Central Finance Co (XNEP:CFCL) Cyclically Adjusted PB Ratio: (As of Aug. 25, 2026)

Author: Vera Yuan 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
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.

XNEP:CFCL Central Finance Co Ltd XNEP:CFCL
64 GF Score
Price NPR582.20
GF Value NPR601.19
Valuation Fairly Valued
! 4 Warning Signs
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What is Central Finance Co Cyclically Adjusted PB Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Central Finance Co  (XNEP:CFCL) 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.


Central Finance Co Cyclically Adjusted PB Ratio Related Terms


Central Finance Co Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Central Finance Co'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.

Central Finance Co Cyclically Adjusted PB Ratio Chart

Central Finance Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Central Finance Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 0.00 0.00 0.00 4.41 0.00

Central Finance Co Cyclically Adjusted PB Ratio Competitor Comparison

For the Banks - Regional subindustry, Central Finance Co'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.


Central Finance Co Cyclically Adjusted PB Ratio vs Banks Industry

For the Banks industry and Financial Services sector, Central Finance Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Central Finance Co's Cyclically Adjusted PB Ratio falls into.


XNEP:CFCL
64GF Score
Central Finance Co Ltd XNEP:CFCL
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Central Finance Co 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.

Central Finance Co's Cyclically Adjusted Book per Share for the quarter that ended in Apr. 2026 is calculated as:

For example, Central Finance Co's adjusted Book Value per Share data for the three months ended in Apr. 2026 was:

Adj_Book=Book Value per Share/CPI of Apr. 2026 (Change)*Current CPI (Apr. 2026)
=0/333.0200*333.0200
=0.000

Current CPI (Apr. 2026) = 333.0200.

Central Finance Co Quarterly Data

Book Value per Share CPI Adj_Book
201507 82.672 238.654 115.361
201607 102.233 240.628 141.487
201610 0.000 241.729 0.000
201701 0.000 242.839 0.000
201707 76.185 244.786 103.646
201710 73.790 246.663 99.624
201801 94.741 247.867 127.289
201804 0.000 250.546 0.000
201807 107.344 252.006 141.853
201810 108.537 252.885 142.931
201901 109.647 251.712 145.065
201904 101.878 255.548 132.763
201907 108.747 256.571 141.150
201910 111.884 257.346 144.784
202001 113.092 257.971 145.993
202004 110.356 256.389 143.340
202007 113.179 259.101 145.468
202010 119.494 260.388 152.825
202101 124.214 261.582 158.137
202104 121.919 267.054 152.035
202107 126.467 273.003 154.270
202110 126.256 276.589 152.015
202201 130.679 281.148 154.789
202204 126.457 289.109 145.664
202207 127.647 296.276 143.478
202210 126.971 298.012 141.887
202301 127.381 299.170 141.794
202304 121.864 303.363 133.778
202307 126.575 305.691 137.891
202310 117.983 307.671 127.704
202401 124.657 308.417 134.601
202404 124.318 313.548 132.038
202407 96.813 314.540 102.501
202410 133.798 315.664 141.155
202501 133.491 317.671 139.941
202504 105.694 320.795 109.722
202507 113.920 323.048 117.437
202510 114.313 0.000
202601 113.649 325.252 116.363
202604 0.000 333.020 0.000

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 Central Finance Co (XNEP:CFCL) Overvalued in 2026?

Based on GuruFocus' analysis, Central Finance Co stock appears to be undervalued. The current stock price of NPR582.20 is trading 3.2% below its estimated GF Value™ of NPR601.19. GuruFocus considers Central Finance Co to be Fairly Valued.

Key valuation signals for XNEP:CFCL:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: NPR601.19 vs. price of NPR582.20 (3.2% below fair value)
  • GF Score™: 64/100 with 4 warning signs

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


Central Finance Co Business Description

Address Kupondole Road, Lalitpur, NPL, 44600
Central Finance Co Ltd operates as a financial services company in Nepal. It accepts deposits, issues loans, issues, and processes debit cards, and is engaged in investing and trading securities, as well as performing other activities. The company offers a range of financial products and services to a wide range of clients encompassing individuals, mid-markets, and corporates. The company identifies operating segments based on its geographical presence in seven provinces in Nepal, which are Bagmati Pradesh, its key revenue-generating segment, Koshi, Madhesh Pradesh, Lumbini, Gandaki, Karnali, and Sudurpachim.
64GF Score

Get the complete analysis for XNEP:CFCL

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

NPR582.20
Price
NPR601.19
GF Value