Lion Industries Bhd (XKLS:4235) Cyclically Adjusted Book per Share: RM2.65 (As of Mar. 2026)


XKLS:4235 Lion Industries Corp Bhd XKLS:4235
13 GF Score
Price RM0.11
GF Value RM0.14
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Lion Industries Bhd Cyclically Adjusted Book per Share?

Lion Industries Bhd XKLS:4235 13 Cyclically Adjusted Book per Share is RM2.65 as of Mar. 2026. GuruFocus rates XKLS:4235 with a GF Score™ of 13/100 and a GF Value™ of RM0.14 (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.

Lion Industries Bhd's adjusted book value per share for the three months ended in Mar. 2026 was RM1.148. 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 RM2.65 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Lion Industries Bhd's average Cyclically Adjusted Book Growth Rate was -8.90% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -6.70% 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 Lion Industries Bhd was -6.70% per year. The lowest was -6.70% per year. And the median was -6.70% per year.

As of today (2026-07-06), Lion Industries Bhd's current stock price is RM0.11. Lion Industries Bhd's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was RM2.65. Lion Industries Bhd's Cyclically Adjusted PB Ratio of today is 0.04.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lion Industries Bhd was 0.25. The lowest was 0.04. And the median was 0.09.


Lion Industries Bhd  (XKLS:4235) 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.

Lion Industries Bhd's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.11/2.65
=0.04

* 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 Lion Industries Bhd was 0.25. The lowest was 0.04. And the median was 0.09.


Be Aware

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


Lion Industries Bhd Cyclically Adjusted Book per Share Related Terms


Lion Industries Bhd Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lion Industries Bhd'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.

Lion Industries Bhd Cyclically Adjusted Book per Share Chart

Lion Industries Bhd Annual Data
Trend Jun14 Jun15 Jun16 Jun17 Jun18 Jun19 Jun20 Dec22 Dec23 Dec24
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 3.64 3.53 3.27 2.96

Lion Industries Bhd Quarterly Data
Dec20 Mar21 Sep21 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 2.91 2.84 2.77 2.68 2.65

XKLS:4235 vs NUE, STLD, RS: Cyclically Adjusted Book per Share Comparison

For the Steel subindustry, Lion Industries Bhd'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.


Lion Industries Bhd Cyclically Adjusted PB Ratio vs Steel Industry

For the Steel industry and Basic Materials sector, Lion Industries Bhd's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


XKLS:4235
13GF Score
Lion Industries Corp Bhd XKLS:4235
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lion Industries Bhd 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, Lion Industries Bhd'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)
=1.148/330.2130*330.2130
=1.148

Current CPI (Mar. 2026) = 330.2130.

Lion Industries Bhd Quarterly Data

Book Value per Share CPI Adj_Book
201512 3.442 236.525 4.805
201603 3.269 238.132 4.533
201606 2.300 241.018 3.151
201609 2.299 241.428 3.144
201612 2.431 241.432 3.325
201703 2.505 243.801 3.393
201706 2.566 244.955 3.459
201709 2.552 246.819 3.414
201712 2.608 246.524 3.493
201803 2.690 249.554 3.559
201806 2.762 251.989 3.619
201809 2.715 252.439 3.551
201812 2.694 251.233 3.541
201903 2.596 254.202 3.372
201906 2.459 256.143 3.170
201909 2.270 256.759 2.919
201912 2.123 256.974 2.728
202003 2.063 258.115 2.639
202006 1.838 257.797 2.354
202009 1.785 260.280 2.265
202012 1.989 260.474 2.522
202103 2.003 264.877 2.497
202109 1.959 274.310 2.358
202203 2.635 287.504 3.026
202206 2.567 296.311 2.861
202209 2.311 296.808 2.571
202212 2.199 296.797 2.447
202303 2.202 301.836 2.409
202306 2.101 305.109 2.274
202309 2.006 307.789 2.152
202312 1.617 306.746 1.741
202403 1.568 312.332 1.658
202406 1.512 314.175 1.589
202409 1.358 315.301 1.422
202412 1.454 315.605 1.521
202503 1.392 319.799 1.437
202506 1.308 322.561 1.339
202509 1.254 324.800 1.275
202512 1.184 324.054 1.207
202603 1.148 330.213 1.148

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 RM2.65 mean?
Lion Industries Bhd (XKLS:4235) has a Cyclically Adjusted Book per Share of RM2.65 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 Lion Industries Bhd and its competitors.
Is Lion Industries Bhd's Cyclically Adjusted Book per Share too high?
Lion Industries Bhd's current Cyclically Adjusted Book per Share is RM2.65. Overall, Lion Industries Bhd has a GF Score™ of 13/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Industries Bhd's Cyclically Adjusted Book per Share compare to NUE and STLD?
Lion Industries Bhd's Cyclically Adjusted Book per Share of RM2.65 can be compared against companies in the Steel 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 Steel company?
A good Cyclically Adjusted Book per Share depends on the Steel 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 Lion Industries Bhd and its competitors. Lion Industries Bhd's current Cyclically Adjusted Book per Share is RM2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Industries Bhd stock overvalued right now?
Based on GuruFocus' analysis, Lion Industries Bhd (XKLS:4235) is currently considered Modestly Undervalued. The stock's GF Value™ is RM0.14, compared to a current price of RM0.11 — trading 21.4% below its estimated fair value. The current Cyclically Adjusted Book per Share is RM2.65. Lion Industries Bhd's overall GF Score™ is 13/100 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 Lion Industries Bhd (XKLS:4235), the current Cyclically Adjusted Book per Share is RM2.65 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 Lion Industries Bhd (XKLS:4235) Overvalued in 2026?

Based on GuruFocus' analysis, Lion Industries Bhd stock appears to be undervalued. The current stock price of RM0.11 is trading 21.4% below its estimated GF Value™ of RM0.14. GuruFocus considers Lion Industries Bhd to be Modestly Undervalued.

Key valuation signals for XKLS:4235:

  • Cyclically Adjusted Book per Share: RM2.65
  • GF Value™: RM0.14 vs. price of RM0.11 (21.4% below fair value)
  • GF Score™: 13/100 with 6 warning signs

No single metric tells the full story. See the XKLS:4235 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lion Industries Bhd Business Description

Address No. 1 Jalan Nagasari, Level 14, Lion Office Tower, Wilayah Persekutuan, Kuala Lumpur, SGR, MYS, 50200
Lion Industries Corp Bhd is involved in the manufacturing of long steel products in Klang and Banting, Selangor. It produces billets for rolling into steel bars and wire rods, while its plant in Banting produces special grade billets for rolling into specialty bars and wire rods for automotive parts, mattresses and mechanical springs, turning parts, wire rods, wire ropes, and other stringent applications. The steel bars and wire rods produced by the company are used in the construction, fabrication and manufacturing industries. In the property development sector, the company is involved in property management and residential development. Its segments include Steel, Building materials, and Others. It derives revenue from Steel segment.
13GF Score

Get the complete analysis for XKLS:4235

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

RM0.11
Price
RM0.14
GF Value