RSCF (Reflect Scientific) Cyclically Adjusted PB Ratio: 2.14 (As of Jul. 15, 2026) — 51% Below Median

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Director of Data and Quant Analytics at GuruFocus
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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.

What is Reflect Scientific Cyclically Adjusted PB Ratio?

Reflect Scientific RSCF +6.26% Cyclically Adjusted PB Ratio is 2.14 as of Jul. 15, 2026, which is 51% below its 10-year median of 4.34. The stock has 4 warning signs investors should review. Among 524 Medical Devices & Instruments companies, Reflect Scientific ranks worse than 59.92% on this metric.

As of today (2026-07-15), Reflect Scientific's current share price is $0.04277. Reflect Scientific's Cyclically Adjusted Book per Share for the quarter that ended in Sep. 2025 was $0.02. Reflect Scientific's Cyclically Adjusted PB Ratio for today is 2.14.

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

RSCF' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 0.5   Med: 4.34   Max: 16
Current: 2.34

During the past years, Reflect Scientific's highest Cyclically Adjusted PB Ratio was 16.00. The lowest was 0.50. And the median was 4.34.

RSCF's Cyclically Adjusted PB Ratio is ranked worse than
59.92% of 524 companies
in the Medical Devices & Instruments industry
Industry Median: 1.785 vs RSCF: 2.34

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.

Reflect Scientific's adjusted book value per share data for the three months ended in Sep. 2025 was $0.025. 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 $0.02 for the trailing ten years ended in Sep. 2025.

Shiller PE for Stocks: The True Measure of Stock Valuation


Reflect Scientific  (OTCPK:RSCF) 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.


Reflect Scientific Cyclically Adjusted PB Ratio Related Terms


Reflect Scientific Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Reflect Scientific'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.

Reflect Scientific Cyclically Adjusted PB Ratio Chart

Reflect Scientific Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.66 124.82 21.96 7.30 5.78

Reflect Scientific Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Jun25 Sep25
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 5.38 3.84 3.64 3.67 3.17

RSCF vs NXGL, LUCY, GCTK: Cyclically Adjusted PB Ratio Comparison

For the Medical Instruments & Supplies subindustry, Reflect Scientific'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.


Reflect Scientific Cyclically Adjusted PB Ratio vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Reflect Scientific's Cyclically Adjusted PB Ratio distribution charts can be found below:

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



Reflect Scientific 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.

Reflect Scientific's Cyclically Adjusted PB Ratio for today is calculated as

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=0.04277/0.02
=2.14

* 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.

Reflect Scientific's Cyclically Adjusted Book per Share for the quarter that ended in Sep. 2025 is calculated as:

For example, Reflect Scientific's adjusted Book Value per Share data for the three months ended in Sep. 2025 was:

Adj_Book=Book Value per Share/CPI of Sep. 2025 (Change)*Current CPI (Sep. 2025)
=0.025/324.8000*324.8000
=0.025

Current CPI (Sep. 2025) = 324.8000.

Reflect Scientific Quarterly Data

Book Value per Share CPI Adj_Book
201503 -0.011 236.119 -0.015
201506 0.012 238.638 0.016
201509 0.011 237.945 0.015
201512 0.009 236.525 0.012
201603 0.010 238.132 0.014
201606 0.011 241.018 0.015
201609 0.010 241.428 0.013
201612 0.009 241.432 0.012
201703 0.009 243.801 0.012
201706 0.009 244.955 0.012
201709 0.010 246.819 0.013
201712 0.006 246.524 0.008
201803 0.008 249.554 0.010
201806 0.007 251.989 0.009
201809 0.007 252.439 0.009
201812 0.007 251.233 0.009
201903 0.006 254.202 0.008
201906 0.006 256.143 0.008
201909 0.006 256.759 0.008
201912 0.007 256.974 0.009
202006 0.000 257.797 0.000
202009 0.000 260.280 0.000
202012 0.014 260.474 0.017
202103 0.000 264.877 0.000
202106 0.019 271.696 0.023
202109 0.021 274.310 0.025
202112 0.026 278.802 0.030
202203 0.028 287.504 0.032
202206 0.029 296.311 0.032
202209 0.028 296.808 0.031
202212 0.027 296.797 0.030
202303 0.025 301.836 0.027
202306 0.023 305.109 0.024
202309 0.024 307.789 0.025
202312 0.022 306.746 0.023
202403 0.022 312.332 0.023
202406 0.023 314.175 0.024
202409 0.024 315.301 0.025
202506 0.025 322.561 0.025
202509 0.025 324.800 0.025

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 2.14 mean?
Reflect Scientific (RSCF) has a Cyclically Adjusted PB Ratio of 2.14 as of Jul. 15, 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 Reflect Scientific and its competitors. This is 51% below median its historical median of 4.34. Over the past decade, Reflect Scientific's Cyclically Adjusted PB Ratio has ranged from 0.50 to 16.00. According to the industry distribution chart, Reflect Scientific ranks #314 out of 524 companies in the Medical Devices & Instruments industry, placing it in the top 59.9%.
Is Reflect Scientific's Cyclically Adjusted PB Ratio too high?
Reflect Scientific's current Cyclically Adjusted PB Ratio of 2.14 is 51% below median its 10-year median of 4.34. Over the past 10 years, this metric has ranged from a low of 0.50 to a high of 16.00. The Medical Devices & Instruments industry median Cyclically Adjusted PB Ratio is 1.79. Reflect Scientific's value of 2.14 is 19.9% above this industry median. Based on the distribution chart, Reflect Scientific ranks #314 out of 524 companies in the Medical Devices & Instruments industry, which is below the industry midpoint.
How does Reflect Scientific's Cyclically Adjusted PB Ratio compare to NXGL and LUCY?
According to the Medical Devices & Instruments industry distribution chart, Reflect Scientific ranks #314 out of 524 companies for Cyclically Adjusted PB Ratio. This places Reflect Scientific in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 1.79. Reflect Scientific's value of 2.14 is 19.9% above this benchmark. Historically, Reflect Scientific's own Cyclically Adjusted PB Ratio has ranged from 0.50 to 16.00 over the past decade. While the company's 10-year median is 4.34 vs. the industry median of 1.79, Reflect Scientific 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 Medical Devices & Instruments company?
The median Cyclically Adjusted PB Ratio among Medical Devices & Instruments companies is 1.79, based on 524 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. Reflect Scientific's current Cyclically Adjusted PB Ratio of 2.14 is 19.9% 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 Reflect Scientific and its competitors. For the Medical Devices & Instruments industry, the median Cyclically Adjusted PB Ratio is 1.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Reflect Scientific's current Cyclically Adjusted PB Ratio is 2.14, which is 51% below median its own 10-year median of 4.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Reflect Scientific stock overvalued right now?
Reflect Scientific (RSCF) has a current Cyclically Adjusted PB Ratio of 2.14. The current Cyclically Adjusted PB Ratio is 2.14, which is 51% below median its 10-year median of 4.34 and 19.9% above the Medical Devices & Instruments industry median of 1.79. 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 Reflect Scientific (RSCF), the current Cyclically Adjusted PB Ratio is 2.14 as of Jul. 15, 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.

Reflect Scientific Business Description

Address 1266 South 1380 West, Orem, UT, USA, 84058
Reflect Scientific Inc is engaged in the manufacture and distribution of products targeted at the life science market. The group's customers include hospitals, diagnostic laboratories, pharmaceutical and biotech companies, cold chain management, universities, government and private sector research facilities, and chemical and industrial companies. Its growing product portfolio includes ultra-low temperature freezers, blast freezers, solvent chillers, and refrigerated transportation in addition to supplying OEM products to the life sciences industry. The group's products are Cryometrix, GCFerrules, and Visacon. It recognizes revenue from the sale of scientific equipment for the life sciences and manufacturing industries.