Dektra (WAR:DKR) Cyclically Adjusted Book per Share: zł3.94 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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WAR:DKR Dektra SA WAR:DKR
69 GF Score
Price zł5.90
GF Value zł7.84
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Dektra Cyclically Adjusted Book per Share?

Dektra WAR:DKR +2.08% 69 Cyclically Adjusted Book per Share is zł3.94 as of Mar. 2026. GuruFocus rates WAR:DKR with a GF Score™ of 69/100 and a GF Value™ of zł7.84 (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.

Dektra's adjusted book value per share for the three months ended in Mar. 2026 was zł2.063. 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 zł3.94 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Dektra's average Cyclically Adjusted Book Growth Rate was -3.40% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -1.60% 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 Dektra was 5.40% per year. The lowest was -1.60% per year. And the median was 1.90% per year.

As of today (2026-07-21), Dektra's current stock price is zł5.90. Dektra's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was zł3.94. Dektra's Cyclically Adjusted PB Ratio of today is 1.50.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Dektra was 5.61. The lowest was 1.28. And the median was 2.29.


Dektra  (WAR:DKR) 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.

Dektra's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=5.90/3.94
=1.50

* 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 Dektra was 5.61. The lowest was 1.28. And the median was 2.29.


Be Aware

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


Dektra Cyclically Adjusted Book per Share Related Terms


Dektra Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Dektra'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.

Dektra Cyclically Adjusted Book per Share Chart

Dektra 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 3.50 4.10 4.17 4.10 3.91

Dektra 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 4.08 4.03 3.97 3.91 3.94

WAR:DKR vs CRH, VMC, MLM: Cyclically Adjusted Book per Share Comparison

For the Building Materials subindustry, Dektra'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.


Dektra Cyclically Adjusted PB Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Dektra's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


WAR:DKR
69GF Score
Dektra SA WAR:DKR
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Dektra 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, Dektra'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)
=2.063/163.0700*163.0700
=2.063

Current CPI (Mar. 2026) = 163.0700.

Dektra Quarterly Data

Book Value per Share CPI Adj_Book
201606 2.368 99.552 3.879
201609 3.084 99.064 5.077
201612 3.060 100.366 4.972
201703 3.389 101.018 5.471
201706 2.674 101.180 4.310
201709 3.401 101.343 5.473
201712 3.387 102.564 5.385
201803 3.438 102.564 5.466
201806 2.400 103.378 3.786
201809 2.893 103.378 4.563
201812 2.911 103.785 4.574
201903 2.864 104.274 4.479
201906 2.307 105.983 3.550
201909 2.659 105.983 4.091
201912 2.500 107.123 3.806
202003 2.588 109.076 3.869
202006 2.630 109.402 3.920
202009 2.786 109.320 4.156
202012 2.605 109.565 3.877
202103 2.987 112.658 4.324
202106 2.805 113.960 4.014
202109 3.686 115.588 5.200
202112 3.994 119.088 5.469
202203 5.113 125.031 6.669
202206 3.447 131.705 4.268
202209 3.945 135.531 4.747
202212 3.935 139.113 4.613
202303 4.048 145.950 4.523
202306 2.162 147.009 2.398
202309 2.486 146.113 2.775
202312 2.446 147.741 2.700
202403 2.495 149.044 2.730
202406 2.249 150.997 2.429
202409 2.503 153.439 2.660
202412 2.405 154.660 2.536
202503 2.211 157.021 2.296
202506 1.973 157.509 2.043
202509 2.266 158.000 2.339
202512 2.126 158.320 2.190
202603 2.063 163.070 2.063

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 zł3.94 mean?
Dektra (WAR:DKR) has a Cyclically Adjusted Book per Share of zł3.94 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 Dektra and its competitors.
Is Dektra's Cyclically Adjusted Book per Share too high?
Dektra's current Cyclically Adjusted Book per Share is zł3.94. Overall, Dektra has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dektra's Cyclically Adjusted Book per Share compare to CRH and VMC?
Dektra's Cyclically Adjusted Book per Share of zł3.94 can be compared against companies in the Building Materials 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 Building Materials company?
A good Cyclically Adjusted Book per Share depends on the Building Materials 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 Dektra and its competitors. Dektra's current Cyclically Adjusted Book per Share is zł3.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dektra stock overvalued right now?
Based on GuruFocus' analysis, Dektra (WAR:DKR) is currently considered Modestly Undervalued. The stock's GF Value™ is zł7.84, compared to a current price of zł5.90 — trading 24.7% below its estimated fair value. The current Cyclically Adjusted Book per Share is zł3.94. Dektra's overall GF Score™ is 69/100 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 Dektra (WAR:DKR), the current Cyclically Adjusted Book per Share is zł3.94 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 Dektra (WAR:DKR) Overvalued in 2026?

Based on GuruFocus' analysis, Dektra stock appears to be undervalued. The current stock price of zł5.90 is trading 24.7% below its estimated GF Value™ of zł7.84. GuruFocus considers Dektra to be Modestly Undervalued.

Key valuation signals for WAR:DKR:

  • Cyclically Adjusted Book per Share: zł3.94
  • GF Value™: zł7.84 vs. price of zł5.90 (24.7% below fair value)
  • GF Score™: 69/100 with 3 warning signs

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


Dektra Business Description

Address Ulica Rowninna 29-31, Torun, POL, 87-100
Dektra SA is engaged in the production and wholesale distribution of insulation materials for the construction, agricultural, horticultural and industrial sectors. The company offers its services to large network customers, purchasing groups and multi-branch wholesalers.
69GF Score

Get the complete analysis for WAR:DKR

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

zł5.90
Price
zł7.84
GF Value