SR Accord (XTAE:SRAC) Cyclically Adjusted Book per Share: ₪22.04 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XTAE:SRAC SR Accord Ltd XTAE:SRAC
90 GF Score
Price ₪58.19
GF Value ₪47.36
Valuation Modestly Overvalued
! 9 Warning Signs
View Full Analysis

What is SR Accord Cyclically Adjusted Book per Share?

SR Accord XTAE:SRAC +2.05% 90 Cyclically Adjusted Book per Share is ₪22.04 as of Mar. 2026. GuruFocus rates XTAE:SRAC with a GF Score™ of 90/100 and a GF Value™ of ₪47.36 (Modestly Overvalued). The stock has 9 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.

SR Accord's adjusted book value per share for the three months ended in Mar. 2026 was ₪36.517. 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 ₪22.04 for the trailing ten years ended in Mar. 2026.

During the past 12 months, SR Accord's average Cyclically Adjusted Book Growth Rate was 12.70% 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 (2026-08-01), SR Accord's current stock price is ₪58.19. SR Accord's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ₪22.04. SR Accord's Cyclically Adjusted PB Ratio of today is 2.64.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of SR Accord was 2.86. The lowest was 1.45. And the median was 2.47.


SR Accord  (XTAE:SRAC) 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.

SR Accord's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=58.19/22.04
=2.64

* 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 SR Accord was 2.86. The lowest was 1.45. And the median was 2.47.


Be Aware

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


SR Accord Cyclically Adjusted Book per Share Related Terms


SR Accord Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for SR Accord'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.

SR Accord Cyclically Adjusted Book per Share Chart

SR Accord Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 18.97 21.08

SR Accord 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 19.56 20.06 20.56 21.08 22.04

XTAE:SRAC vs V, MA, AXP: Cyclically Adjusted Book per Share Comparison

For the Credit Services subindustry, SR Accord'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.


SR Accord Cyclically Adjusted PB Ratio vs Credit Services Industry

For the Credit Services industry and Financial Services sector, SR Accord's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


XTAE:SRAC
90GF Score
SR Accord Ltd XTAE:SRAC
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SR Accord 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, SR Accord'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)
=36.517/330.2130*330.2130
=36.517

Current CPI (Mar. 2026) = 330.2130.

SR Accord Quarterly Data

Book Value per Share CPI Adj_Book
201606 10.598 241.018 14.520
201609 6.743 241.428 9.223
201612 7.400 241.432 10.121
201703 7.624 243.801 10.326
201706 8.178 244.955 11.024
201709 8.408 246.819 11.249
201712 8.899 246.524 11.920
201803 9.049 249.554 11.974
201806 9.354 251.989 12.258
201809 9.828 252.439 12.856
201812 9.742 251.233 12.805
201903 8.989 254.202 11.677
201906 9.433 256.143 12.161
201909 10.134 256.759 13.033
201912 10.788 256.974 13.863
202003 15.895 258.115 20.335
202006 15.226 257.797 19.503
202009 17.612 260.280 22.344
202012 18.039 260.474 22.869
202103 18.680 264.877 23.288
202106 19.314 271.696 23.474
202109 19.884 274.310 23.936
202112 20.621 278.802 24.424
202203 21.842 287.504 25.087
202206 22.814 296.311 25.424
202209 24.035 296.808 26.740
202212 24.509 296.797 27.268
202303 25.523 301.836 27.923
202306 25.894 305.109 28.025
202309 27.043 307.789 29.013
202312 28.082 306.746 30.230
202403 29.324 312.332 31.003
202406 30.072 314.175 31.607
202409 30.869 315.301 32.329
202412 31.862 315.605 33.337
202503 31.928 319.799 32.968
202506 32.947 322.561 33.729
202509 34.315 324.800 34.887
202512 35.769 324.054 36.449
202603 36.517 330.213 36.517

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 ₪22.04 mean?
SR Accord (XTAE:SRAC) has a Cyclically Adjusted Book per Share of ₪22.04 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 SR Accord and its competitors.
Is SR Accord's Cyclically Adjusted Book per Share too high?
SR Accord's current Cyclically Adjusted Book per Share is ₪22.04. Overall, SR Accord has a GF Score™ of 90/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SR Accord's Cyclically Adjusted Book per Share compare to V and MA?
SR Accord's Cyclically Adjusted Book per Share of ₪22.04 can be compared against companies in the Credit Services 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 Credit Services company?
A good Cyclically Adjusted Book per Share depends on the Credit Services 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 SR Accord and its competitors. SR Accord's current Cyclically Adjusted Book per Share is ₪22.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SR Accord stock overvalued right now?
Based on GuruFocus' analysis, SR Accord (XTAE:SRAC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₪47.36, compared to a current price of ₪58.19 — trading 22.9% above its estimated fair value. The current Cyclically Adjusted Book per Share is ₪22.04. SR Accord's overall GF Score™ is 90/100 with 9 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 SR Accord (XTAE:SRAC), the current Cyclically Adjusted Book per Share is ₪22.04 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 SR Accord (XTAE:SRAC) Overvalued in 2026?

Based on GuruFocus' analysis, SR Accord stock appears to be overvalued. The current stock price of ₪58.19 is trading 22.9% above its estimated GF Value™ of ₪47.36. GuruFocus considers SR Accord to be Modestly Overvalued.

Key valuation signals for XTAE:SRAC:

  • Cyclically Adjusted Book per Share: ₪22.04
  • GF Value™: ₪47.36 vs. price of ₪58.19 (22.9% above fair value)
  • GF Score™: 90/100 with 9 warning signs

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


SR Accord Business Description

Address Klausner 10, Beit Zim, Ramla, ISR, 64739
SR Accord Ltd is operating in the field of non-bank financing and credit. The company works to assist the development of companies and businesses by providing credit and non-bank financing sources, both by way of direct financing to the company in loans and by way of financing against discounting checks and bills and their repayment against the provision of adequate collateral.
90GF Score

Get the complete analysis for XTAE:SRAC

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

₪58.19
Price
₪47.36
GF Value