Xi'an Qujiang Cultural Tourism Co (SHSE:600706) Cyclically Adjusted PS Ratio: 1.46 (As of Aug. 12, 2026) — 19% 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.

SHSE:600706 Xi'an Qujiang Cultural Tourism Co Ltd SHSE:600706
46 GF Score
Price ¥7.93
GF Value ¥9.11
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Xi'an Qujiang Cultural Tourism Co Cyclically Adjusted PS Ratio?

Xi'an Qujiang Cultural Tourism Co SHSE:600706 +0.76% 46 Cyclically Adjusted PS Ratio is 1.46 as of Aug. 12, 2026, which is 19% below its 10-year median of 1.80. GuruFocus rates SHSE:600706 with a GF Score™ of 46/100 and a GF Value™ of ¥9.11 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 671 Travel & Leisure companies, Xi'an Qujiang Cultural Tourism Co ranks worse than 51.86% on this metric.

As of today (2026-08-12), Xi'an Qujiang Cultural Tourism Co's current share price is ¥7.93. Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ¥5.44. Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio for today is 1.46.

The historical rank and industry rank for Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio or its related term are showing as below:

SHSE:600706' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.89   Med: 1.8   Max: 3.82
Current: 1.4

During the past years, Xi'an Qujiang Cultural Tourism Co's highest Cyclically Adjusted PS Ratio was 3.82. The lowest was 0.89. And the median was 1.80.

SHSE:600706's Cyclically Adjusted PS Ratio is ranked worse than
51.86% of 671 companies
in the Travel & Leisure industry
Industry Median: 1.34 vs SHSE:600706: 1.40

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.

Xi'an Qujiang Cultural Tourism Co's adjusted revenue per share data for the three months ended in Mar. 2026 was ¥0.932. 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 ¥5.44 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Xi'an Qujiang Cultural Tourism Co  (SHSE:600706) 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.


Xi'an Qujiang Cultural Tourism Co Cyclically Adjusted PS Ratio Related Terms


Xi'an Qujiang Cultural Tourism Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Xi'an Qujiang Cultural Tourism Co'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.

Xi'an Qujiang Cultural Tourism Co Cyclically Adjusted PS Ratio Chart

Xi'an Qujiang Cultural Tourism Co 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 1.17 2.32 2.63 1.73 1.95

Xi'an Qujiang Cultural Tourism Co 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 1.79 1.84 1.95 1.95 1.82

SHSE:600706 vs BKNG, ABNB, RCL: Cyclically Adjusted PS Ratio Comparison

For the Travel Services subindustry, Xi'an Qujiang Cultural Tourism Co'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.


Xi'an Qujiang Cultural Tourism Co Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio falls into.


SHSE:600706
46GF Score
Xi'an Qujiang Cultural Tourism Co Ltd SHSE:600706
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Xi'an Qujiang Cultural Tourism Co 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.

Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=7.93/5.44
=1.46

* 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.

Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, Xi'an Qujiang Cultural Tourism Co'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)
=0.932/116.3033*116.3033
=0.932

Current CPI (Mar. 2026) = 116.3033.

Xi'an Qujiang Cultural Tourism Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 1.158 101.400 1.328
201609 1.148 102.400 1.304
201612 1.526 102.600 1.730
201703 1.076 103.200 1.213
201706 1.223 103.100 1.380
201709 1.400 104.100 1.564
201712 1.606 104.500 1.787
201803 1.344 105.300 1.484
201806 1.582 104.900 1.754
201809 1.712 106.600 1.868
201812 1.571 106.500 1.716
201903 1.450 107.700 1.566
201906 1.549 107.700 1.673
201909 1.625 109.800 1.721
201912 1.460 111.200 1.527
202003 0.775 112.300 0.803
202006 0.835 110.400 0.880
202009 1.633 111.700 1.700
202012 1.974 111.500 2.059
202103 1.091 112.662 1.126
202106 1.950 111.769 2.029
202109 1.380 112.215 1.430
202112 1.294 113.108 1.331
202203 0.785 114.335 0.799
202206 0.952 114.558 0.967
202209 1.038 115.339 1.047
202212 0.706 115.116 0.713
202303 1.433 115.116 1.448
202306 1.254 114.558 1.273
202309 1.647 115.339 1.661
202312 1.624 114.781 1.646
202403 1.896 115.227 1.914
202406 1.227 114.781 1.243
202409 1.169 115.785 1.174
202412 0.710 114.893 0.719
202503 1.193 115.116 1.205
202506 0.756 114.907 0.765
202509 1.084 115.471 1.092
202512 0.836 115.832 0.839
202603 0.932 116.303 0.932

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 1.46 mean?
Xi'an Qujiang Cultural Tourism Co (SHSE:600706) has a Cyclically Adjusted PS Ratio of 1.46 as of Aug. 12, 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 Xi'an Qujiang Cultural Tourism Co and its competitors. This is 19% below median its historical median of 1.80. Over the past decade, Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio has ranged from 0.89 to 3.82. According to the industry distribution chart, Xi'an Qujiang Cultural Tourism Co ranks #348 out of 671 companies in the Travel & Leisure industry, placing it in the top 51.9%.
Is Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio too high?
Xi'an Qujiang Cultural Tourism Co's current Cyclically Adjusted PS Ratio of 1.46 is 19% below median its 10-year median of 1.80. Over the past 10 years, this metric has ranged from a low of 0.89 to a high of 3.82. The Travel & Leisure industry median Cyclically Adjusted PS Ratio is 1.34. Xi'an Qujiang Cultural Tourism Co's value of 1.46 is 9% above this industry median. Based on the distribution chart, Xi'an Qujiang Cultural Tourism Co ranks #348 out of 671 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Xi'an Qujiang Cultural Tourism Co has a GF Score™ of 46/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Xi'an Qujiang Cultural Tourism Co's Cyclically Adjusted PS Ratio compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Xi'an Qujiang Cultural Tourism Co ranks #348 out of 671 companies for Cyclically Adjusted PS Ratio. This places Xi'an Qujiang Cultural Tourism Co in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.34. Xi'an Qujiang Cultural Tourism Co's value of 1.46 is 9% above this benchmark. Historically, Xi'an Qujiang Cultural Tourism Co's own Cyclically Adjusted PS Ratio has ranged from 0.89 to 3.82 over the past decade. While the company's 10-year median is 1.80 vs. the industry median of 1.34, Xi'an Qujiang Cultural Tourism Co 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 1.34, based on 671 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. Xi'an Qujiang Cultural Tourism Co's current Cyclically Adjusted PS Ratio of 1.46 is 9% 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 Xi'an Qujiang Cultural Tourism Co and its competitors. For the Travel & Leisure industry, the median Cyclically Adjusted PS Ratio is 1.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Xi'an Qujiang Cultural Tourism Co's current Cyclically Adjusted PS Ratio is 1.46, which is 19% below median its own 10-year median of 1.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xi'an Qujiang Cultural Tourism Co stock overvalued right now?
Based on GuruFocus' analysis, Xi'an Qujiang Cultural Tourism Co (SHSE:600706) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥9.11, compared to a current price of ¥7.93 — trading 13% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.46, which is 19% below median its 10-year median of 1.80 and 9% above the Travel & Leisure industry median of 1.34. Xi'an Qujiang Cultural Tourism Co's overall GF Score™ is 46/100 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 Xi'an Qujiang Cultural Tourism Co (SHSE:600706), the current Cyclically Adjusted PS Ratio is 1.46 as of Aug. 12, 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 Xi'an Qujiang Cultural Tourism Co (SHSE:600706) Overvalued in 2026?

Based on GuruFocus' analysis, Xi'an Qujiang Cultural Tourism Co stock appears to be undervalued. The current stock price of ¥7.93 is trading 13% below its estimated GF Value™ of ¥9.11. GuruFocus considers Xi'an Qujiang Cultural Tourism Co to be Modestly Undervalued.

Key valuation signals for SHSE:600706:

  • Cyclically Adjusted PS Ratio: 1.46 (19% below median its 10-year median of 1.80)
  • GF Value™: ¥9.11 vs. price of ¥7.93 (13% below fair value)
  • GF Score™: 46/100 with 5 warning signs
  • Industry Position: 9% above the Travel & Leisure median (#348 of 671)

No single metric tells the full story. See the SHSE:600706 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Xi'an Qujiang Cultural Tourism Co Business Description

Address Yanta South Road, 7-8th Floor, Qujiang Cultural Building, Qujiang New District, Xi'an, Shaanxi, CHN, 710061
Xi'an Qujiang Cultural Tourism Co Ltd operates tourism business. The business scope includes: scenic spot operation and management business, cultural theme hotel management (including catering management) business, travel agency business, performance and performing arts business, sports project business, cultural tourism product business, landscaping and other new tourism businesses.
46GF Score

Get the complete analysis for SHSE:600706

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

¥7.93
Price
¥9.11
GF Value