Shanghai Baosight Software Co (SHSE:900926) Cyclically Adjusted Book per Share: $0.13 (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.

SHSE:900926 Shanghai Baosight Software Co Ltd SHSE:900926
70 GF Score
Price $0.87
GF Value $1.34
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Shanghai Baosight Software Co Cyclically Adjusted Book per Share?

Shanghai Baosight Software Co SHSE:900926 -0.46% 70 Cyclically Adjusted Book per Share is $0.13 as of Mar. 2026. GuruFocus rates SHSE:900926 with a GF Score™ of 70/100 and a GF Value™ of $1.34 (Significantly Undervalued). The stock has 5 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.

Shanghai Baosight Software Co's adjusted book value per share for the three months ended in Mar. 2026 was $0.580. 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 $0.13 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Shanghai Baosight Software Co's average Cyclically Adjusted Book Growth Rate was 9.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 11.40% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 13.20% per year. During the past 10 years, the average Cyclically Adjusted Book Growth Rate was 16.30% 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 Shanghai Baosight Software Co was 20.90% per year. The lowest was 6.80% per year. And the median was 16.60% per year.

As of today (2026-07-30), Shanghai Baosight Software Co's current stock price is $0.874. Shanghai Baosight Software Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was $0.13. Shanghai Baosight Software Co's Cyclically Adjusted PB Ratio of today is 6.72.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Shanghai Baosight Software Co was 23.48. The lowest was 5.45. And the median was 11.13.


Shanghai Baosight Software Co  (SHSE:900926) 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.

Shanghai Baosight Software Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.874/0.13
=6.72

* 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 Shanghai Baosight Software Co was 23.48. The lowest was 5.45. And the median was 11.13.


Be Aware

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


Shanghai Baosight Software Co Cyclically Adjusted Book per Share Related Terms


Shanghai Baosight Software Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Shanghai Baosight Software 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.

Shanghai Baosight Software Co Cyclically Adjusted Book per Share Chart

Shanghai Baosight Software 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 0.14 0.15 0.10 0.15 0.14

Shanghai Baosight Software 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 0.16 0.16 0.14 0.14 0.13

SHSE:900926 vs QH, SHOP, UBER: Cyclically Adjusted Book per Share Comparison

For the Software - Application subindustry, Shanghai Baosight Software 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.


Shanghai Baosight Software Co Cyclically Adjusted PB Ratio vs Software Industry

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

* The bar in red indicates where Shanghai Baosight Software Co's Cyclically Adjusted PB Ratio falls into.


SHSE:900926
70GF Score
Shanghai Baosight Software Co Ltd SHSE:900926
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shanghai Baosight Software 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, Shanghai Baosight Software 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)
=0.58/116.3033*116.3033
=0.580

Current CPI (Mar. 2026) = 116.3033.

Shanghai Baosight Software Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 0.246 101.400 0.282
201609 0.246 102.400 0.279
201612 0.242 102.600 0.274
201703 0.242 103.200 0.273
201706 0.252 103.100 0.284
201709 0.269 104.100 0.301
201712 0.293 104.500 0.326
201803 0.312 105.300 0.345
201806 0.342 104.900 0.379
201809 0.339 106.600 0.370
201812 0.355 106.500 0.388
201903 0.361 107.700 0.390
201906 0.345 107.700 0.373
201909 0.344 109.800 0.364
201912 0.323 111.200 0.338
202003 0.334 112.300 0.346
202006 0.329 110.400 0.347
202009 0.360 111.700 0.375
202012 0.429 111.500 0.447
202103 0.423 112.662 0.437
202106 0.403 111.769 0.419
202109 0.467 112.215 0.484
202112 0.498 113.108 0.512
202203 0.527 114.335 0.536
202206 0.536 114.558 0.544
202209 0.463 115.339 0.467
202212 0.501 115.116 0.506
202303 0.529 115.116 0.534
202306 0.473 114.558 0.480
202309 0.501 115.339 0.505
202312 0.549 114.781 0.556
202403 0.576 115.227 0.581
202406 0.501 114.781 0.508
202409 0.546 115.785 0.548
202412 0.543 114.893 0.550
202503 0.576 115.116 0.582
202506 0.512 114.907 0.518
202509 0.538 115.471 0.542
202512 0.546 115.832 0.548
202603 0.580 116.303 0.580

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 $0.13 mean?
Shanghai Baosight Software Co (SHSE:900926) has a Cyclically Adjusted Book per Share of $0.13 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 Shanghai Baosight Software Co and its competitors.
Is Shanghai Baosight Software Co's Cyclically Adjusted Book per Share too high?
Shanghai Baosight Software Co's current Cyclically Adjusted Book per Share is $0.13. Overall, Shanghai Baosight Software Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shanghai Baosight Software Co's Cyclically Adjusted Book per Share compare to QH and SHOP?
Shanghai Baosight Software Co's Cyclically Adjusted Book per Share of $0.13 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 Shanghai Baosight Software Co and its competitors. Shanghai Baosight Software Co's current Cyclically Adjusted Book per Share is $0.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shanghai Baosight Software Co stock overvalued right now?
Based on GuruFocus' analysis, Shanghai Baosight Software Co (SHSE:900926) is currently considered Significantly Undervalued. The stock's GF Value™ is $1.34, compared to a current price of $0.87 — trading 34.8% below its estimated fair value. The current Cyclically Adjusted Book per Share is $0.13. Shanghai Baosight Software Co's overall GF Score™ is 70/100 with 5 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 Shanghai Baosight Software Co (SHSE:900926), the current Cyclically Adjusted Book per Share is $0.13 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 Shanghai Baosight Software Co (SHSE:900926) Overvalued in 2026?

Based on GuruFocus' analysis, Shanghai Baosight Software Co stock appears to be undervalued. The current stock price of $0.87 is trading 34.8% below its estimated GF Value™ of $1.34. GuruFocus considers Shanghai Baosight Software Co to be Significantly Undervalued.

Key valuation signals for SHSE:900926:

  • Cyclically Adjusted Book per Share: $0.13
  • GF Value™: $1.34 vs. price of $0.87 (34.8% below fair value)
  • GF Score™: 70/100 with 5 warning signs

No single metric tells the full story. See the SHSE:900926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shanghai Baosight Software Co Business Description

Other Exchanges 600845:China
Address No. 515, Guoshoujing Road, China (Shanghai) Pilot Free Trade Zone, Shanghai, CHN, 201203
Shanghai Baosight Software Co Ltd is a Chinese software company that develops automation and software tools for various industries. The company operates through three segments: the Software Development and Engineering Services segment, the System Integration segment, and the Service Outsourcing segment. Its operations span across areas such as information technology, industrial automation, robotics, intelligent transportation, and information infrastructure. The company's offerings are mainly applied in sectors including steel, non-ferrous metals, chemicals, mining, new materials, renewable energy, metalworking, equipment manufacturing, urban transit systems, and infrastructure development.
70GF Score

Get the complete analysis for SHSE:900926

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

$0.87
Price
$1.34
GF Value