RKNLF (Reckon) Cyclically Adjusted Book per Share: $0.14 (As of Dec. 2025)


RKNLF Reckon Ltd RKNLF
51 GF Score
Price $0.33
GF Value $0.54
! 3 Warning Signs
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What is Reckon Cyclically Adjusted Book per Share?

Reckon RKNLF 51 Cyclically Adjusted Book per Share is $0.14 as of Dec. 2025. GuruFocus rates RKNLF with a GF Score™ of 51/100 and a GF Value™ of $0.54. The stock has 3 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.

Reckon's adjusted book value per share data for the fiscal year that ended in Dec. 2025 was $0.151. 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 $0.14 for the trailing ten years ended in Dec. 2025.

During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -3.90% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -3.40% per year. During the past 10 years, the average Cyclically Adjusted Book Growth Rate was -3.70% 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 Reckon was 13.20% per year. The lowest was -4.50% per year. And the median was -0.80% per year.

As of today (2026-07-07), Reckon's current stock price is $ 0.33. Reckon's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec. 2025 was $0.14. Reckon's Cyclically Adjusted PB Ratio of today is 2.36.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Reckon was 5.13. The lowest was 1.60. And the median was 2.46.


Reckon  (OTCPK:RKNLF) 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.

Reckon's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.33/0.14
=2.36

* 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 Reckon was 5.13. The lowest was 1.60. And the median was 2.46.


Be Aware

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


Reckon Cyclically Adjusted Book per Share Related Terms


Reckon Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Reckon'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.

Reckon Cyclically Adjusted Book per Share Chart

Reckon 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 0.14

Reckon Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 0.00 0.00 0.00 0.00 0.14

RKNLF vs UBER, SHOP, CRM: Cyclically Adjusted Book per Share Comparison

For the Software - Application subindustry, Reckon'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.


Reckon Cyclically Adjusted PB Ratio vs Software Industry

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

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


RKNLF
51GF Score
Reckon Ltd RKNLF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Reckon 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, Reckon's adjusted Book Value per Share data for the fiscal year that ended in Dec. 2025 was:

Adj_Book=Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=0.151/135.0688*135.0688
=0.151

Current CPI (Dec. 2025) = 135.0688.

Reckon Annual Data

Book Value per Share CPI Adj_Book
201612 0.225 0.000
201712 0.089 0.000
201812 0.099 0.000
201912 0.128 0.000
202012 0.169 0.000
202112 0.193 0.000
202212 0.104 0.000
202312 0.116 0.000
202412 0.124 130.173 0.129
202512 0.151 135.069 0.151

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 $0.14 mean?
Reckon (RKNLF) has a Cyclically Adjusted Book per Share of $0.14 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 Reckon and its competitors.
Is Reckon's Cyclically Adjusted Book per Share too high?
Reckon's current Cyclically Adjusted Book per Share is $0.14. Overall, Reckon has a GF Score™ of 51/100, reflecting its overall financial health beyond just this single metric.
How does Reckon's Cyclically Adjusted Book per Share compare to UBER and SHOP?
Reckon's Cyclically Adjusted Book per Share of $0.14 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 Reckon and its competitors. Reckon's current Cyclically Adjusted Book per Share is $0.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Reckon stock overvalued right now?
Reckon (RKNLF) has a current Cyclically Adjusted Book per Share of $0.14. The stock's GF Value™ is $0.54, compared to a current price of $0.33 — trading 38.9% below its estimated fair value. The current Cyclically Adjusted Book per Share is $0.14. Reckon's overall GF Score™ is 51/100 with 3 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 Reckon (RKNLF), the current Cyclically Adjusted Book per Share is $0.14 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 Reckon (RKNLF) Overvalued in 2026?

Based on GuruFocus' analysis, Reckon stock appears to be undervalued. The current stock price of $0.33 is trading 38.9% below its estimated GF Value™ of $0.54.

Key valuation signals for RKNLF:

  • Cyclically Adjusted Book per Share: $0.14
  • GF Value™: $0.54 vs. price of $0.33 (38.9% below fair value)
  • GF Score™: 51/100 with 3 warning signs

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


Reckon Business Description

Other Exchanges UVW:GermanyRKN:Australia
Address 100 Pacific Highway, Level 2, North Sydney, Sydney, NSW, AUS, 2060
Reckon Ltd provides accounting and payroll software to the small and medium enterprise market. It operates in two operating divisions: development, distribution and support of business accounting and personal financial software, as well as related products and services. Products sold in this division include Reckon Accounts, Reckon One and Cashflow Manager; and Legal Group - development, distribution and support of cost recovery, cost management, scan and cloud-based integration platforms under the nQ Zebraworks and Zebraworks brands predominantly to the legal market. The company's geographical segments are Australia, the United States, and Other countries. The company generates the majority of its revenue from Australia, while it also has its presence in United States and Other Countries.
51GF Score

Get the complete analysis for RKNLF

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

$0.33
Price
$0.54
GF Value