Przedsiebiorstwo Handlowe Best (WAR:BST) Cyclically Adjusted Book per Share: zł33.21 (As of Mar. 2026)


WAR:BST Przedsiebiorstwo Handlowe Best SA WAR:BST
75 GF Score
Price zł33.00
GF Value zł33.77
Valuation Fairly Valued
! 12 Warning Signs
View Full Analysis

What is Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share?

Przedsiebiorstwo Handlowe Best WAR:BST -2.94% 75 Cyclically Adjusted Book per Share is zł33.21 as of Mar. 2026. GuruFocus rates WAR:BST with a GF Score™ of 75/100 and a GF Value™ of zł33.77 (Fairly Valued). The stock has 12 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.

Przedsiebiorstwo Handlowe Best's adjusted book value per share for the three months ended in Mar. 2026 was zł41.839. 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 zł33.21 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Przedsiebiorstwo Handlowe Best's average Cyclically Adjusted Book Growth Rate was 6.60% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 13.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 17.80% 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 Przedsiebiorstwo Handlowe Best was 22.10% per year. The lowest was 13.20% per year. And the median was 18.10% per year.

As of today (2026-07-02), Przedsiebiorstwo Handlowe Best's current stock price is zł33.00. Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was zł33.21. Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PB Ratio of today is 0.99.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Przedsiebiorstwo Handlowe Best was 1.88. The lowest was 0.71. And the median was 0.91.


Przedsiebiorstwo Handlowe Best  (WAR:BST) 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.

Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=33.00/33.21
=0.99

* 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 Przedsiebiorstwo Handlowe Best was 1.88. The lowest was 0.71. And the median was 0.91.


Be Aware

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


Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share Related Terms


Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best'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.

Przedsiebiorstwo Handlowe Best Cyclically Adjusted Book per Share Chart

Przedsiebiorstwo Handlowe Best 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 18.27 22.66 26.45 30.10 32.83

Przedsiebiorstwo Handlowe Best 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 31.14 31.73 32.30 32.83 33.21

WAR:BST vs V, MA, AXP: Cyclically Adjusted Book per Share Comparison

For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best'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.


Przedsiebiorstwo Handlowe Best Cyclically Adjusted PB Ratio vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PB Ratio falls into.


WAR:BST
75GF Score
Przedsiebiorstwo Handlowe Best SA WAR:BST
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Przedsiebiorstwo Handlowe Best 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, Przedsiebiorstwo Handlowe Best'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)
=41.839/158.3232*158.3232
=41.839

Current CPI (Mar. 2026) = 158.3232.

Przedsiebiorstwo Handlowe Best Quarterly Data

Book Value per Share CPI Adj_Book
201606 17.352 99.552 27.596
201609 17.550 99.064 28.048
201612 16.030 100.366 25.287
201703 16.336 101.018 25.603
201706 17.678 101.180 27.662
201709 18.311 101.343 28.606
201712 18.365 102.564 28.349
201803 19.233 102.564 29.689
201806 20.615 103.378 31.572
201809 21.251 103.378 32.546
201812 19.577 103.785 29.865
201903 20.475 104.274 31.088
201906 21.232 105.983 31.718
201909 22.245 105.983 33.231
201912 20.518 107.123 30.325
202003 21.040 109.076 30.539
202006 21.634 109.402 31.308
202009 20.612 109.320 29.851
202012 21.936 109.565 31.698
202103 22.841 112.658 32.100
202106 23.806 113.960 33.073
202109 24.614 115.588 33.714
202112 24.380 119.088 32.412
202203 24.876 125.031 31.500
202206 30.325 131.705 36.454
202209 30.493 135.531 35.621
202212 31.083 139.113 35.375
202303 31.851 145.950 34.551
202306 32.560 147.009 35.066
202309 33.643 146.113 36.454
202312 33.263 147.741 35.645
202403 34.458 149.044 36.603
202406 36.201 150.997 37.957
202409 37.122 153.439 38.304
202412 39.439 154.660 40.373
202503 39.277 157.021 39.603
202506 37.701 157.509 37.896
202509 38.580 157.998 38.660
202512 40.422 158.323 40.422
202603 41.839 158.323 41.839

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 zł33.21 mean?
Przedsiebiorstwo Handlowe Best (WAR:BST) has a Cyclically Adjusted Book per Share of zł33.21 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 Przedsiebiorstwo Handlowe Best and its competitors.
Is Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share too high?
Przedsiebiorstwo Handlowe Best's current Cyclically Adjusted Book per Share is zł33.21. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share compare to V and MA?
Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Book per Share of zł33.21 can be compared against companies in the Credit Services 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 Credit Services company?
A good Cyclically Adjusted Book per Share depends on the Credit Services 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 Przedsiebiorstwo Handlowe Best and its competitors. Przedsiebiorstwo Handlowe Best's current Cyclically Adjusted Book per Share is zł33.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best (WAR:BST) is currently considered Fairly Valued. The stock's GF Value™ is zł33.77, compared to a current price of zł33.00 — trading 2.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is zł33.21. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 75/100 with 12 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 Przedsiebiorstwo Handlowe Best (WAR:BST), the current Cyclically Adjusted Book per Share is zł33.21 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 Przedsiebiorstwo Handlowe Best (WAR:BST) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be undervalued. The current stock price of zł33.00 is trading 2.3% below its estimated GF Value™ of zł33.77. GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.

Key valuation signals for WAR:BST:

  • Cyclically Adjusted Book per Share: zł33.21
  • GF Value™: zł33.77 vs. price of zł33.00 (2.3% below fair value)
  • GF Score™: 75/100 with 12 warning signs

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


Przedsiebiorstwo Handlowe Best Business Description

Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
75GF Score

Get the complete analysis for WAR:BST

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

zł33.00
Price
zł33.77
GF Value