DESLF (Descente) Cyclically Adjusted PS Ratio: 23,371,840.48 (As of Aug. 08, 2026)

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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.

DESLF Descente Ltd DESLF
12 GF Score
Price $358,757,751.30
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What is Descente Cyclically Adjusted PS Ratio?

Descente DESLF 12 Cyclically Adjusted PS Ratio is 23,371,840.48 as of Aug. 08, 2026. GuruFocus rates DESLF with a GF Score™ of 12/100.

As of today (2026-08-08), Descente's current share price is $358757751.30. Descente's Cyclically Adjusted Revenue per Share for the quarter that ended in Sep. 2024 was $15.35. Descente's Cyclically Adjusted PS Ratio for today is 23,371,840.48.

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

DESLF's Cyclically Adjusted PS Ratio is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 0.625
* Ranked among companies with meaningful Cyclically Adjusted PS Ratio only.

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.

Descente's adjusted revenue per share data for the three months ended in Sep. 2024 was $3.281. 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 $15.35 for the trailing ten years ended in Sep. 2024.

Shiller PE for Stocks: The True Measure of Stock Valuation


Descente  (OTCPK:DESLF) 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.


Descente Cyclically Adjusted PS Ratio Related Terms


Descente Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Descente'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.

Descente Cyclically Adjusted PS Ratio Chart

Descente Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8,339,848.68 8,590,416.01 8,635,157.03 8,591,972.76 8,619,424.62

Descente Quarterly Data
Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24
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 8,557,504.13 8,557,676.94 8,619,424.62 8,595,289.49 10,000,000.00

DESLF vs RL, VFC, LEVI: Cyclically Adjusted PS Ratio Comparison

For the Apparel Manufacturing subindustry, Descente'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.


Descente Cyclically Adjusted PS Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Descente's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


DESLF
12GF Score
Descente Ltd DESLF
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Descente 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.

Descente's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=358757751.30/15.35
=23,371,840.48

* 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.

Descente's Cyclically Adjusted Revenue per Share for the quarter that ended in Sep. 2024 is calculated as:

For example, Descente's adjusted Revenue per Share data for the three months ended in Sep. 2024 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Sep. 2024 (Change)*Current CPI (Sep. 2024)
=3.281/108.9000*108.9000
=3.281

Current CPI (Sep. 2024) = 108.9000.

Descente Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201412 3.222 97.900 3.584
201503 4.076 97.900 4.534
201506 3.122 98.400 3.455
201509 3.957 98.500 4.375
201512 3.464 98.100 3.845
201603 4.590 97.900 5.106
201606 3.539 98.100 3.929
201609 4.484 98.000 4.983
201612 3.471 98.400 3.841
201703 4.578 98.100 5.082
201706 3.601 98.500 3.981
201709 4.281 98.800 4.719
201712 3.853 99.400 4.221
201803 5.335 99.200 5.857
201806 3.709 99.200 4.072
201809 4.254 99.900 4.637
201812 4.006 99.700 4.376
201903 5.001 99.700 5.462
201906 3.634 99.800 3.965
201909 4.465 100.100 4.858
201912 3.255 100.500 3.527
202003 3.957 100.300 4.296
202006 1.950 99.900 2.126
202009 3.424 99.900 3.732
202012 3.013 99.300 3.304
202103 3.692 99.900 4.025
202106 2.710 99.500 2.966
202109 3.307 100.100 3.598
202112 3.120 100.100 3.394
202203 3.606 101.100 3.884
202206 2.618 101.800 2.801
202209 2.852 103.100 3.012
202212 2.842 104.100 2.973
202303 3.428 104.400 3.576
202306 2.551 105.200 2.641
202309 2.947 106.200 3.022
202312 2.776 106.800 2.831
202403 3.268 107.200 3.320
202406 2.311 108.200 2.326
202409 3.281 108.900 3.281

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 23,371,840.48 mean?
Descente (DESLF) has a Cyclically Adjusted PS Ratio of 23,371,840.48 as of Aug. 08, 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 Descente and its competitors.
Is Descente's Cyclically Adjusted PS Ratio too high?
Descente's current Cyclically Adjusted PS Ratio is 23,371,840.48. The Manufacturing - Apparel & Accessories industry median Cyclically Adjusted PS Ratio is 0.63. Descente's value of 23,371,840.48 is 3739494376.8% above this industry median. Overall, Descente has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Descente's Cyclically Adjusted PS Ratio compare to RL and VFC?
Descente's Cyclically Adjusted PS Ratio of 23,371,840.48 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cyclically Adjusted PS Ratio is 0.63. Descente's value of 23,371,840.48 is 3739494376.8% above this benchmark. 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 Manufacturing - Apparel & Accessories company?
The median Cyclically Adjusted PS Ratio among Manufacturing - Apparel & Accessories companies is 0.63, based on 884 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. Descente's current Cyclically Adjusted PS Ratio of 23,371,840.48 is 3739494376.8% 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 Descente and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cyclically Adjusted PS Ratio is 0.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Descente's current Cyclically Adjusted PS Ratio is 23,371,840.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Descente stock overvalued right now?
Descente (DESLF) has a current Cyclically Adjusted PS Ratio of 23,371,840.48. The current Cyclically Adjusted PS Ratio is 23,371,840.48 and 3739494376.8% above the Manufacturing - Apparel & Accessories industry median of 0.63. Descente's overall GF Score™ is 12/100. 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 Descente (DESLF), the current Cyclically Adjusted PS Ratio is 23,371,840.48 as of Aug. 08, 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.

Descente Business Description

Address 1-4-8 Mejiro, Toshima-ku, Tokyo, JPN, 171-8580
Descente Ltd is a Japanese based company engages in the manufacture and sale of sportswear, sporting goods, and related articles. The company markets its products under brands such as Descente, Le coq Sportif, Umbro, Arena, Musingwear, Skins, Marmot, Lanvin sport, Srixon, Avia, Ryka, Shiseist, Cutter and Buck, Inov-8 and other.
12GF Score

Get the complete analysis for DESLF

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

$358,757,751.30
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