Wafrah for Industry and Development (SAU:2100) Cyclically Adjusted Book per Share: ﷼8.43 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SAU:2100 Wafrah for Industry and Development SAU:2100
50 GF Score
Price ﷼20.60
GF Value ﷼16.93
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Wafrah for Industry and Development Cyclically Adjusted Book per Share?

Wafrah for Industry and Development SAU:2100 -0.53% 50 Cyclically Adjusted Book per Share is ﷼8.43 as of Mar. 2026. GuruFocus rates SAU:2100 with a GF Score™ of 50/100 and a GF Value™ of ﷼16.93 (Modestly Overvalued). The stock has 7 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.

Wafrah for Industry and Development's adjusted book value per share for the three months ended in Mar. 2026 was ﷼7.795. 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 ﷼8.43 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Wafrah for Industry and Development's average Cyclically Adjusted Book Growth Rate was 0.40% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -0.40% 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.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Wafrah for Industry and Development was -0.40% per year. The lowest was -0.70% per year. And the median was -0.55% per year.

As of today (2026-08-02), Wafrah for Industry and Development's current stock price is ﷼20.60. Wafrah for Industry and Development's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ﷼8.43. Wafrah for Industry and Development's Cyclically Adjusted PB Ratio of today is 2.44.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Wafrah for Industry and Development was 7.03. The lowest was 2.22. And the median was 4.22.


Wafrah for Industry and Development  (SAU:2100) 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.

Wafrah for Industry and Development's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=20.60/8.43
=2.44

* 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 Wafrah for Industry and Development was 7.03. The lowest was 2.22. And the median was 4.22.


Be Aware

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


Wafrah for Industry and Development Cyclically Adjusted Book per Share Related Terms


Wafrah for Industry and Development Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Wafrah for Industry and Development'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.

Wafrah for Industry and Development Cyclically Adjusted Book per Share Chart

Wafrah for Industry and Development 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 8.41 8.53 8.42 8.23 8.43

Wafrah for Industry and Development 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 8.40 8.51 8.59 8.43 8.43

SAU:2100 vs KHC, GIS: Cyclically Adjusted Book per Share Comparison

For the Packaged Foods subindustry, Wafrah for Industry and Development'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.


Wafrah for Industry and Development Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Wafrah for Industry and Development's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Wafrah for Industry and Development's Cyclically Adjusted PB Ratio falls into.


SAU:2100
50GF Score
Wafrah for Industry and Development SAU:2100
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wafrah for Industry and Development 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, Wafrah for Industry and Development'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)
=7.795/330.2130*330.2130
=7.795

Current CPI (Mar. 2026) = 330.2130.

Wafrah for Industry and Development Quarterly Data

Book Value per Share CPI Adj_Book
201606 10.065 241.018 13.790
201609 9.593 241.428 13.121
201612 9.204 241.432 12.589
201703 8.943 243.801 12.113
201706 8.917 244.955 12.021
201709 8.499 246.819 11.371
201712 6.657 246.524 8.917
201803 6.486 249.554 8.582
201806 6.578 251.989 8.620
201809 6.103 252.439 7.983
201812 5.153 251.233 6.773
201903 5.185 254.202 6.735
201906 5.194 256.143 6.696
201909 5.097 256.759 6.555
201912 3.842 256.974 4.937
202003 3.942 258.115 5.043
202006 3.913 257.797 5.012
202009 3.780 260.280 4.796
202012 3.165 260.474 4.012
202103 3.158 264.877 3.937
202106 3.029 271.696 3.681
202109 2.939 274.310 3.538
202112 2.497 278.802 2.957
202203 2.995 287.504 3.440
202206 2.758 296.311 3.074
202209 9.340 296.808 10.391
202212 9.194 296.797 10.229
202303 11.367 301.836 12.436
202306 10.019 305.109 10.843
202309 10.235 307.789 10.981
202312 10.041 306.746 10.809
202403 10.501 312.332 11.102
202406 10.764 314.175 11.313
202409 10.846 315.301 11.359
202412 10.308 315.605 10.785
202503 10.516 319.799 10.858
202506 9.847 322.561 10.081
202509 9.457 324.800 9.615
202512 8.254 324.054 8.411
202603 7.795 330.213 7.795

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 ﷼8.43 mean?
Wafrah for Industry and Development (SAU:2100) has a Cyclically Adjusted Book per Share of ﷼8.43 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 Wafrah for Industry and Development and its competitors.
Is Wafrah for Industry and Development's Cyclically Adjusted Book per Share too high?
Wafrah for Industry and Development's current Cyclically Adjusted Book per Share is ﷼8.43. Overall, Wafrah for Industry and Development has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wafrah for Industry and Development's Cyclically Adjusted Book per Share compare to KHC and GIS?
Wafrah for Industry and Development's Cyclically Adjusted Book per Share of ﷼8.43 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Book per Share depends on the Consumer Packaged Goods 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 Wafrah for Industry and Development and its competitors. Wafrah for Industry and Development's current Cyclically Adjusted Book per Share is ﷼8.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wafrah for Industry and Development stock overvalued right now?
Based on GuruFocus' analysis, Wafrah for Industry and Development (SAU:2100) is currently considered Modestly Overvalued. The stock's GF Value™ is ﷼16.93, compared to a current price of ﷼20.60 — trading 21.7% above its estimated fair value. The current Cyclically Adjusted Book per Share is ﷼8.43. Wafrah for Industry and Development's overall GF Score™ is 50/100 with 7 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 Wafrah for Industry and Development (SAU:2100), the current Cyclically Adjusted Book per Share is ﷼8.43 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 Wafrah for Industry and Development (SAU:2100) Overvalued in 2026?

Based on GuruFocus' analysis, Wafrah for Industry and Development stock appears to be overvalued. The current stock price of ﷼20.60 is trading 21.7% above its estimated GF Value™ of ﷼16.93. GuruFocus considers Wafrah for Industry and Development to be Modestly Overvalued.

Key valuation signals for SAU:2100:

  • Cyclically Adjusted Book per Share: ﷼8.43
  • GF Value™: ﷼16.93 vs. price of ﷼20.60 (21.7% above fair value)
  • GF Score™: 50/100 with 7 warning signs

No single metric tells the full story. See the SAU:2100 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wafrah for Industry and Development Business Description

Address P.O.Box 131, Riyadh, SAU, 11383
Wafrah for Industry and Development is engaged in the manufacture, canning, preservation, processing, development, and marketing of food products for local and foreign markets. Its products include Pasta products, Frozen and cooked meat, Frozen potato chips, Peanut products, and Breakfast cereals, among others. The company's primary business activities consist of segments that include the manufacturing and sale of various types of pastries, the sale of vegetables, the manufacturing of breakfast cereals, and the manufacturing and sale of meat products. The company generates the majority of its revenue from the Vegetables sector. The company operates within the Kingdom of Saudi Arabia.
50GF Score

Get the complete analysis for SAU:2100

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

﷼20.60
Price
﷼16.93
GF Value