Lotus Circular BHD (XKLS:7234) Cyclically Adjusted Book per Share: RM1.14 (As of Mar. 2026)


XKLS:7234 Lotus Circular BHD XKLS:7234
42 GF Score
Price RM0.28
GF Value RM0.42
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Lotus Circular BHD Cyclically Adjusted Book per Share?

Lotus Circular BHD XKLS:7234 -1.75% 42 Cyclically Adjusted Book per Share is RM1.14 as of Mar. 2026. GuruFocus rates XKLS:7234 with a GF Score™ of 42/100 and a GF Value™ of RM0.42 (Significantly Undervalued). 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.

Lotus Circular BHD's adjusted book value per share for the three months ended in Mar. 2026 was RM0.647. 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 RM1.14 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Lotus Circular BHD's average Cyclically Adjusted Book Growth Rate was -5.80% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -2.90% 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 Lotus Circular BHD was 1.10% per year. The lowest was -2.90% per year. And the median was -0.90% per year.

As of today (2026-07-08), Lotus Circular BHD's current stock price is RM0.28. Lotus Circular BHD's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was RM1.14. Lotus Circular BHD's Cyclically Adjusted PB Ratio of today is 0.25.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lotus Circular BHD was 0.52. The lowest was 0.22. And the median was 0.37.


Lotus Circular BHD  (XKLS:7234) 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.

Lotus Circular BHD's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.28/1.14
=0.25

* 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 Lotus Circular BHD was 0.52. The lowest was 0.22. And the median was 0.37.


Be Aware

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


Lotus Circular BHD Cyclically Adjusted Book per Share Related Terms


Lotus Circular BHD Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lotus Circular 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.

Lotus Circular BHD Cyclically Adjusted Book per Share Chart

Lotus Circular BHD Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.22 1.31 1.29 1.26 1.20

Lotus Circular BHD 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 1.21 1.20 1.19 1.15 1.14

XKLS:7234 vs TJX, ROST, BURL: Cyclically Adjusted Book per Share Comparison

For the Apparel Retail subindustry, Lotus Circular 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.


Lotus Circular BHD Cyclically Adjusted PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Lotus Circular BHD's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


XKLS:7234
42GF Score
Lotus Circular BHD XKLS:7234
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lotus Circular 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, Lotus Circular 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)
=0.647/330.2130*330.2130
=0.647

Current CPI (Mar. 2026) = 330.2130.

Lotus Circular BHD Quarterly Data

Book Value per Share CPI Adj_Book
201512 1.312 236.525 1.832
201603 1.333 238.132 1.848
201606 1.348 241.018 1.847
201609 1.327 241.428 1.815
201612 1.346 241.432 1.841
201703 1.291 243.801 1.749
201706 1.324 244.955 1.785
201709 1.253 246.819 1.676
201712 1.070 246.524 1.433
201803 1.032 249.554 1.366
201806 1.071 251.989 1.403
201809 1.027 252.439 1.343
201812 1.055 251.233 1.387
201909 1.073 256.759 1.380
201912 1.041 256.974 1.338
202003 1.048 258.115 1.341
202006 0.759 257.797 0.972
202009 0.708 260.280 0.898
202012 0.714 260.474 0.905
202103 0.711 264.877 0.886
202106 0.767 271.696 0.932
202109 0.731 274.310 0.880
202112 0.806 278.802 0.955
202203 0.854 287.504 0.981
202206 0.801 296.311 0.893
202209 0.772 296.808 0.859
202212 0.727 296.797 0.809
202303 0.752 301.836 0.823
202306 0.740 305.109 0.801
202309 0.744 307.789 0.798
202312 0.764 306.746 0.822
202403 0.804 312.332 0.850
202406 0.812 314.175 0.853
202409 0.812 315.301 0.850
202412 0.820 315.605 0.858
202503 0.844 319.799 0.871
202506 0.845 322.561 0.865
202509 0.838 324.800 0.852
202512 0.405 324.054 0.413
202603 0.647 330.213 0.647

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 RM1.14 mean?
Lotus Circular BHD (XKLS:7234) has a Cyclically Adjusted Book per Share of RM1.14 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 Lotus Circular BHD and its competitors.
Is Lotus Circular BHD's Cyclically Adjusted Book per Share too high?
Lotus Circular BHD's current Cyclically Adjusted Book per Share is RM1.14. Overall, Lotus Circular BHD has a GF Score™ of 42/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lotus Circular BHD's Cyclically Adjusted Book per Share compare to TJX and ROST?
Lotus Circular BHD's Cyclically Adjusted Book per Share of RM1.14 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted Book per Share depends on the Retail - Cyclical 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 Lotus Circular BHD and its competitors. Lotus Circular BHD's current Cyclically Adjusted Book per Share is RM1.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Circular BHD stock overvalued right now?
Based on GuruFocus' analysis, Lotus Circular BHD (XKLS:7234) is currently considered Significantly Undervalued. The stock's GF Value™ is RM0.42, compared to a current price of RM0.28 — trading 33.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is RM1.14. Lotus Circular BHD's overall GF Score™ is 42/100 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 Lotus Circular BHD (XKLS:7234), the current Cyclically Adjusted Book per Share is RM1.14 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 Lotus Circular BHD (XKLS:7234) Overvalued in 2026?

Based on GuruFocus' analysis, Lotus Circular BHD stock appears to be undervalued. The current stock price of RM0.28 is trading 33.3% below its estimated GF Value™ of RM0.42. GuruFocus considers Lotus Circular BHD to be Significantly Undervalued.

Key valuation signals for XKLS:7234:

  • Cyclically Adjusted Book per Share: RM1.14
  • GF Value™: RM0.42 vs. price of RM0.28 (33.3% below fair value)
  • GF Score™: 42/100 with 5 warning signs

No single metric tells the full story. See the XKLS:7234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotus Circular BHD Business Description

Address Lot 1910, Jalan KPB 7, Kawasan Perindustrian Kg. Baru Balakong, Seri Kembangan, SGR, MYS, 43300
Lotus Circular BHD is an investment holding company. The company segment includes Retailing, Investment Holding, and Waste Recycling. It generates maximum revenue from the Retailing segment. The retailing segment is involved in the trading and retailing of leather products, apparel, and accessories. The investment holding segment is involved in investment holding, and the Waste recycling segment is involved in the waste recycling business. The Group operates predominantly in Malaysia.
42GF Score

Get the complete analysis for XKLS:7234

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

RM0.28
Price
RM0.42
GF Value