Gurkhas Finance (XNEP:GUFL) Cyclically Adjusted Book per Share: NPR195.52 (As of Apr. 2026)

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XNEP:GUFL Gurkhas Finance Ltd XNEP:GUFL
42 GF Score
Price NPR572.00
! 2 Warning Signs
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What is Gurkhas Finance Cyclically Adjusted Book per Share?

Gurkhas Finance XNEP:GUFL -0.52% 42 Cyclically Adjusted Book per Share is NPR195.52 as of Apr. 2026. GuruFocus rates XNEP:GUFL with a GF Score™ of 42/100. 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.

Gurkhas Finance's adjusted book value per share for the three months ended in Apr. 2026 was NPR157.984. 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 NPR195.52 for the trailing ten years ended in Apr. 2026.

During the past 12 months, Gurkhas Finance's average Cyclically Adjusted Book Growth Rate was 0.10% 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.

As of today (2026-08-01), Gurkhas Finance's current stock price is NPR572.00. Gurkhas Finance's Cyclically Adjusted Book per Share for the quarter that ended in Apr. 2026 was NPR195.52. Gurkhas Finance's Cyclically Adjusted PB Ratio of today is 2.93.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Gurkhas Finance was 4.87. The lowest was 0.73. And the median was 2.85.


Gurkhas Finance  (XNEP:GUFL) 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.

Gurkhas Finance's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=572.00/195.52
=2.93

* 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 Gurkhas Finance was 4.87. The lowest was 0.73. And the median was 2.85.


Be Aware

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


Gurkhas Finance Cyclically Adjusted Book per Share Related Terms


Gurkhas Finance Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Gurkhas Finance'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.

Gurkhas Finance Cyclically Adjusted Book per Share Chart

Gurkhas Finance Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 190.06 193.28 195.87

Gurkhas Finance Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 195.40 195.87 195.59 194.84 195.52

Gurkhas Finance Cyclically Adjusted Book per Share Competitor Comparison

For the Banks - Regional subindustry, Gurkhas Finance'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.


Gurkhas Finance Cyclically Adjusted PB Ratio vs Banks Industry

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

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


XNEP:GUFL
42GF Score
Gurkhas Finance Ltd XNEP:GUFL
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Gurkhas Finance 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, Gurkhas Finance's adjusted Book Value per Share data for the three months ended in Apr. 2026 was:

Adj_Book= Book Value per Share /CPI of Apr. 2026 (Change)*Current CPI (Apr. 2026)
=157.984/333.0200*333.0200
=157.984

Current CPI (Apr. 2026) = 333.0200.

Gurkhas Finance Quarterly Data

Book Value per Share CPI Adj_Book
201604 0.000 239.261 0.000
201607 136.705 240.628 189.195
201610 147.690 241.729 203.466
201704 151.729 244.524 206.641
201707 220.482 244.786 299.956
201710 204.556 246.663 276.171
201801 0.000 247.867 0.000
201804 137.571 250.546 182.856
201807 155.612 252.006 205.638
201810 134.478 252.885 177.092
201901 140.257 251.712 185.563
201904 140.556 255.548 183.167
201907 150.903 256.571 195.867
201910 160.910 257.346 208.226
202001 167.355 257.971 216.042
202004 168.811 256.389 219.266
202007 156.274 259.101 200.857
202010 177.347 260.388 226.816
202101 187.602 261.582 238.836
202104 195.582 267.054 243.893
202107 190.832 273.003 232.785
202110 164.770 276.589 198.387
202201 164.176 281.148 194.467
202204 186.020 289.109 214.273
202207 145.689 296.276 163.757
202210 186.000 298.012 207.850
202301 189.892 299.170 211.378
202304 190.827 303.363 209.482
202307 150.832 305.691 164.316
202310 167.718 307.671 181.536
202401 161.146 308.417 174.001
202404 152.272 313.548 161.728
202407 156.133 314.540 165.306
202410 165.487 315.664 174.586
202501 156.848 317.671 164.426
202504 148.752 320.795 154.421
202507 145.153 323.048 149.634
202510 134.267 0.000
202601 148.752 325.252 152.305
202604 157.984 333.020 157.984

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 NPR195.52 mean?
Gurkhas Finance (XNEP:GUFL) has a Cyclically Adjusted Book per Share of NPR195.52 as of Apr. 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 Gurkhas Finance and its competitors.
Is Gurkhas Finance's Cyclically Adjusted Book per Share too high?
Gurkhas Finance's current Cyclically Adjusted Book per Share is NPR195.52. Overall, Gurkhas Finance has a GF Score™ of 42/100, reflecting its overall financial health beyond just this single metric.
How does Gurkhas Finance's Cyclically Adjusted Book per Share compare to competitors?
Gurkhas Finance's Cyclically Adjusted Book per Share of NPR195.52 can be compared against companies in the Banks 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 Banks company?
A good Cyclically Adjusted Book per Share depends on the Banks 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 Gurkhas Finance and its competitors. Gurkhas Finance's current Cyclically Adjusted Book per Share is NPR195.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gurkhas Finance stock overvalued right now?
Gurkhas Finance (XNEP:GUFL) has a current Cyclically Adjusted Book per Share of NPR195.52. The current Cyclically Adjusted Book per Share is NPR195.52. Gurkhas Finance's overall GF Score™ is 42/100 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 Gurkhas Finance (XNEP:GUFL), the current Cyclically Adjusted Book per Share is NPR195.52 as of Apr. 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.

Gurkhas Finance Business Description

Address Charkhal Road, Dillibazzar, Kathmandu, NPL
Gurkhas Finance Ltd is a Nepal based company engaged in the provision of banking services. The revenue is bifurcated into three sectors Customer banking, Treasury, and Others. Customer banking includes loans and deposit, service charges related to loans and deposit and related charges, and income. The Treasury segment generates revenue by making an investment in government securities, corporate bonds, mutual fund units, shares, etc. The company provides E-banking, Debit card, remittance, and mobile banking. It operates in different geographical segments based on its province: Province 1, Province 2, Bagmati, Gandaki, Lumbini, Karnali, and Far West.
42GF Score

Get the complete analysis for XNEP:GUFL

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

NPR572.00
Price