AC Spolka Akcyjna (WAR:ACG) Cyclically Adjusted PB Ratio: (As of Sep. 21, 2026)

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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WAR:ACG AC Spolka Akcyjna WAR:ACG
71 GF Score
Price zł19.30
GF Value zł24.19
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is AC Spolka Akcyjna Cyclically Adjusted PB Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


AC Spolka Akcyjna  (WAR:ACG) 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.


AC Spolka Akcyjna Cyclically Adjusted PB Ratio Related Terms


AC Spolka Akcyjna Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for AC Spolka Akcyjna'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.

AC Spolka Akcyjna Cyclically Adjusted PB Ratio Chart

AC Spolka Akcyjna 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 2.43 2.10 1.65 1.80 1.33

AC Spolka Akcyjna Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.77 1.62 1.33 1.31 1.22

WAR:ACG vs ORLY, AZO, GPC: Cyclically Adjusted PB Ratio Comparison

For the Auto Parts subindustry, AC Spolka Akcyjna'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.


AC Spolka Akcyjna Cyclically Adjusted PB Ratio vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, AC Spolka Akcyjna's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where AC Spolka Akcyjna's Cyclically Adjusted PB Ratio falls into.


WAR:ACG
71GF Score
AC Spolka Akcyjna WAR:ACG
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AC Spolka Akcyjna 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.

AC Spolka Akcyjna's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, AC Spolka Akcyjna's adjusted Book Value per Share data for the three months ended in Jun. 2026 was:

Adj_Book=Book Value per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=15.965/162.2800*162.2800
=15.965

Current CPI (Jun. 2026) = 162.2800.

AC Spolka Akcyjna Quarterly Data

Book Value per Share CPI Adj_Book
201603 11.697 98.983 19.177
201606 10.155 99.552 16.554
201609 11.063 99.064 18.123
201612 9.275 100.366 14.997
201703 10.163 101.018 16.326
201706 8.322 101.180 13.347
201709 9.149 101.343 14.650
201712 9.922 102.564 15.699
201803 10.993 102.564 17.393
201806 9.857 103.378 15.473
201809 10.750 103.378 16.875
201812 11.414 103.785 17.847
201903 12.957 104.274 20.165
201906 9.948 105.983 15.232
201909 11.076 105.983 16.959
201912 11.610 107.123 17.588
202003 12.766 109.076 18.993
202006 13.418 109.402 19.903
202009 12.762 109.320 18.944
202012 13.148 109.565 19.474
202103 13.838 112.658 19.933
202106 12.345 113.960 17.579
202109 12.994 115.588 18.243
202112 13.341 119.088 18.180
202203 14.039 125.031 18.222
202206 12.900 131.705 15.895
202209 14.066 135.531 16.842
202212 14.951 139.113 17.441
202303 13.397 145.950 14.896
202306 14.282 147.009 15.766
202309 14.964 146.113 16.620
202312 15.664 147.741 17.205
202409 15.329 153.439 16.212
202412 15.732 154.660 16.507
202503 16.483 157.021 17.035
202506 16.794 157.509 17.303
202509 13.227 158.000 13.585
202512 14.742 158.320 15.111
202603 15.300 163.070 15.226
202606 15.965 162.280 15.965

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.

Is AC Spolka Akcyjna (WAR:ACG) Overvalued in 2026?

Based on GuruFocus' analysis, AC Spolka Akcyjna stock appears to be undervalued. The current stock price of zł19.30 is trading 20.2% below its estimated GF Value™ of zł24.19. GuruFocus considers AC Spolka Akcyjna to be Modestly Undervalued.

Key valuation signals for WAR:ACG:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: zł24.19 vs. price of zł19.30 (20.2% below fair value)
  • GF Score™: 71/100 with 6 warning signs

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


AC Spolka Akcyjna Business Description

Address ul. 27 Lipca 64, Bialystok, POL, 15-182
AC Spolka Akcyjna is a Poland based company involved in selling automotive LPG/CNG systems. The product offerings of the company include Autogas Stag, Auto parts, TytanGas and Outsourcing.
71GF Score

Get the complete analysis for WAR:ACG

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

zł19.30
Price
zł24.19
GF Value