted Book per Share is ₱. DFNN's overall GF Score™ is 14/100 with 9 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 DFNN (PHS:DFNN), the current Cyclically Adjusted Book per Share is ₱ 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 DFNN (PHS:DFNN) Overvalued in 2026?

Based on GuruFocus' analysis, DFNN stock appears to be overvalued. The current stock price of ₱0.65 is trading 27.5% above its estimated GF Value™ of ₱0.51. GuruFocus considers DFNN to be Modestly Overvalued.

Key valuation signals for PHS:DFNN:

  • Cyclically Adjusted Book per Share:
  • GF Value™: ₱0.51 vs. price of ₱0.65 (27.5% above fair value)
  • GF Score™: 14/100 with 9 warning signs

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


DFNN Business Description

Address 5th Avenue corner 28th Street, L2-L5, 14th Floor, Bonifacio Global City, Philippine Stock Exchange Tower, Taguig, PHL, 1634
DFNN Inc engaged in the provision of information technology services to financial institutions, gaming companies and ecozones. The company's services are Systems Integration, Programming and Customization, Consultancy, Gaming Development. The company's software products are Electronic Payment Gateway, Online Remittance System. The company's operating segments are Software Solutions, Gaming Software, and LottoMatik. The company generates majority of revenue from Software Solutions segment. The Group operates in two geographical segments, the domestic operations and foreign operations.
14GF Score

Get the complete analysis for PHS:DFNN

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

₱0.65
Price
₱0.51
GF Value