Kupiec (WAR:KPC) Cyclically Adjusted Book per Share: zł4.90 (As of Mar. 2026)

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WAR:KPC Kupiec SA WAR:KPC
47 GF Score
Price zł1.05
GF Value zł0.77
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Kupiec Cyclically Adjusted Book per Share?

Kupiec WAR:KPC 47 Cyclically Adjusted Book per Share is zł4.90 as of Mar. 2026. GuruFocus rates WAR:KPC with a GF Score™ of 47/100 and a GF Value™ of zł0.77 (Significantly Overvalued). 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.

Kupiec's adjusted book value per share for the three months ended in Mar. 2026 was zł4.590. 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 zł4.90 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Kupiec's average Cyclically Adjusted Book Growth Rate was -1.80% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 2.50% 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 Kupiec was 8.20% per year. The lowest was 2.50% per year. And the median was 5.35% per year.

As of today (2026-07-14), Kupiec's current stock price is zł1.05. Kupiec's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was zł4.90. Kupiec's Cyclically Adjusted PB Ratio of today is 0.21.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Kupiec was 1.09. The lowest was 0.15. And the median was 0.24.


Kupiec  (WAR:KPC) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=1.05/4.90
=0.21

* 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 Kupiec was 1.09. The lowest was 0.15. And the median was 0.24.


Be Aware

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


Kupiec Cyclically Adjusted Book per Share Related Terms


Kupiec Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Kupiec'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.

Kupiec Cyclically Adjusted Book per Share Chart

Kupiec 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 3.88 4.52 4.77 4.92 4.87

Kupiec 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 4.99 4.99 4.97 4.87 4.90

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

For the Building Materials subindustry, Kupiec'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.


Kupiec Cyclically Adjusted PB Ratio vs Building Materials Industry

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

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


WAR:KPC
47GF Score
Kupiec SA WAR:KPC
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kupiec 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, Kupiec'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)
=4.59/163.0700*163.0700
=4.590

Current CPI (Mar. 2026) = 163.0700.

Kupiec Quarterly Data

Book Value per Share CPI Adj_Book
201606 5.857 99.552 9.594
201609 5.824 99.064 9.587
201612 4.465 100.366 7.255
201703 4.526 101.018 7.306
201706 4.591 101.180 7.399
201709 4.627 101.343 7.445
201712 2.381 102.564 3.786
201803 2.459 102.564 3.910
201806 2.502 103.378 3.947
201809 2.531 103.378 3.992
201812 2.534 103.785 3.981
201903 1.965 104.274 3.073
201906 2.595 105.983 3.993
201909 2.558 105.983 3.936
201912 2.622 107.123 3.991
202003 2.595 109.076 3.880
202006 2.697 109.402 4.020
202009 2.760 109.320 4.117
202012 2.802 109.565 4.170
202103 2.840 112.658 4.111
202106 3.251 113.960 4.652
202109 3.598 115.588 5.076
202112 3.556 119.088 4.869
202203 4.346 125.031 5.668
202206 4.064 131.705 5.032
202209 4.090 135.531 4.921
202212 3.896 139.113 4.567
202303 3.900 145.950 4.357
202306 3.964 147.009 4.397
202309 3.931 146.113 4.387
202312 3.898 147.741 4.302
202403 3.900 149.044 4.267
202406 3.902 150.997 4.214
202409 3.900 153.439 4.145
202412 3.917 154.660 4.130
202503 4.508 157.021 4.682
202506 4.523 157.509 4.683
202509 4.555 158.000 4.701
202512 4.538 158.320 4.674
202603 4.590 163.070 4.590

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 zł4.90 mean?
Kupiec (WAR:KPC) has a Cyclically Adjusted Book per Share of zł4.90 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 Kupiec and its competitors.
Is Kupiec's Cyclically Adjusted Book per Share too high?
Kupiec's current Cyclically Adjusted Book per Share is zł4.90. Overall, Kupiec has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kupiec's Cyclically Adjusted Book per Share compare to CRH and VMC?
Kupiec's Cyclically Adjusted Book per Share of zł4.90 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 Kupiec and its competitors. Kupiec's current Cyclically Adjusted Book per Share is zł4.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kupiec stock overvalued right now?
Based on GuruFocus' analysis, Kupiec (WAR:KPC) is currently considered Significantly Overvalued. The stock's GF Value™ is zł0.77, compared to a current price of zł1.05 — trading 36.4% above its estimated fair value. The current Cyclically Adjusted Book per Share is zł4.90. Kupiec's overall GF Score™ is 47/100 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 Kupiec (WAR:KPC), the current Cyclically Adjusted Book per Share is zł4.90 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 Kupiec (WAR:KPC) Overvalued in 2026?

Based on GuruFocus' analysis, Kupiec stock appears to be overvalued. The current stock price of zł1.05 is trading 36.4% above its estimated GF Value™ of zł0.77. GuruFocus considers Kupiec to be Significantly Overvalued.

Key valuation signals for WAR:KPC:

  • Cyclically Adjusted Book per Share: zł4.90
  • GF Value™: zł0.77 vs. price of zł1.05 (36.4% above fair value)
  • GF Score™: 47/100 with 5 warning signs

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


Kupiec Business Description

Address Ulica Jozefa Lompy 8, Myslowice, POL, 41-400
Kupiec SA is engaged in manufacturing building materials, fuels and recycles. The company is engaged in purchase and trading of steel scrap and non-ferrous scrap metal, glass waste, waste paper, pellet and woodchips.
47GF Score

Get the complete analysis for WAR:KPC

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

zł1.05
Price
zł0.77
GF Value