Life Insurance Nepal (XNEP:LICN) Cyclically Adjusted Book per Share: NPR1,205.99 (As of Apr. 2026)

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Director of Data and Quant Analytics at GuruFocus
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XNEP:LICN Life Insurance Corp Nepal Ltd XNEP:LICN
82 GF Score
Price NPR787.90
GF Value NPR891.53
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Life Insurance Nepal Cyclically Adjusted Book per Share?

Life Insurance Nepal XNEP:LICN -0.01% 82 Cyclically Adjusted Book per Share is NPR1,205.99 as of Apr. 2026. GuruFocus rates XNEP:LICN with a GF Score™ of 82/100 and a GF Value™ of NPR891.53 (Modestly Undervalued). The stock has 4 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.

Life Insurance Nepal's adjusted book value per share for the three months ended in Apr. 2026 was NPR235.332. 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 NPR1,205.99 for the trailing ten years ended in Apr. 2026.

During the past 12 months, Life Insurance Nepal's average Cyclically Adjusted Book Growth Rate was -1.90% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 3.00% 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 Life Insurance Nepal was 3.00% per year. The lowest was 3.00% per year. And the median was 3.00% per year.

As of today (2026-08-01), Life Insurance Nepal's current stock price is NPR787.90. Life Insurance Nepal's Cyclically Adjusted Book per Share for the quarter that ended in Apr. 2026 was NPR1,205.99. Life Insurance Nepal's Cyclically Adjusted PB Ratio of today is 0.65.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Life Insurance Nepal was 1.59. The lowest was 0.54. And the median was 0.68.


Life Insurance Nepal  (XNEP:LICN) 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.

Life Insurance Nepal's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=787.90/1205.99
=0.65

* 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 Life Insurance Nepal was 1.59. The lowest was 0.54. And the median was 0.68.


Be Aware

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


Life Insurance Nepal Cyclically Adjusted Book per Share Related Terms


Life Insurance Nepal Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Life Insurance Nepal'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.

Life Insurance Nepal Cyclically Adjusted Book per Share Chart

Life Insurance Nepal 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 1,109.75 1,323.68 1,249.78 1,212.59

Life Insurance Nepal 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 1,229.53 1,212.59 1,191.09 1,200.32 1,205.99

XNEP:LICN vs AFL, MET, PRU: Cyclically Adjusted Book per Share Comparison

For the Insurance - Life subindustry, Life Insurance Nepal'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.


Life Insurance Nepal Cyclically Adjusted PB Ratio vs Insurance Industry

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

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


XNEP:LICN
82GF Score
Life Insurance Corp Nepal Ltd XNEP:LICN
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Life Insurance Nepal 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, Life Insurance Nepal'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)
=235.332/333.0200*333.0200
=235.332

Current CPI (Apr. 2026) = 333.0200.

Life Insurance Nepal Quarterly Data

Book Value per Share CPI Adj_Book
201607 900.834 240.628 1,246.720
201610 952.495 241.729 1,312.213
201701 1,001.992 242.839 1,374.093
201704 1,067.704 244.524 1,454.118
201707 1,132.111 244.786 1,540.185
201710 1,210.557 246.663 1,634.374
201801 1,029.186 247.867 1,382.756
201804 1,090.894 250.546 1,449.991
201807 1,151.308 252.006 1,521.426
201810 1,236.538 252.885 1,628.376
201901 1,165.165 251.712 1,541.537
201904 1,234.020 255.548 1,608.126
201907 1,301.426 256.571 1,689.204
201910 1,389.381 257.346 1,797.936
202001 1,466.224 257.971 1,892.778
202004 1,526.157 256.389 1,982.303
202007 83.310 259.101 107.078
202010 1,690.018 260.388 2,161.428
202101 1,605.934 261.582 2,044.514
202104 1,684.127 267.054 2,100.129
202107 92.186 273.003 112.452
202110 1,807.750 276.589 2,176.576
202201 2,074.651 281.148 2,457.426
202204 2,152.012 289.109 2,478.868
202207 109.641 296.276 123.239
202210 2,112.115 298.012 2,360.229
202301 2,191.881 299.170 2,439.884
202304 2,260.997 303.363 2,482.034
202307 124.824 305.691 135.983
202310 122.357 307.671 132.438
202401 124.337 308.417 134.256
202404 112.844 313.548 119.852
202407 143.405 314.540 151.830
202410 149.707 315.664 157.938
202501 134.360 317.671 140.852
202504 180.883 320.795 187.776
202507 192.317 323.048 198.254
202510 183.317 0.000
202601 348.997 325.252 357.332
202604 235.332 333.020 235.332

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 NPR1,205.99 mean?
Life Insurance Nepal (XNEP:LICN) has a Cyclically Adjusted Book per Share of NPR1,205.99 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 Life Insurance Nepal and its competitors.
Is Life Insurance Nepal's Cyclically Adjusted Book per Share too high?
Life Insurance Nepal's current Cyclically Adjusted Book per Share is NPR1,205.99. Overall, Life Insurance Nepal has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Life Insurance Nepal's Cyclically Adjusted Book per Share compare to AFL and MET?
Life Insurance Nepal's Cyclically Adjusted Book per Share of NPR1,205.99 can be compared against companies in the Insurance 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 an Insurance company?
A good Cyclically Adjusted Book per Share depends on the Insurance 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 Life Insurance Nepal and its competitors. Life Insurance Nepal's current Cyclically Adjusted Book per Share is NPR1,205.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Insurance Nepal stock overvalued right now?
Based on GuruFocus' analysis, Life Insurance Nepal (XNEP:LICN) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR891.53, compared to a current price of NPR787.90 — trading 11.6% below its estimated fair value. The current Cyclically Adjusted Book per Share is NPR1,205.99. Life Insurance Nepal's overall GF Score™ is 82/100 with 4 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 Life Insurance Nepal (XNEP:LICN), the current Cyclically Adjusted Book per Share is NPR1,205.99 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.

Is Life Insurance Nepal (XNEP:LICN) Overvalued in 2026?

Based on GuruFocus' analysis, Life Insurance Nepal stock appears to be undervalued. The current stock price of NPR787.90 is trading 11.6% below its estimated GF Value™ of NPR891.53. GuruFocus considers Life Insurance Nepal to be Modestly Undervalued.

Key valuation signals for XNEP:LICN:

  • Cyclically Adjusted Book per Share: NPR1,205.99
  • GF Value™: NPR891.53 vs. price of NPR787.90 (11.6% below fair value)
  • GF Score™: 82/100 with 4 warning signs

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


Life Insurance Nepal Business Description

Address Star Mall, PO Box No 21905, 4th Floor, Putalisadak, Kathmandu, NPL
Life Insurance Corp Nepal Ltd is engaged in the life insurance business in Nepal, providing participating and non-participating life insurance products through its provincial offices, branches, sub-branches, and network of agents. Its product portfolio includes endowment plans, child plans, and money-back plans, and it provides services such as reviving lapsed policies, policy loans, nominations, and bonuses to policyholders. Revenue is mainly generated from premiums and investments, including regular and single-premium collections, returns from investments in equities, bonds, and other financial instruments, service-related fees, and commission on reinsurance ceded.
82GF Score

Get the complete analysis for XNEP:LICN

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

NPR787.90
Price
NPR891.53
GF Value