Bestsun Energy Co (SHSE:600681) Cyclically Adjusted Book per Share: ¥2.75 (As of Mar. 2026)

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SHSE:600681 Bestsun Energy Co Ltd SHSE:600681
64 GF Score
Price ¥3.44
GF Value ¥3.82
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Bestsun Energy Co Cyclically Adjusted Book per Share?

Bestsun Energy Co SHSE:600681 +0.58% 64 Cyclically Adjusted Book per Share is ¥2.75 as of Mar. 2026. GuruFocus rates SHSE:600681 with a GF Score™ of 64/100 and a GF Value™ of ¥3.82 (Modestly Undervalued). The stock has 8 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.

Bestsun Energy Co's adjusted book value per share for the three months ended in Mar. 2026 was ¥2.745. 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 ¥2.75 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Bestsun Energy Co's average Cyclically Adjusted Book Growth Rate was 7.00% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 11.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 15.20% 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 Bestsun Energy Co was 64.10% per year. The lowest was -10.30% per year. And the median was 11.20% per year.

As of today (2026-07-20), Bestsun Energy Co's current stock price is ¥3.44. Bestsun Energy Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ¥2.75. Bestsun Energy Co's Cyclically Adjusted PB Ratio of today is 1.25.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Bestsun Energy Co was 496.43. The lowest was 1.17. And the median was 2.61.


Bestsun Energy Co  (SHSE:600681) 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.

Bestsun Energy Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=3.44/2.75
=1.25

* 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 Bestsun Energy Co was 496.43. The lowest was 1.17. 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.


Bestsun Energy Co Cyclically Adjusted Book per Share Related Terms


Bestsun Energy Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Bestsun Energy Co'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.

Bestsun Energy Co Cyclically Adjusted Book per Share Chart

Bestsun Energy Co 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 1.68 1.97 2.23 2.49 2.71

Bestsun Energy Co 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 2.57 2.63 2.70 2.71 2.75

SHSE:600681 vs ATO, NI: Cyclically Adjusted Book per Share Comparison

For the Utilities - Regulated Gas subindustry, Bestsun Energy Co'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.


Bestsun Energy Co Cyclically Adjusted PB Ratio vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Bestsun Energy Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


SHSE:600681
64GF Score
Bestsun Energy Co Ltd SHSE:600681
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bestsun Energy Co 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, Bestsun Energy Co'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)
=2.745/116.3033*116.3033
=2.745

Current CPI (Mar. 2026) = 116.3033.

Bestsun Energy Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 1.258 101.400 1.443
201609 1.369 102.400 1.555
201612 1.581 102.600 1.792
201703 1.644 103.200 1.853
201706 1.732 103.100 1.954
201709 1.883 104.100 2.104
201712 2.707 104.500 3.013
201803 2.912 105.300 3.216
201806 2.748 104.900 3.047
201809 2.904 106.600 3.168
201812 3.104 106.500 3.390
201903 2.946 107.700 3.181
201906 3.037 107.700 3.280
201909 3.106 109.800 3.290
201912 3.131 111.200 3.275
202003 3.231 112.300 3.346
202006 2.833 110.400 2.984
202009 2.885 111.700 3.004
202012 2.937 111.500 3.064
202103 2.822 112.662 2.913
202106 2.924 111.769 3.043
202109 2.798 112.215 2.900
202112 2.868 113.108 2.949
202203 2.725 114.335 2.772
202206 2.738 114.558 2.780
202209 2.631 115.339 2.653
202212 2.695 115.116 2.723
202303 2.718 115.116 2.746
202306 2.752 114.558 2.794
202309 2.638 115.339 2.660
202312 2.713 114.781 2.749
202403 2.783 115.227 2.809
202406 2.681 114.781 2.717
202409 2.627 115.785 2.639
202412 2.737 114.893 2.771
202503 2.818 115.116 2.847
202506 2.689 114.907 2.722
202509 2.619 115.471 2.638
202512 2.655 115.832 2.666
202603 2.745 116.303 2.745

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 ¥2.75 mean?
Bestsun Energy Co (SHSE:600681) has a Cyclically Adjusted Book per Share of ¥2.75 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 Bestsun Energy Co and its competitors.
Is Bestsun Energy Co's Cyclically Adjusted Book per Share too high?
Bestsun Energy Co's current Cyclically Adjusted Book per Share is ¥2.75. Overall, Bestsun Energy Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bestsun Energy Co's Cyclically Adjusted Book per Share compare to ATO and NI?
Bestsun Energy Co's Cyclically Adjusted Book per Share of ¥2.75 can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Cyclically Adjusted Book per Share depends on the Utilities - Regulated 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 Bestsun Energy Co and its competitors. Bestsun Energy Co's current Cyclically Adjusted Book per Share is ¥2.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bestsun Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Bestsun Energy Co (SHSE:600681) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥3.82, compared to a current price of ¥3.44 — trading 9.9% below its estimated fair value. The current Cyclically Adjusted Book per Share is ¥2.75. Bestsun Energy Co's overall GF Score™ is 64/100 with 8 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 Bestsun Energy Co (SHSE:600681), the current Cyclically Adjusted Book per Share is ¥2.75 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 Bestsun Energy Co (SHSE:600681) Overvalued in 2026?

Based on GuruFocus' analysis, Bestsun Energy Co stock appears to be undervalued. The current stock price of ¥3.44 is trading 9.9% below its estimated GF Value™ of ¥3.82. GuruFocus considers Bestsun Energy Co to be Modestly Undervalued.

Key valuation signals for SHSE:600681:

  • Cyclically Adjusted Book per Share: ¥2.75
  • GF Value™: ¥3.82 vs. price of ¥3.44 (9.9% below fair value)
  • GF Score™: 64/100 with 8 warning signs

No single metric tells the full story. See the SHSE:600681 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bestsun Energy Co Business Description

Address No.1, Yangxin Road, Hanyang District, Hubei Province, Wuhan, CHN, 100022
Bestsun Energy Co Ltd is a China-based company operates as a gas production and supply industry. It invests in natural gas pipelines, liquefied natural gas, and natural gas vehicle fillings stations.
64GF Score

Get the complete analysis for SHSE:600681

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

¥3.44
Price
¥3.82
GF Value