Przedsiebiorstwo Handlowe Best (FRA:N74) Cyclically Adjusted PS Ratio: (As of Sep. 14, 2026)

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Director of Data and Quant Analytics at GuruFocus
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FRA:N74 Przedsiebiorstwo Handlowe Best SA FRA:N74
73 GF Score
Price €7.84
GF Value €7.59
! 13 Warning Signs
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What is Przedsiebiorstwo Handlowe Best Cyclically Adjusted PS Ratio?

Note: If the price history is too short, we do not calculate current Cyclically Adjusted PS Ratio for this stock. All the historical data is shown as the company's primary share's data instead.

Shiller PE for Stocks: The True Measure of Stock Valuation


Przedsiebiorstwo Handlowe Best  (FRA:N74) 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.


Przedsiebiorstwo Handlowe Best Cyclically Adjusted PS Ratio Related Terms


Przedsiebiorstwo Handlowe Best Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best'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.

Przedsiebiorstwo Handlowe Best Cyclically Adjusted PS Ratio Chart

Przedsiebiorstwo Handlowe Best Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.98 1.83 1.90 2.01 2.30

Przedsiebiorstwo Handlowe Best 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 1.77 2.06 2.30 1.60 2.20

FRA:N74 vs V, MA, AXP: Cyclically Adjusted PS Ratio Comparison

For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best'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.


Przedsiebiorstwo Handlowe Best Cyclically Adjusted PS Ratio vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


FRA:N74
73GF Score
Przedsiebiorstwo Handlowe Best SA FRA:N74
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Przedsiebiorstwo Handlowe Best 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.

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

For example, Przedsiebiorstwo Handlowe Best'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)
=1.126/162.2800*162.2800
=1.126

Current CPI (Jun. 2026) = 162.2800.

Przedsiebiorstwo Handlowe Best Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 0.502 99.064 0.822
201612 0.577 100.366 0.933
201703 0.369 101.018 0.593
201706 0.567 101.180 0.909
201709 0.648 101.343 1.038
201712 0.323 102.564 0.511
201803 0.557 102.564 0.881
201806 0.619 103.378 0.972
201809 0.700 103.378 1.099
201812 -0.141 103.785 -0.220
201903 0.665 104.274 1.035
201906 0.737 105.983 1.128
201909 0.694 105.983 1.063
201912 0.541 107.123 0.820
202003 0.702 109.076 1.044
202006 0.776 109.402 1.151
202009 0.700 109.320 1.039
202012 0.292 109.565 0.432
202103 0.758 112.658 1.092
202106 0.585 113.960 0.833
202109 0.578 115.588 0.811
202112 0.569 119.088 0.775
202203 0.811 125.031 1.053
202206 0.617 131.705 0.760
202209 0.696 135.531 0.833
202212 0.711 139.113 0.829
202303 0.792 145.950 0.881
202306 0.732 147.009 0.808
202309 0.710 146.113 0.789
202312 0.687 147.741 0.755
202403 0.845 149.044 0.920
202406 0.773 150.997 0.831
202409 0.807 153.439 0.853
202412 0.842 154.660 0.883
202503 0.934 157.021 0.965
202506 1.064 157.509 1.096
202509 1.055 158.000 1.084
202512 1.057 158.320 1.083
202603 1.254 163.070 1.248
202606 1.126 162.280 1.126

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.

Is Przedsiebiorstwo Handlowe Best (FRA:N74) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be overvalued. The current stock price of €7.84 is trading 3.3% above its estimated GF Value™ of €7.59.

Key valuation signals for FRA:N74:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: €7.59 vs. price of €7.84 (3.3% above fair value)
  • GF Score™: 73/100 with 13 warning signs

No single metric tells the full story. See the FRA:N74 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Przedsiebiorstwo Handlowe Best Business Description

Other Exchanges BST:Poland
Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
73GF Score

Get the complete analysis for FRA:N74

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

€7.84
Price
€7.59
GF Value