Best Eastern Hotels (BOM:508664) Cyclically Adjusted PS Ratio: 4.49 (As of Aug. 22, 2026) — 15% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
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.

BOM:508664 Best Eastern Hotels Ltd BOM:508664
61 GF Score
Price ₹16.69
GF Value ₹15.18
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Best Eastern Hotels Cyclically Adjusted PS Ratio?

Best Eastern Hotels BOM:508664 -4.95% 61 Cyclically Adjusted PS Ratio is 4.49 as of Aug. 22, 2026, which is 15% below its 10-year median of 5.29. GuruFocus rates BOM:508664 with a GF Score™ of 61/100 and a GF Value™ of ₹15.18 (Fairly Valued). The stock has 2 warning signs investors should review. Among 673 Travel & Leisure companies, Best Eastern Hotels ranks worse than 84.7% on this metric.

As of today (2026-08-22), Best Eastern Hotels's current share price is ₹16.69. Best Eastern Hotels's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₹3.72. Best Eastern Hotels's Cyclically Adjusted PS Ratio for today is 4.49.

The historical rank and industry rank for Best Eastern Hotels's Cyclically Adjusted PS Ratio or its related term are showing as below:

BOM:508664' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 2.67   Med: 5.29   Max: 17.24
Current: 4.48

During the past years, Best Eastern Hotels's highest Cyclically Adjusted PS Ratio was 17.24. The lowest was 2.67. And the median was 5.29.

BOM:508664's Cyclically Adjusted PS Ratio is ranked worse than
84.7% of 673 companies
in the Travel & Leisure industry
Industry Median: 1.33 vs BOM:508664: 4.48

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 PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Best Eastern Hotels's adjusted revenue per share data for the three months ended in Mar. 2026 was ₹0.628. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is ₹3.72 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Best Eastern Hotels  (BOM:508664) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue 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 PS Ratio should give similar results to regular PS Ratio.


Best Eastern Hotels Cyclically Adjusted PS Ratio Related Terms


Best Eastern Hotels Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Best Eastern Hotels's Cyclically Adjusted PS 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.

Best Eastern Hotels Cyclically Adjusted PS Ratio Chart

Best Eastern Hotels Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.25 10.37 4.20 3.31 2.54

Best Eastern Hotels Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted PS 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 3.31 4.17 3.64 2.95 2.54

BOM:508664 vs MAR, HLT, H: Cyclically Adjusted PS Ratio Comparison

For the Lodging subindustry, Best Eastern Hotels's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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.


Best Eastern Hotels Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Best Eastern Hotels's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Best Eastern Hotels's Cyclically Adjusted PS Ratio falls into.


BOM:508664
61GF Score
Best Eastern Hotels Ltd BOM:508664
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Best Eastern Hotels Cyclically Adjusted PS Ratio Calculation

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

Best Eastern Hotels's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=16.69/3.72
=4.49

* 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.

Best Eastern Hotels's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, Best Eastern Hotels's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=0.628/164.2724*164.2724
=0.628

Current CPI (Mar. 2026) = 164.2724.

Best Eastern Hotels Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 0.915 105.961 1.419
201609 0.505 105.961 0.783
201612 0.747 105.196 1.167
201703 0.716 105.196 1.118
201706 0.887 107.109 1.360
201709 0.372 109.021 0.561
201712 0.836 109.404 1.255
201803 0.695 109.786 1.040
201806 0.958 111.317 1.414
201809 0.531 115.142 0.758
201812 0.971 115.142 1.385
201903 0.605 118.202 0.841
201906 0.756 120.880 1.027
201909 0.438 123.175 0.584
201912 0.702 126.235 0.914
202003 0.523 124.705 0.689
202006 0.000 127.000 0.000
202009 0.040 130.118 0.050
202012 0.623 130.889 0.782
202103 0.737 131.771 0.919
202106 0.054 134.084 0.066
202109 0.751 135.847 0.908
202112 0.991 138.161 1.178
202203 0.827 138.822 0.979
202206 1.185 142.347 1.368
202209 0.713 144.661 0.810
202212 1.026 145.763 1.156
202303 0.716 146.865 0.801
202306 1.139 150.280 1.245
202309 0.545 151.492 0.591
202312 0.995 152.924 1.069
202403 0.820 153.035 0.880
202406 1.104 155.789 1.164
202409 0.903 157.882 0.940
202412 0.946 158.323 0.982
202503 0.779 157.552 0.812
202506 1.036 159.755 1.065
202509 0.758 162.289 0.767
202512 0.821 163.281 0.826
202603 0.628 164.272 0.628

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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 PS Ratio of 4.49 mean?
Best Eastern Hotels (BOM:508664) has a Cyclically Adjusted PS Ratio of 4.49 as of Aug. 22, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Best Eastern Hotels and its competitors. This is 15% below median its historical median of 5.29. Over the past decade, Best Eastern Hotels' Cyclically Adjusted PS Ratio has ranged from 2.67 to 17.24. According to the industry distribution chart, Best Eastern Hotels ranks #570 out of 673 companies in the Travel & Leisure industry, placing it in the top 84.7%.
Is Best Eastern Hotels' Cyclically Adjusted PS Ratio too high?
Best Eastern Hotels' current Cyclically Adjusted PS Ratio of 4.49 is 15% below median its 10-year median of 5.29. Over the past 10 years, this metric has ranged from a low of 2.67 to a high of 17.24. The Travel & Leisure industry median Cyclically Adjusted PS Ratio is 1.33. Best Eastern Hotels' value of 4.49 is 237.6% above this industry median. Based on the distribution chart, Best Eastern Hotels ranks #570 out of 673 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Best Eastern Hotels has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Best Eastern Hotels' Cyclically Adjusted PS Ratio compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Best Eastern Hotels ranks #570 out of 673 companies for Cyclically Adjusted PS Ratio. This places Best Eastern Hotels in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.33. Best Eastern Hotels' value of 4.49 is 237.6% above this benchmark. Historically, Best Eastern Hotels' own Cyclically Adjusted PS Ratio has ranged from 2.67 to 17.24 over the past decade. While the company's 10-year median is 5.29 vs. the industry median of 1.33, Best Eastern Hotels 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 PS Ratio for a Travel & Leisure company?
The median Cyclically Adjusted PS Ratio among Travel & Leisure companies is 1.33, based on 673 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Best Eastern Hotels's current Cyclically Adjusted PS Ratio of 4.49 is 237.6% 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 PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Best Eastern Hotels and its competitors. For the Travel & Leisure industry, the median Cyclically Adjusted PS Ratio is 1.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Eastern Hotels's current Cyclically Adjusted PS Ratio is 4.49, which is 15% below median its own 10-year median of 5.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Eastern Hotels stock overvalued right now?
Based on GuruFocus' analysis, Best Eastern Hotels (BOM:508664) is currently considered Fairly Valued. The stock's GF Value™ is ₹15.18, compared to a current price of ₹16.69 — trading 9.9% above its estimated fair value. The current Cyclically Adjusted PS Ratio is 4.49, which is 15% below median its 10-year median of 5.29 and 237.6% above the Travel & Leisure industry median of 1.33. Best Eastern Hotels' overall GF Score™ is 61/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For Best Eastern Hotels (BOM:508664), the current Cyclically Adjusted PS Ratio is 4.49 as of Aug. 22, 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 Best Eastern Hotels (BOM:508664) Overvalued in 2026?

Based on GuruFocus' analysis, Best Eastern Hotels stock appears to be overvalued. The current stock price of ₹16.69 is trading 9.9% above its estimated GF Value™ of ₹15.18. GuruFocus considers Best Eastern Hotels to be Fairly Valued.

Key valuation signals for BOM:508664:

  • Cyclically Adjusted PS Ratio: 4.49 (15% below median its 10-year median of 5.29)
  • GF Value™: ₹15.18 vs. price of ₹16.69 (9.9% above fair value)
  • GF Score™: 61/100 with 2 warning signs
  • Industry Position: 237.6% above the Travel & Leisure median (#570 of 673)

No single metric tells the full story. See the BOM:508664 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Best Eastern Hotels Business Description

Address 293/299, Dr. C.H. Street, 401, Chartered House, Near Marine Lines Church, Mumbai, MH, IND, 400 002
Best Eastern Hotels Ltd is engaged in the business of hospitality and managing the resort. The company operates a hotel, Usha Ascot that provides various facilities, such as cuisine, including Indian, Chinese, and Continental food; a swimming pool with a sunken bar and an open restaurant; a permit room; a health club with a steam room; sauna, Jacuzzi and massage facility; indoor recreation, including table tennis, and in-house laundry and bakery. Its conference and banquet facilities include Mel Milap Hall and The Brain Stromer. Its accommodation facilities include Luxury Villa, Ascot Villa, Executive Deluxe, and Deluxe Room. The company generates the majority of its revenue from the sale of room services.
61GF Score

Get the complete analysis for BOM:508664

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

₹16.69
Price
₹15.18
GF Value