Przedsiebiorstwo Handlowe Best (FRA:N74) Cyclically Adjusted PS Ratio: (As of Jul. 31, 2026)

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.

FRA:N74 Przedsiebiorstwo Handlowe Best SA FRA:N74
75 GF Score
Price €7.24
GF Value €7.55
! 12 Warning Signs
View Full Analysis

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
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 1.96 1.77 2.06 2.30 1.60

FRA:N74 vs : 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
75GF 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 Mar. 2026 is calculated as:

For example, Przedsiebiorstwo Handlowe Best'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)
=5.455/330.2130*330.2130
=5.455

Current CPI (Mar. 2026) = 330.2130.

Przedsiebiorstwo Handlowe Best Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 2.104 241.018 2.883
201609 2.185 241.428 2.989
201612 2.511 241.432 3.434
201703 1.606 243.801 2.175
201706 2.468 244.955 3.327
201709 2.821 246.819 3.774
201712 1.406 246.524 1.883
201803 2.423 249.554 3.206
201806 2.692 251.989 3.528
201809 3.044 252.439 3.982
201812 -0.616 251.233 -0.810
201903 2.893 254.202 3.758
201906 3.210 256.143 4.138
201909 3.019 256.759 3.883
201912 2.353 256.974 3.024
202003 3.056 258.115 3.910
202006 3.379 257.797 4.328
202009 3.047 260.280 3.866
202012 1.271 260.474 1.611
202103 3.299 264.877 4.113
202106 2.545 271.696 3.093
202109 2.517 274.310 3.030
202112 2.477 278.802 2.934
202203 3.528 287.504 4.052
202206 2.684 296.311 2.991
202209 3.027 296.808 3.368
202212 3.094 296.797 3.442
202303 3.446 301.836 3.770
202306 3.184 305.109 3.446
202309 3.089 307.789 3.314
202312 2.988 306.746 3.217
202403 3.676 312.332 3.886
202406 3.366 314.175 3.538
202409 3.513 315.301 3.679
202412 3.664 315.605 3.834
202503 4.064 319.799 4.196
202506 4.630 322.561 4.740
202509 4.589 324.800 4.665
202512 4.598 324.054 4.685
202603 5.455 330.213 5.455

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 undervalued. The current stock price of €7.24 is trading 4.1% below its estimated GF Value™ of €7.55.

Key valuation signals for FRA:N74:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: €7.55 vs. price of €7.24 (4.1% below fair value)
  • GF Score™: 75/100 with 12 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

Comparable Companies
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.
75GF 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.

€7.24
Price
€7.55
GF Value