Nirdhan Utthan Laghubitta Bittiyanstha (XNEP:NUBL) Cyclically Adjusted Book per Share: NPR155.87 (As of Apr. 2026)

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XNEP:NUBL Nirdhan Utthan Laghubitta Bittiya Sanstha Ltd XNEP:NUBL
79 GF Score
Price NPR574.00
GF Value NPR616.61
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Nirdhan Utthan Laghubitta Bittiyanstha Cyclically Adjusted Book per Share?

Nirdhan Utthan Laghubitta Bittiyanstha XNEP:NUBL 79 Cyclically Adjusted Book per Share is NPR155.87 as of Apr. 2026. GuruFocus rates XNEP:NUBL with a GF Score™ of 79/100 and a GF Value™ of NPR616.61 (Fairly Valued). 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.

Nirdhan Utthan Laghubitta Bittiyanstha's adjusted book value per share for the three months ended in Apr. 2026 was NPR214.424. 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 NPR155.87 for the trailing ten years ended in Apr. 2026.

During the past 12 months, Nirdhan Utthan Laghubitta Bittiyanstha's average Cyclically Adjusted Book Growth Rate was 14.70% 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.

As of today (2026-08-29), Nirdhan Utthan Laghubitta Bittiyanstha's current stock price is NPR574.00. Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted Book per Share for the quarter that ended in Apr. 2026 was NPR155.87. Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted PB Ratio of today is 3.68.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Nirdhan Utthan Laghubitta Bittiyanstha was 6.89. The lowest was 3.77. And the median was 5.03.


Nirdhan Utthan Laghubitta Bittiyanstha  (XNEP:NUBL) 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.

Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=574.00/155.87
=3.68

* 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 Nirdhan Utthan Laghubitta Bittiyanstha was 6.89. The lowest was 3.77. And the median was 5.03.


Be Aware

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


Nirdhan Utthan Laghubitta Bittiyanstha Cyclically Adjusted Book per Share Related Terms


Nirdhan Utthan Laghubitta Bittiyanstha Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Nirdhan Utthan Laghubitta Bittiyanstha'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.

Nirdhan Utthan Laghubitta Bittiyanstha Cyclically Adjusted Book per Share Chart

Nirdhan Utthan Laghubitta Bittiyanstha 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 0.00 123.37 141.40

Nirdhan Utthan Laghubitta Bittiyanstha 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 135.90 141.40 143.89 148.27 155.87

Nirdhan Utthan Laghubitta Bittiyanstha Cyclically Adjusted Book per Share Competitor Comparison

For the Banks - Regional subindustry, Nirdhan Utthan Laghubitta Bittiyanstha'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.


Nirdhan Utthan Laghubitta Bittiyanstha Cyclically Adjusted PB Ratio vs Banks Industry

For the Banks industry and Financial Services sector, Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted PB Ratio falls into.


XNEP:NUBL
79GF Score
Nirdhan Utthan Laghubitta Bittiya Sanstha Ltd XNEP:NUBL
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nirdhan Utthan Laghubitta Bittiyanstha 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, Nirdhan Utthan Laghubitta Bittiyanstha'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)
=214.424/333.0200*333.0200
=214.424

Current CPI (Apr. 2026) = 333.0200.

Nirdhan Utthan Laghubitta Bittiyanstha Quarterly Data

Book Value per Share CPI Adj_Book
201607 40.036 240.628 55.408
201610 45.761 241.729 63.043
201701 51.015 242.839 69.960
201704 56.246 244.524 76.602
201707 53.892 244.786 73.318
201710 77.473 246.663 104.596
201801 70.071 247.867 94.143
201804 75.923 250.546 100.915
201807 62.848 252.006 83.052
201810 100.186 252.885 131.933
201901 85.654 251.712 113.322
201904 94.347 255.548 122.949
201907 89.584 256.571 116.277
201910 127.606 257.346 165.129
202001 97.123 257.971 125.378
202004 100.571 256.389 130.630
202007 95.148 259.101 122.293
202010 121.782 260.388 155.752
202101 160.036 261.582 203.742
202104 157.453 267.054 196.346
202107 140.439 273.003 171.313
202110 193.444 276.589 232.911
202201 157.020 281.148 185.990
202204 168.103 289.109 193.635
202207 168.725 296.276 189.650
202210 173.768 298.012 194.181
202301 175.134 299.170 194.950
202304 165.487 303.363 181.665
202307 171.064 305.691 186.357
202310 158.730 307.671 171.808
202401 164.760 308.417 177.903
202404 177.237 313.548 188.244
202407 180.684 314.540 191.300
202410 188.229 315.664 198.578
202501 185.577 317.671 194.544
202504 198.124 320.795 205.674
202507 215.501 323.048 222.153
202510 210.972 0.000
202601 213.173 325.252 218.264
202604 214.424 333.020 214.424

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 NPR155.87 mean?
Nirdhan Utthan Laghubitta Bittiyanstha (XNEP:NUBL) has a Cyclically Adjusted Book per Share of NPR155.87 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 Nirdhan Utthan Laghubitta Bittiyanstha and its competitors.
Is Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted Book per Share too high?
Nirdhan Utthan Laghubitta Bittiyanstha's current Cyclically Adjusted Book per Share is NPR155.87. Overall, Nirdhan Utthan Laghubitta Bittiyanstha has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted Book per Share compare to competitors?
Nirdhan Utthan Laghubitta Bittiyanstha's Cyclically Adjusted Book per Share of NPR155.87 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 Nirdhan Utthan Laghubitta Bittiyanstha and its competitors. Nirdhan Utthan Laghubitta Bittiyanstha's current Cyclically Adjusted Book per Share is NPR155.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nirdhan Utthan Laghubitta Bittiyanstha stock overvalued right now?
Based on GuruFocus' analysis, Nirdhan Utthan Laghubitta Bittiyanstha (XNEP:NUBL) is currently considered Fairly Valued. The stock's GF Value™ is NPR616.61, compared to a current price of NPR574.00 — trading 6.9% below its estimated fair value. The current Cyclically Adjusted Book per Share is NPR155.87. Nirdhan Utthan Laghubitta Bittiyanstha's overall GF Score™ is 79/100 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 Nirdhan Utthan Laghubitta Bittiyanstha (XNEP:NUBL), the current Cyclically Adjusted Book per Share is NPR155.87 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 Nirdhan Utthan Laghubitta Bittiyanstha (XNEP:NUBL) Overvalued in 2026?

Based on GuruFocus' analysis, Nirdhan Utthan Laghubitta Bittiyanstha stock appears to be undervalued. The current stock price of NPR574.00 is trading 6.9% below its estimated GF Value™ of NPR616.61. GuruFocus considers Nirdhan Utthan Laghubitta Bittiyanstha to be Fairly Valued.

Key valuation signals for XNEP:NUBL:

  • Cyclically Adjusted Book per Share: NPR155.87
  • GF Value™: NPR616.61 vs. price of NPR574.00 (6.9% below fair value)
  • GF Score™: 79/100 with 2 warning signs

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


Nirdhan Utthan Laghubitta Bittiyanstha Business Description

Address Nirdhan Bhawan Bhagwatibahal, Naxal -01, Kathmandu, NPL
Nirdhan Utthan Laghubitta Bittiya Sanstha Ltd provides microfinance services such as loans, deposits, micro-insurance, and remittance services to low-income families of Nepal. Its financial sources are deposits from the public, group savings deposits, borrowings from financial institutions, and shareholders' funds. The company offers General Loan, Agriculture Loan, Housing Loan, Energy Loan, Public Deposits, Client Savings, and others. It has three reportable segments: Revenue and Expenses, Segment Assets, Segment Liabilities, and Other Segments.
79GF Score

Get the complete analysis for XNEP:NUBL

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

NPR574.00
Price
NPR616.61
GF Value