AC Spolka Akcyjna (WAR:ACG) Cyclically Adjusted Book per Share: zł17.56 (As of Mar. 2026)

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WAR:ACG AC Spolka Akcyjna WAR:ACG
70 GF Score
Price zł19.30
GF Value zł23.40
Valuation Modestly Undervalued
! 6 Warning Signs
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What is AC Spolka Akcyjna Cyclically Adjusted Book per Share?

AC Spolka Akcyjna WAR:ACG +2.66% 70 Cyclically Adjusted Book per Share is zł17.56 as of Mar. 2026. GuruFocus rates WAR:ACG with a GF Score™ of 70/100 and a GF Value™ of zł23.40 (Modestly Undervalued). The stock has 6 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.

AC Spolka Akcyjna's adjusted book value per share for the three months ended in Mar. 2026 was zł19.744. 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 zł17.56 for the trailing ten years ended in Mar. 2026.

During the past 12 months, AC Spolka Akcyjna's average Cyclically Adjusted Book Growth Rate was 4.90% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 5.50% 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 AC Spolka Akcyjna was 10.10% per year. The lowest was 5.50% per year. And the median was 7.80% per year.

As of today (2026-08-06), AC Spolka Akcyjna's current stock price is zł19.30. AC Spolka Akcyjna's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was zł17.56. AC Spolka Akcyjna's Cyclically Adjusted PB Ratio of today is 1.10.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of AC Spolka Akcyjna was 3.25. The lowest was 1.08. And the median was 1.87.


AC Spolka Akcyjna  (WAR:ACG) 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.

AC Spolka Akcyjna's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=19.30/17.56
=1.10

* 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 AC Spolka Akcyjna was 3.25. The lowest was 1.08. And the median was 1.87.


Be Aware

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


AC Spolka Akcyjna Cyclically Adjusted Book per Share Related Terms


AC Spolka Akcyjna Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for AC Spolka Akcyjna'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.

AC Spolka Akcyjna Cyclically Adjusted Book per Share Chart

AC Spolka Akcyjna 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 12.36 14.51 15.70 16.51 17.04

AC Spolka Akcyjna 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 16.74 16.84 16.96 17.04 17.56

WAR:ACG vs ORLY, AZO, GPC: Cyclically Adjusted Book per Share Comparison

For the Auto Parts subindustry, AC Spolka Akcyjna'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.


AC Spolka Akcyjna Cyclically Adjusted PB Ratio vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, AC Spolka Akcyjna's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


WAR:ACG
70GF Score
AC Spolka Akcyjna WAR:ACG
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AC Spolka Akcyjna 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, AC Spolka Akcyjna'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)
=19.744/163.0700*163.0700
=19.744

Current CPI (Mar. 2026) = 163.0700.

AC Spolka Akcyjna Quarterly Data

Book Value per Share CPI Adj_Book
201606 10.156 99.552 16.636
201609 11.063 99.064 18.211
201612 9.275 100.366 15.070
201703 10.163 101.018 16.406
201706 8.322 101.180 13.412
201709 9.149 101.343 14.722
201712 9.922 102.564 15.775
201803 10.993 102.564 17.478
201806 9.778 103.378 15.424
201809 10.750 103.378 16.957
201812 11.414 103.785 17.934
201903 12.957 104.274 20.263
201906 9.543 105.983 14.683
201909 11.076 105.983 17.042
201912 11.610 107.123 17.674
202003 12.878 109.076 19.253
202006 13.418 109.402 20.000
202009 12.762 109.320 19.037
202012 13.147 109.565 19.567
202103 13.838 112.658 20.030
202106 12.344 113.960 17.664
202109 12.993 115.588 18.330
202112 13.341 119.088 18.268
202203 14.038 125.031 18.309
202206 12.900 131.705 15.972
202209 14.065 135.531 16.923
202212 14.950 139.113 17.525
202303 17.201 145.950 19.219
202306 18.086 147.009 20.062
202309 14.964 146.113 16.701
202312 15.663 147.741 17.288
202403 16.667 149.044 18.236
202406 14.614 150.997 15.782
202409 15.329 153.439 16.291
202412 15.731 154.660 16.586
202503 16.482 157.021 17.117
202506 16.794 157.509 17.387
202509 19.142 158.000 19.756
202512 19.187 158.320 19.763
202603 19.744 163.070 19.744

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 zł17.56 mean?
AC Spolka Akcyjna (WAR:ACG) has a Cyclically Adjusted Book per Share of zł17.56 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 AC Spolka Akcyjna and its competitors.
Is AC Spolka Akcyjna's Cyclically Adjusted Book per Share too high?
AC Spolka Akcyjna's current Cyclically Adjusted Book per Share is zł17.56. Overall, AC Spolka Akcyjna has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AC Spolka Akcyjna's Cyclically Adjusted Book per Share compare to ORLY and AZO?
AC Spolka Akcyjna's Cyclically Adjusted Book per Share of zł17.56 can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Cyclically Adjusted Book per Share depends on the Vehicles & Parts 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 AC Spolka Akcyjna and its competitors. AC Spolka Akcyjna's current Cyclically Adjusted Book per Share is zł17.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AC Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, AC Spolka Akcyjna (WAR:ACG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł23.40, compared to a current price of zł19.30 — trading 17.5% below its estimated fair value. The current Cyclically Adjusted Book per Share is zł17.56. AC Spolka Akcyjna's overall GF Score™ is 70/100 with 6 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 AC Spolka Akcyjna (WAR:ACG), the current Cyclically Adjusted Book per Share is zł17.56 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 AC Spolka Akcyjna (WAR:ACG) Overvalued in 2026?

Based on GuruFocus' analysis, AC Spolka Akcyjna stock appears to be undervalued. The current stock price of zł19.30 is trading 17.5% below its estimated GF Value™ of zł23.40. GuruFocus considers AC Spolka Akcyjna to be Modestly Undervalued.

Key valuation signals for WAR:ACG:

  • Cyclically Adjusted Book per Share: zł17.56
  • GF Value™: zł23.40 vs. price of zł19.30 (17.5% below fair value)
  • GF Score™: 70/100 with 6 warning signs

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


AC Spolka Akcyjna Business Description

Address ul. 27 Lipca 64, Bialystok, POL, 15-182
AC Spolka Akcyjna is a Poland based company involved in selling automotive LPG/CNG systems. The product offerings of the company include Autogas Stag, Auto parts, TytanGas and Outsourcing.
70GF Score

Get the complete analysis for WAR:ACG

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

zł19.30
Price
zł23.40
GF Value