Lukardi Spolka Akcyjna (WAR:LUK) Cyclically Adjusted FCF per Share: zł-0.02 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
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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.
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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.

WAR:LUK Lukardi Spolka Akcyjna WAR:LUK
49 GF Score
Price zł0.42
GF Value zł0.36
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Lukardi Spolka Akcyjna Cyclically Adjusted FCF per Share?

Lukardi Spolka Akcyjna WAR:LUK 49 Cyclically Adjusted FCF per Share is zł-0.02 as of Mar. 2026. GuruFocus rates WAR:LUK with a GF Score™ of 49/100 and a GF Value™ of zł0.36 (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 FCF per Share and the Cyclically Adjusted Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow per Share of a company over the past 10 years.

Lukardi Spolka Akcyjna's adjusted free cash flow per share for the three months ended in Mar. 2026 was zł-0.013. Add all the adjusted free cash flow per share for the past 10 years together and divide the count will get our Cyclically Adjusted FCF per Share, which is zł-0.02 for the trailing ten years ended in Mar. 2026.

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 FCF Growth Rate using Cyclically Adjusted FCF per Share data.

As of today (2026-08-07), Lukardi Spolka Akcyjna's current stock price is zł0.42. Lukardi Spolka Akcyjna's Cyclically Adjusted FCF per Share for the quarter that ended in Mar. 2026 was zł-0.02. Lukardi Spolka Akcyjna's Cyclically Adjusted Price-to-FCF of today is .


Lukardi Spolka Akcyjna  (WAR:LUK) Cyclically Adjusted FCF per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted FCF per Share may underestimate the company's free cash flow. Cyclically Adjusted Price-to-FCF can seem to be too high even the actual Price-to-Free-Cash-Flow is low.

For the Cyclically Adjusted Price-to-FCF, the free cash flow per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/FCF calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted Price-to-FCF is also called CAPFCF 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 Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted free cash flow per share of a company over the past 10 years.


Be Aware

Cyclically Adjusted Price-to-FCF works better for cyclical companies. It gives you a better idea on the company's real free cash flow value.


Lukardi Spolka Akcyjna Cyclically Adjusted FCF per Share Related Terms


Lukardi Spolka Akcyjna Cyclically Adjusted FCF per Share Historical Data

* Premium members only.

The historical data trend for Lukardi Spolka Akcyjna's Cyclically Adjusted FCF 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.

Lukardi Spolka Akcyjna Cyclically Adjusted FCF per Share Chart

Lukardi Spolka Akcyjna Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted FCF per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 -0.01

Lukardi Spolka Akcyjna Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted FCF 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 0.00 -0.01 -0.01 -0.01 -0.02

WAR:LUK vs IBM, ACN, FISV: Cyclically Adjusted FCF per Share Comparison

For the Information Technology Services subindustry, Lukardi Spolka Akcyjna's Cyclically Adjusted Price-to-FCF, along with its competitors' market caps and Cyclically Adjusted Price-to-FCF 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.


Lukardi Spolka Akcyjna Cyclically Adjusted Price-to-FCF vs Software Industry

For the Software industry and Technology sector, Lukardi Spolka Akcyjna's Cyclically Adjusted Price-to-FCF distribution charts can be found below:

* The bar in red indicates where Lukardi Spolka Akcyjna's Cyclically Adjusted Price-to-FCF falls into.


WAR:LUK
49GF Score
Lukardi Spolka Akcyjna WAR:LUK
Cyclically Adjusted FCF per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lukardi Spolka Akcyjna Cyclically Adjusted FCF 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 FCF per Share and the Cyclically Adjusted Price-to-FCF. The Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow per Share of a company over the past 10 years.

What is Cyclically Adjusted FCF per Share? How do we calculate Cyclically Adjusted FCF per Share?

Cyclically Adjusted FCF per Share is the average of the inflation adjusted Free Cash Flow 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 FCF per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the free cash flow per share from 2001 through 2010.

We adjusted the 2001 free cash flow per share data with the total inflation from 2001 through 2010 to the equivalent free cash flow in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's free cash flow is $1 a share in 2001, then the 2001's equivalent free cash flow in 2010 is $1.4 a share. If Wal-Mart's free cash flow is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 free cash flow in 2010 is $1.35. So on and so forth, you get the equivalent free cash flow per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted FCF 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, Lukardi Spolka Akcyjna's adjusted Free Cash Flow per Share data for the three months ended in Mar. 2026 was:

Adj_FreeCashFlowPerShare= Free Cash Flow per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=-0.013/163.0700*163.0700
=-0.013

Current CPI (Mar. 2026) = 163.0700.

Lukardi Spolka Akcyjna Quarterly Data

Free Cash Flow per Share CPI Adj_FreeCashFlowPerShare
201606 -0.042 99.552 -0.069
201609 1.223 99.064 2.013
201612 -1.206 100.366 -1.959
201703 -0.001 101.018 -0.002
201706 0.000 101.180 0.000
201709 -0.050 101.343 -0.080
201712 0.020 102.564 0.032
201803 -0.011 102.564 -0.017
201806 0.010 103.378 0.016
201809 -0.007 103.378 -0.011
201812 0.018 103.785 0.028
201903 -0.005 104.274 -0.008
201906 -0.005 105.983 -0.008
201909 0.001 105.983 0.002
201912 0.001 107.123 0.002
202003 0.000 109.076 0.000
202006 0.000 109.402 0.000
202009 -0.001 109.320 -0.001
202012 0.002 109.565 0.003
202103 -0.026 112.658 -0.038
202106 0.014 113.960 0.020
202109 -0.014 115.588 -0.020
202112 0.023 119.088 0.031
202203 0.000 125.031 0.000
202206 -0.001 131.705 -0.001
202209 -0.012 135.531 -0.014
202212 -0.045 139.113 -0.053
202303 0.006 145.950 0.007
202306 -0.009 147.009 -0.010
202309 -0.013 146.113 -0.015
202312 0.006 147.741 0.007
202403 0.001 149.044 0.001
202406 0.005 150.997 0.005
202409 0.002 153.439 0.002
202412 0.001 154.660 0.001
202503 -0.008 157.021 -0.008
202506 0.006 157.509 0.006
202509 0.002 158.000 0.002
202512 0.006 158.320 0.006
202603 -0.013 163.070 -0.013

Add all the adjusted free cash flow per share together and divide 10 will get our Cyclically Adjusted FCF per Share.

What does a Cyclically Adjusted FCF per Share of zł-0.02 mean?
Lukardi Spolka Akcyjna (WAR:LUK) has a Cyclically Adjusted FCF per Share of zł-0.02 as of Mar. 2026. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Lukardi Spolka Akcyjna and its competitors.
Is Lukardi Spolka Akcyjna's Cyclically Adjusted FCF per Share too high?
Lukardi Spolka Akcyjna's current Cyclically Adjusted FCF per Share is zł-0.02. Overall, Lukardi Spolka Akcyjna has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lukardi Spolka Akcyjna's Cyclically Adjusted FCF per Share compare to IBM and ACN?
Lukardi Spolka Akcyjna's Cyclically Adjusted FCF per Share of zł-0.02 can be compared against companies in the Software 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 FCF per Share for a Software company?
A good Cyclically Adjusted FCF per Share depends on the Software industry context. However, Cyclically Adjusted FCF 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 FCF per Share mean?
A high Cyclically Adjusted FCF per Share can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted FCF per Share represents the company's inflation-adjusted FCF per share over a 10-year period. View historical data on Lukardi Spolka Akcyjna and its competitors. Lukardi Spolka Akcyjna's current Cyclically Adjusted FCF per Share is zł-0.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lukardi Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, Lukardi Spolka Akcyjna (WAR:LUK) is currently considered Modestly Overvalued. The stock's GF Value™ is zł0.36, compared to a current price of zł0.42 — trading 16.7% above its estimated fair value. The current Cyclically Adjusted FCF per Share is zł-0.02. Lukardi Spolka Akcyjna's overall GF Score™ is 49/100 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 FCF per Share calculated?
Cyclically Adjusted FCF per Share is calculated from a company's financial statements. For Lukardi Spolka Akcyjna (WAR:LUK), the current Cyclically Adjusted FCF per Share is zł-0.02 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 Lukardi Spolka Akcyjna (WAR:LUK) Overvalued in 2026?

Based on GuruFocus' analysis, Lukardi Spolka Akcyjna stock appears to be overvalued. The current stock price of zł0.42 is trading 16.7% above its estimated GF Value™ of zł0.36. GuruFocus considers Lukardi Spolka Akcyjna to be Modestly Overvalued.

Key valuation signals for WAR:LUK:

  • Cyclically Adjusted FCF per Share: zł-0.02
  • GF Value™: zł0.36 vs. price of zł0.42 (16.7% above fair value)
  • GF Score™: 49/100 with 9 warning signs

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


Lukardi Spolka Akcyjna Business Description

Address Ulica Teczowa 3, Poznan, POL, 60-275
Lukardi Spolka Akcyjna is engaged in implementation, consulting, hosting, and building IT solutions. The company provides professional services to maintain and develop SAP systems.
49GF Score

Get the complete analysis for WAR:LUK

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

zł0.42
Price
zł0.36
GF Value