Audius SE (FRA:3ITN) Cyclically Adjusted PB Ratio: 3.02 (As of Aug. 09, 2026) — 72% Below Median

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FRA:3ITN Audius SE FRA:3ITN
86 GF Score
Price €11.20
GF Value €18.24
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Audius SE Cyclically Adjusted PB Ratio?

Audius SE FRA:3ITN 86 Cyclically Adjusted PB Ratio is 3.02 as of Aug. 09, 2026, which is 72% below its 10-year median of 10.88. GuruFocus rates FRA:3ITN with a GF Score™ of 86/100 and a GF Value™ of €18.24 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,558 Software companies, Audius SE ranks worse than 58.66% on this metric.

As of today (2026-08-09), Audius SE's current share price is €11.20. Audius SE's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec25 was €3.71. Audius SE's Cyclically Adjusted PB Ratio for today is 3.02.

The historical rank and industry rank for Audius SE's Cyclically Adjusted PB Ratio or its related term are showing as below:

FRA:3ITN' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 2.96   Med: 10.88   Max: 58.64
Current: 3.02

During the past 13 years, Audius SE's highest Cyclically Adjusted PB Ratio was 58.64. The lowest was 2.96. And the median was 10.88.

FRA:3ITN's Cyclically Adjusted PB Ratio is ranked worse than
58.66% of 1558 companies
in the Software industry
Industry Median: 2.31 vs FRA:3ITN: 3.02

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.

Audius SE's adjusted book value per share data of for the fiscal year that ended in Dec25 was €4.866. 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 €3.71 for the trailing ten years ended in Dec25.

Shiller PE for Stocks: The True Measure of Stock Valuation


Audius SE  (FRA:3ITN) Cyclically Adjusted PB Ratio Explanation

Compared with the regular PB Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PB Ratio smoothed out the fluctuations of book value during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PB Ratio should give similar results to regular PB Ratio.


Audius SE Cyclically Adjusted PB Ratio Related Terms


Audius SE Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Audius SE's Cyclically Adjusted PB Ratio 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.

Audius SE Cyclically Adjusted PB Ratio Chart

Audius SE Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.91 8.04 4.44 3.58 3.29

Audius SE Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Cyclically Adjusted PB Ratio 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 4.44 0.00 3.58 0.00 3.29

FRA:3ITN vs IBM, ACN, FISV: Cyclically Adjusted PB Ratio Comparison

For the Information Technology Services subindustry, Audius SE'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.


Audius SE Cyclically Adjusted PB Ratio vs Software Industry

For the Software industry and Technology sector, Audius SE's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


FRA:3ITN
86GF Score
Audius SE FRA:3ITN
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Audius SE Cyclically Adjusted PB Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PB Ratio takes the Book Value per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/B calculation. Because it considers this 10-year average, it's often referred to as the CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio.

Audius SE's Cyclically Adjusted PB Ratio for today is calculated as

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=11.20/3.71
=3.02

* 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.

Audius SE's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec25 is calculated as:

For example, Audius SE's adjusted Book Value per Share data for the fiscal year that ended in Dec25 was:

Adj_Book=Book Value per Share/CPI of Dec25 (Change)*Current CPI (Dec25)
=4.866/129.3606*129.3606
=4.866

Current CPI (Dec25) = 129.3606.

Audius SE Annual Data

Book Value per Share CPI Adj_Book
201612 0.267 101.217 0.341
201712 0.018 102.617 0.023
201812 0.457 104.217 0.567
201912 1.500 105.818 1.834
202012 8.950 105.518 10.972
202112 3.829 110.384 4.487
202212 4.227 119.345 4.582
202312 4.513 123.773 4.717
202412 4.590 127.041 4.674
202512 4.866 129.361 4.866

Add all the adjusted book value per share together and divide the count will get our 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.

What does a Cyclically Adjusted PB Ratio of 3.02 mean?
Audius SE (FRA:3ITN) has a Cyclically Adjusted PB Ratio of 3.02 as of Aug. 09, 2026. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on Audius SE and its competitors. This is 72% below median its historical median of 10.88. Over the past decade, Audius SE's Cyclically Adjusted PB Ratio has ranged from 2.96 to 58.64. According to the industry distribution chart, Audius SE ranks #914 out of 1558 companies in the Software industry, placing it in the top 58.7%.
Is Audius SE's Cyclically Adjusted PB Ratio too high?
Audius SE's current Cyclically Adjusted PB Ratio of 3.02 is 72% below median its 10-year median of 10.88. Over the past 10 years, this metric has ranged from a low of 2.96 to a high of 58.64. The Software industry median Cyclically Adjusted PB Ratio is 2.31. Audius SE's value of 3.02 is 30.7% above this industry median. Based on the distribution chart, Audius SE ranks #914 out of 1558 companies in the Software industry, which is below the industry midpoint. Overall, Audius SE has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Audius SE's Cyclically Adjusted PB Ratio compare to IBM and ACN?
According to the Software industry distribution chart, Audius SE ranks #914 out of 1558 companies for Cyclically Adjusted PB Ratio. This places Audius SE in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 2.31. Audius SE's value of 3.02 is 30.7% above this benchmark. Historically, Audius SE's own Cyclically Adjusted PB Ratio has ranged from 2.96 to 58.64 over the past decade. While the company's 10-year median is 10.88 vs. the industry median of 2.31, Audius SE has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted PB Ratio for a Software company?
The median Cyclically Adjusted PB Ratio among Software companies is 2.31, based on 1,558 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Audius SE's current Cyclically Adjusted PB Ratio of 3.02 is 30.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted PB Ratio mean?
A high Cyclically Adjusted PB Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on Audius SE and its competitors. For the Software industry, the median Cyclically Adjusted PB Ratio is 2.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Audius SE's current Cyclically Adjusted PB Ratio is 3.02, which is 72% below median its own 10-year median of 10.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Audius SE stock overvalued right now?
Based on GuruFocus' analysis, Audius SE (FRA:3ITN) is currently considered Significantly Undervalued. The stock's GF Value™ is €18.24, compared to a current price of €11.20 — trading 38.6% below its estimated fair value. The current Cyclically Adjusted PB Ratio is 3.02, which is 72% below median its 10-year median of 10.88 and 30.7% above the Software industry median of 2.31. Audius SE's overall GF Score™ is 86/100 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 PB Ratio calculated?
Cyclically Adjusted PB Ratio is calculated from a company's financial statements. For Audius SE (FRA:3ITN), the current Cyclically Adjusted PB Ratio is 3.02 as of Aug. 09, 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 Audius SE (FRA:3ITN) Overvalued in 2026?

Based on GuruFocus' analysis, Audius SE stock appears to be undervalued. The current stock price of €11.20 is trading 38.6% below its estimated GF Value™ of €18.24. GuruFocus considers Audius SE to be Significantly Undervalued.

Key valuation signals for FRA:3ITN:

  • Cyclically Adjusted PB Ratio: 3.02 (72% below median its 10-year median of 10.88)
  • GF Value™: €18.24 vs. price of €11.20 (38.6% below fair value)
  • GF Score™: 86/100 with 4 warning signs
  • Industry Position: 30.7% above the Software median (#914 of 1558)

No single metric tells the full story. See the FRA:3ITN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Audius SE Business Description

Other Exchanges 3ITN:Germany
Address Mercedesstrabe 31, Weinstadt, DEU, D–71384
Audius SE is a medium-sized information technology and software company.
86GF Score

Get the complete analysis for FRA:3ITN

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

€11.20
Price
€18.24
GF Value