Wierzyciel (WAR:WRL) Cyclically Adjusted Book per Share: zł3.12 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WAR:WRL Wierzyciel SA WAR:WRL
59 GF Score
Price zł0.65
GF Value zł0.92
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Wierzyciel Cyclically Adjusted Book per Share?

Wierzyciel WAR:WRL 59 Cyclically Adjusted Book per Share is zł3.12 as of Jun. 2026. GuruFocus rates WAR:WRL with a GF Score™ of 59/100 and a GF Value™ of zł0.92 (Modestly Undervalued). The stock has 2 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.

Wierzyciel's adjusted book value per share for the three months ended in Jun. 2026 was zł0.978. 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 zł3.12 for the trailing ten years ended in Jun. 2026.

During the past 12 months, Wierzyciel's average Cyclically Adjusted Book Growth Rate was -100.00% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -7.30% 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 Wierzyciel was -1.90% per year. The lowest was -7.30% per year. And the median was -4.60% per year.

As of today (2026-08-21), Wierzyciel's current stock price is zł0.65. Wierzyciel's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 was zł3.12. Wierzyciel's Cyclically Adjusted PB Ratio of today is 0.21.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Wierzyciel was 0.65. The lowest was 0.09. And the median was 0.16.


Wierzyciel  (WAR:WRL) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.65/3.12
=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 Wierzyciel was 0.65. The lowest was 0.09. And the median was 0.16.


Be Aware

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


Wierzyciel Cyclically Adjusted Book per Share Related Terms


Wierzyciel Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Wierzyciel'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.

Wierzyciel Cyclically Adjusted Book per Share Chart

Wierzyciel 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 3.89 4.15 3.97 3.67 3.31

Wierzyciel Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 3.48 3.37 3.31 3.28 3.12

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

For the Credit Services subindustry, Wierzyciel'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.


Wierzyciel Cyclically Adjusted PB Ratio vs Credit Services Industry

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

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


WAR:WRL
59GF Score
Wierzyciel SA WAR:WRL
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wierzyciel 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, Wierzyciel's adjusted Book Value per Share data for the three months ended in Jun. 2026 was:

Adj_Book= Book Value per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=0.978/162.2800*162.2800
=0.978

Current CPI (Jun. 2026) = 162.2800.

Wierzyciel Quarterly Data

Book Value per Share CPI Adj_Book
201609 3.967 99.064 6.498
201612 2.209 100.366 3.572
201703 3.973 101.018 6.382
201706 4.003 101.180 6.420
201709 4.004 101.343 6.412
201712 2.257 102.564 3.571
201803 3.988 102.564 6.310
201806 3.958 103.378 6.213
201809 3.925 103.378 6.161
201812 2.120 103.785 3.315
201903 3.836 104.274 5.970
201906 3.817 105.983 5.845
201909 3.800 105.983 5.819
201912 3.776 107.123 5.720
202003 3.725 109.076 5.542
202006 1.949 109.402 2.891
202009 3.649 109.320 5.417
202012 3.592 109.565 5.320
202103 1.274 112.658 1.835
202106 1.236 113.960 1.760
202109 1.220 115.588 1.713
202112 1.193 119.088 1.626
202203 1.165 125.031 1.512
202206 1.136 131.705 1.400
202209 1.117 135.531 1.337
202212 1.098 139.113 1.281
202303 1.084 145.950 1.205
202306 1.069 147.009 1.180
202309 1.057 146.113 1.174
202312 1.042 147.741 1.145
202403 1.022 149.044 1.113
202406 1.007 150.997 1.082
202409 1.017 153.439 1.076
202412 1.005 154.660 1.055
202503 1.010 157.021 1.044
202506 0.994 157.509 1.024
202509 1.013 158.000 1.040
202512 1.013 158.320 1.038
202603 0.988 163.070 0.983
202606 0.978 162.280 0.978

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 zł3.12 mean?
Wierzyciel (WAR:WRL) has a Cyclically Adjusted Book per Share of zł3.12 as of Jun. 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 Wierzyciel and its competitors.
Is Wierzyciel's Cyclically Adjusted Book per Share too high?
Wierzyciel's current Cyclically Adjusted Book per Share is zł3.12. Overall, Wierzyciel has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Wierzyciel's Cyclically Adjusted Book per Share compare to V and MA?
Wierzyciel's Cyclically Adjusted Book per Share of zł3.12 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 Wierzyciel and its competitors. Wierzyciel's current Cyclically Adjusted Book per Share is zł3.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wierzyciel stock overvalued right now?
Based on GuruFocus' analysis, Wierzyciel (WAR:WRL) is currently considered Modestly Undervalued. The stock's GF Value™ is zł0.92, compared to a current price of zł0.65 — trading 29.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is zł3.12. Wierzyciel's overall GF Score™ is 59/100 with 2 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 Wierzyciel (WAR:WRL), the current Cyclically Adjusted Book per Share is zł3.12 as of Jun. 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 Wierzyciel (WAR:WRL) Overvalued in 2026?

Based on GuruFocus' analysis, Wierzyciel stock appears to be undervalued. The current stock price of zł0.65 is trading 29.3% below its estimated GF Value™ of zł0.92. GuruFocus considers Wierzyciel to be Modestly Undervalued.

Key valuation signals for WAR:WRL:

  • Cyclically Adjusted Book per Share: zł3.12
  • GF Value™: zł0.92 vs. price of zł0.65 (29.3% below fair value)
  • GF Score™: 59/100 with 2 warning signs

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


Wierzyciel Business Description

Address street Nowy ?wiat 3, Ruda Slaska, POL, 41-706
Wierzyciel SA is a Poland based company engaged in the consumer financial services provision. The company also operates on the cash loan sales market.
59GF Score

Get the complete analysis for WAR:WRL

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

zł0.65
Price
zł0.92
GF Value