Tirupati Foam (BOM:540904) Cyclically Adjusted PS Ratio: 0.40 (As of Aug. 30, 2026) — 25% Above Median

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BOM:540904 Tirupati Foam Ltd BOM:540904
66 GF Score
Price ₹108.00
GF Value ₹87.30
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Tirupati Foam Cyclically Adjusted PS Ratio?

Tirupati Foam BOM:540904 +2.37% 66 Cyclically Adjusted PS Ratio is 0.40 as of Aug. 30, 2026, which is 25% above its 10-year median of 0.32. GuruFocus rates BOM:540904 with a GF Score™ of 66/100 and a GF Value™ of ₹87.30 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 335 Furnishings, Fixtures & Appliances companies, Tirupati Foam ranks better than 66.87% on this metric.

As of today (2026-08-30), Tirupati Foam's current share price is ₹108.00. Tirupati Foam's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 was ₹270.08. Tirupati Foam's Cyclically Adjusted PS Ratio for today is 0.40.

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

BOM:540904' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.15   Med: 0.32   Max: 0.53
Current: 0.4

During the past years, Tirupati Foam's highest Cyclically Adjusted PS Ratio was 0.53. The lowest was 0.15. And the median was 0.32.

BOM:540904's Cyclically Adjusted PS Ratio is ranked better than
66.87% of 335 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 0.71 vs BOM:540904: 0.40

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.

Tirupati Foam's adjusted revenue per share data for the three months ended in Jun. 2026 was ₹63.847. 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 ₹270.08 for the trailing ten years ended in Jun. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Tirupati Foam  (BOM:540904) 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.


Tirupati Foam Cyclically Adjusted PS Ratio Related Terms


Tirupati Foam Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Tirupati Foam'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.

Tirupati Foam Cyclically Adjusted PS Ratio Chart

Tirupati Foam 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 0.27 0.24 0.28 0.46 0.29

Tirupati Foam Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.36 0.41 0.31 0.29 0.21

BOM:540904 vs SN, SGI, MHK: Cyclically Adjusted PS Ratio Comparison

For the Furnishings, Fixtures & Appliances subindustry, Tirupati Foam'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.


Tirupati Foam Cyclically Adjusted PS Ratio vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Tirupati Foam's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Tirupati Foam's Cyclically Adjusted PS Ratio falls into.


BOM:540904
66GF Score
Tirupati Foam Ltd BOM:540904
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tirupati Foam 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.

Tirupati Foam's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=108.00/270.08
=0.40

* 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.

Tirupati Foam's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, Tirupati Foam's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=63.847/167.3573*167.3573
=63.847

Current CPI (Jun. 2026) = 167.3573.

Tirupati Foam Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 33.055 105.961 52.208
201612 42.204 105.196 67.143
201703 57.311 105.196 91.177
201706 52.979 107.109 82.780
201709 51.361 109.021 78.844
201712 52.293 109.404 79.994
201803 63.622 109.786 96.985
201806 59.296 111.317 89.148
201809 56.017 115.142 81.420
201812 63.659 115.142 92.528
201903 55.098 118.202 78.011
201906 46.669 120.880 64.613
201909 42.731 123.175 58.058
201912 48.773 126.235 64.661
202003 43.039 124.705 57.759
202006 9.278 127.000 12.226
202009 39.085 130.118 50.271
202012 56.346 130.889 72.045
202103 61.289 131.771 77.841
202106 31.131 134.084 38.856
202109 58.786 135.847 72.422
202112 75.765 138.161 91.776
202203 69.289 138.822 83.532
202206 55.449 142.347 65.191
202209 58.141 144.661 67.263
202212 61.729 145.763 70.874
202303 54.837 146.865 62.489
202306 53.163 150.280 59.204
202309 54.734 151.492 60.466
202312 66.055 152.924 72.289
202403 62.010 153.035 67.814
202406 55.993 155.789 60.151
202409 52.197 157.882 55.330
202412 69.284 158.323 73.238
202503 62.709 157.552 66.612
202506 52.003 159.755 54.478
202509 51.855 162.289 53.474
202512 56.276 163.281 57.681
202603 55.118 164.272 56.153
202606 63.847 167.357 63.847

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 0.40 mean?
Tirupati Foam (BOM:540904) has a Cyclically Adjusted PS Ratio of 0.40 as of Aug. 30, 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 Tirupati Foam and its competitors. This is 25% above median its historical median of 0.32. Over the past decade, Tirupati Foam's Cyclically Adjusted PS Ratio has ranged from 0.15 to 0.53. According to the industry distribution chart, Tirupati Foam ranks #111 out of 335 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 33.1%.
Is Tirupati Foam's Cyclically Adjusted PS Ratio too high?
Tirupati Foam's current Cyclically Adjusted PS Ratio of 0.40 is 25% above median its 10-year median of 0.32. Over the past 10 years, this metric has ranged from a low of 0.15 to a high of 0.53. The Furnishings, Fixtures & Appliances industry median Cyclically Adjusted PS Ratio is 0.71. Tirupati Foam's value of 0.40 is 43.7% below this industry median. Based on the distribution chart, Tirupati Foam ranks #111 out of 335 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Tirupati Foam has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tirupati Foam's Cyclically Adjusted PS Ratio compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Tirupati Foam ranks #111 out of 335 companies for Cyclically Adjusted PS Ratio. This puts Tirupati Foam in the upper half of its industry. The industry median Cyclically Adjusted PS Ratio is 0.71. Tirupati Foam's value of 0.40 is 43.7% below this benchmark. Historically, Tirupati Foam's own Cyclically Adjusted PS Ratio has ranged from 0.15 to 0.53 over the past decade. While the company's 10-year median is 0.32 vs. the industry median of 0.71, Tirupati Foam has consistently been below 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 Furnishings, Fixtures & Appliances company?
The median Cyclically Adjusted PS Ratio among Furnishings, Fixtures & Appliances companies is 0.71, based on 335 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. Tirupati Foam's current Cyclically Adjusted PS Ratio of 0.40 is 43.7% below 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 Tirupati Foam and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Cyclically Adjusted PS Ratio is 0.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tirupati Foam's current Cyclically Adjusted PS Ratio is 0.40, which is 25% above median its own 10-year median of 0.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tirupati Foam stock overvalued right now?
Based on GuruFocus' analysis, Tirupati Foam (BOM:540904) is currently considered Modestly Overvalued. The stock's GF Value™ is ₹87.30, compared to a current price of ₹108.00 — trading 23.7% above its estimated fair value. The current Cyclically Adjusted PS Ratio is 0.40, which is 25% above median its 10-year median of 0.32 and 43.7% below the Furnishings, Fixtures & Appliances industry median of 0.71. Tirupati Foam's overall GF Score™ is 66/100 with 5 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 Tirupati Foam (BOM:540904), the current Cyclically Adjusted PS Ratio is 0.40 as of Aug. 30, 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 Tirupati Foam (BOM:540904) Overvalued in 2026?

Based on GuruFocus' analysis, Tirupati Foam stock appears to be overvalued. The current stock price of ₹108.00 is trading 23.7% above its estimated GF Value™ of ₹87.30. GuruFocus considers Tirupati Foam to be Modestly Overvalued.

Key valuation signals for BOM:540904:

  • Cyclically Adjusted PS Ratio: 0.40 (25% above median its 10-year median of 0.32)
  • GF Value™: ₹87.30 vs. price of ₹108.00 (23.7% above fair value)
  • GF Score™: 66/100 with 5 warning signs
  • Industry Position: 43.7% below the Furnishings, Fixtures & Appliances median (#111 of 335)

No single metric tells the full story. See the BOM:540904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tirupati Foam Business Description

Address University Road, Polytechnic Char Rasta, Tirupati House, 4th Floor, Near Topaz Restaurant, Ambawadi, Ahmedabad, GJ, IND, 380015
Tirupati Foam Ltd is an Indian firm engaged in the manufacturing of Flexible Polyurethane Foam and related articles including; bedding, quilts, pillows, cushions, sleeping bags foam, and foam products under the name of Sweet Dream. The company's products include mattresses, industrial P U foam, PUF pillows, sofa cushions and others. The company generates all of its revenue from the sale of products. The company generates the majority of its revenue from P U foam, followed by Mattresses & Articles.
66GF Score

Get the complete analysis for BOM:540904

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

₹108.00
Price
₹87.30
GF Value