3R Games SpolkaAkcyjna (WAR:3RG) Cyclically Adjusted Book per Share: zł0.39 (As of Mar. 2026)


WAR:3RG 3R Games SpolkaAkcyjna WAR:3RG
40 GF Score
Price zł0.75
GF Value zł0.93
Valuation Modestly Undervalued
! 3 Warning Signs
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What is 3R Games SpolkaAkcyjna Cyclically Adjusted Book per Share?

3R Games SpolkaAkcyjna WAR:3RG -2.61% 40 Cyclically Adjusted Book per Share is zł0.39 as of Mar. 2026. GuruFocus rates WAR:3RG with a GF Score™ of 40/100 and a GF Value™ of zł0.93 (Modestly Undervalued). 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.

3R Games SpolkaAkcyjna's adjusted book value per share for the three months ended in Mar. 2026 was zł0.273. 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 zł0.39 for the trailing ten years ended in Mar. 2026.

During the past 12 months, 3R Games SpolkaAkcyjna's average Cyclically Adjusted Book Growth Rate was -39.10% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -26.60% 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 3R Games SpolkaAkcyjna was -26.60% per year. The lowest was -26.60% per year. And the median was -26.60% per year.

As of today (2026-07-03), 3R Games SpolkaAkcyjna's current stock price is zł0.746. 3R Games SpolkaAkcyjna's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was zł0.39. 3R Games SpolkaAkcyjna's Cyclically Adjusted PB Ratio of today is 1.91.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of 3R Games SpolkaAkcyjna was 2.01. The lowest was 0.29. And the median was 0.48.


3R Games SpolkaAkcyjna  (WAR:3RG) 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.

3R Games SpolkaAkcyjna's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.746/0.39
=1.91

* 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 3R Games SpolkaAkcyjna was 2.01. The lowest was 0.29. And the median was 0.48.


Be Aware

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


3R Games SpolkaAkcyjna Cyclically Adjusted Book per Share Related Terms


3R Games SpolkaAkcyjna Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for 3R Games SpolkaAkcyjna'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.

3R Games SpolkaAkcyjna Cyclically Adjusted Book per Share Chart

3R Games SpolkaAkcyjna Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 1.06 0.87 0.70 0.42

3R Games SpolkaAkcyjna Quarterly Data
Mar21 Jun21 Sep21 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 0.64 0.57 0.50 0.42 0.39

WAR:3RG vs AMZN, BABA, PDD: Cyclically Adjusted Book per Share Comparison

For the Internet Retail subindustry, 3R Games SpolkaAkcyjna'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.


3R Games SpolkaAkcyjna Cyclically Adjusted PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, 3R Games SpolkaAkcyjna's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where 3R Games SpolkaAkcyjna's Cyclically Adjusted PB Ratio falls into.


WAR:3RG
40GF Score
3R Games SpolkaAkcyjna WAR:3RG
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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3R Games SpolkaAkcyjna 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, 3R Games SpolkaAkcyjna'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)
=0.273/163.0700*163.0700
=0.273

Current CPI (Mar. 2026) = 163.0700.

3R Games SpolkaAkcyjna Quarterly Data

Book Value per Share CPI Adj_Book
201512 0.822 99.471 1.348
201603 0.749 98.983 1.234
201606 0.720 99.552 1.179
201609 0.697 99.064 1.147
201612 0.851 100.366 1.383
201703 0.806 101.018 1.301
201706 0.728 101.180 1.173
201709 0.663 101.343 1.067
201712 0.289 102.564 0.459
201803 0.305 102.564 0.485
201806 0.121 103.378 0.191
201809 0.047 103.378 0.074
201812 0.057 103.785 0.090
201903 0.003 104.274 0.005
201906 -0.059 105.983 -0.091
201909 -0.106 105.983 -0.163
201912 -0.145 107.123 -0.221
202003 -0.063 109.076 -0.094
202006 -0.079 109.402 -0.118
202009 0.000 109.320 0.000
202103 0.197 112.658 0.285
202106 0.193 113.960 0.276
202109 0.193 115.588 0.272
202203 0.182 125.031 0.237
202206 0.192 131.705 0.238
202209 0.202 135.531 0.243
202212 0.209 139.113 0.245
202303 0.219 145.950 0.245
202306 0.226 147.009 0.251
202309 0.232 146.113 0.259
202312 0.237 147.741 0.262
202403 0.235 149.044 0.257
202406 0.240 150.997 0.259
202409 0.236 153.439 0.251
202412 0.228 154.660 0.240
202503 0.227 157.021 0.236
202506 0.235 157.509 0.243
202509 0.251 158.000 0.259
202512 0.266 158.320 0.274
202603 0.273 163.070 0.273

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 zł0.39 mean?
3R Games SpolkaAkcyjna (WAR:3RG) has a Cyclically Adjusted Book per Share of zł0.39 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 3R Games SpolkaAkcyjna and its competitors.
Is 3R Games SpolkaAkcyjna's Cyclically Adjusted Book per Share too high?
3R Games SpolkaAkcyjna's current Cyclically Adjusted Book per Share is zł0.39. Overall, 3R Games SpolkaAkcyjna has a GF Score™ of 40/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3R Games SpolkaAkcyjna's Cyclically Adjusted Book per Share compare to AMZN and BABA?
3R Games SpolkaAkcyjna's Cyclically Adjusted Book per Share of zł0.39 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted Book per Share depends on the Retail - Cyclical 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 3R Games SpolkaAkcyjna and its competitors. 3R Games SpolkaAkcyjna's current Cyclically Adjusted Book per Share is zł0.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3R Games SpolkaAkcyjna stock overvalued right now?
Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna (WAR:3RG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł0.93, compared to a current price of zł0.75 — trading 19.8% below its estimated fair value. The current Cyclically Adjusted Book per Share is zł0.39. 3R Games SpolkaAkcyjna's overall GF Score™ is 40/100 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 3R Games SpolkaAkcyjna (WAR:3RG), the current Cyclically Adjusted Book per Share is zł0.39 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 3R Games SpolkaAkcyjna (WAR:3RG) Overvalued in 2026?

Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna stock appears to be undervalued. The current stock price of zł0.75 is trading 19.8% below its estimated GF Value™ of zł0.93. GuruFocus considers 3R Games SpolkaAkcyjna to be Modestly Undervalued.

Key valuation signals for WAR:3RG:

  • Cyclically Adjusted Book per Share: zł0.39
  • GF Value™: zł0.93 vs. price of zł0.75 (19.8% below fair value)
  • GF Score™: 40/100 with 3 warning signs

No single metric tells the full story. See the WAR:3RG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3R Games SpolkaAkcyjna Business Description

Address Inflancka 4B, Gdynia, POL, 00-189
3R Games SpolkaAkcyjna formerly HubStyle SA is an e-commerce development company. The company creates web-based tools for Internet users and entrepreneurs as well as develops and operates its own sites. It also operates a price comparison website.
40GF Score

Get the complete analysis for WAR:3RG

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

zł0.75
Price
zł0.93
GF Value