Przedsiebiorstwo Handlowe Best (WAR:BST) Cyclically Adjusted PS Ratio: 2.21 (As of Jul. 17, 2026) — 12% Above Median

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WAR:BST Przedsiebiorstwo Handlowe Best SA WAR:BST
75 GF Score
Price zł34.00
GF Value zł33.97
Valuation Fairly Valued
! 12 Warning Signs
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What is Przedsiebiorstwo Handlowe Best Cyclically Adjusted PS Ratio?

Przedsiebiorstwo Handlowe Best WAR:BST -1.73% 75 Cyclically Adjusted PS Ratio is 2.21 as of Jul. 17, 2026, which is 12% above its 10-year median of 1.98. GuruFocus rates WAR:BST with a GF Score™ of 75/100 and a GF Value™ of zł33.97 (Fairly Valued). The stock has 12 warning signs investors should review. Among 419 Credit Services companies, Przedsiebiorstwo Handlowe Best ranks better than 56.32% on this metric.

As of today (2026-07-17), Przedsiebiorstwo Handlowe Best's current share price is zł34.00. Przedsiebiorstwo Handlowe Best's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was zł15.40. Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PS Ratio for today is 2.21.

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

WAR:BST' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 1.58   Med: 1.98   Max: 3.74
Current: 2.27

During the past years, Przedsiebiorstwo Handlowe Best's highest Cyclically Adjusted PS Ratio was 3.74. The lowest was 1.58. And the median was 1.98.

WAR:BST's Cyclically Adjusted PS Ratio is ranked better than
56.32% of 419 companies
in the Credit Services industry
Industry Median: 3.05 vs WAR:BST: 2.27

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.

Przedsiebiorstwo Handlowe Best's adjusted revenue per share data for the three months ended in Mar. 2026 was zł5.455. 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 zł15.40 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Przedsiebiorstwo Handlowe Best  (WAR:BST) 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

WAR:BST 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.


WAR:BST
75GF Score
Przedsiebiorstwo Handlowe Best SA WAR:BST
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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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 PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=34.00/15.40
=2.21

* 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'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)
=5.455/163.0700*163.0700
=5.455

Current CPI (Mar. 2026) = 163.0700.

Przedsiebiorstwo Handlowe Best Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 2.104 99.552 3.446
201609 2.185 99.064 3.597
201612 2.511 100.366 4.080
201703 1.606 101.018 2.593
201706 2.468 101.180 3.978
201709 2.821 101.343 4.539
201712 1.406 102.564 2.235
201803 2.423 102.564 3.852
201806 2.692 103.378 4.246
201809 3.044 103.378 4.802
201812 -0.616 103.785 -0.968
201903 2.893 104.274 4.524
201906 3.210 105.983 4.939
201909 3.019 105.983 4.645
201912 2.353 107.123 3.582
202003 3.056 109.076 4.569
202006 3.379 109.402 5.037
202009 3.047 109.320 4.545
202012 1.271 109.565 1.892
202103 3.299 112.658 4.775
202106 2.545 113.960 3.642
202109 2.517 115.588 3.551
202112 2.477 119.088 3.392
202203 3.528 125.031 4.601
202206 2.684 131.705 3.323
202209 3.027 135.531 3.642
202212 3.094 139.113 3.627
202303 3.446 145.950 3.850
202306 3.184 147.009 3.532
202309 3.089 146.113 3.447
202312 2.988 147.741 3.298
202403 3.676 149.044 4.022
202406 3.366 150.997 3.635
202409 3.513 153.439 3.734
202412 3.664 154.660 3.863
202503 4.064 157.021 4.221
202506 4.630 157.509 4.793
202509 4.589 158.000 4.736
202512 4.598 158.320 4.736
202603 5.455 163.070 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.

What does a Cyclically Adjusted PS Ratio of 2.21 mean?
Przedsiebiorstwo Handlowe Best (WAR:BST) has a Cyclically Adjusted PS Ratio of 2.21 as of Jul. 17, 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 Przedsiebiorstwo Handlowe Best and its competitors. This is 12% above median its historical median of 1.98. Over the past decade, Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PS Ratio has ranged from 1.58 to 3.74. According to the industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #183 out of 419 companies in the Credit Services industry, placing it in the top 43.7%.
Is Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PS Ratio too high?
Przedsiebiorstwo Handlowe Best's current Cyclically Adjusted PS Ratio of 2.21 is 12% above median its 10-year median of 1.98. Over the past 10 years, this metric has ranged from a low of 1.58 to a high of 3.74. The Credit Services industry median Cyclically Adjusted PS Ratio is 3.05. Przedsiebiorstwo Handlowe Best's value of 2.21 is 27.5% below this industry median. Based on the distribution chart, Przedsiebiorstwo Handlowe Best ranks #183 out of 419 companies in the Credit Services industry, which is above the industry midpoint. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's Cyclically Adjusted PS Ratio compare to V and MA?
According to the Credit Services industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #183 out of 419 companies for Cyclically Adjusted PS Ratio. This puts Przedsiebiorstwo Handlowe Best in the upper half of its industry. The industry median Cyclically Adjusted PS Ratio is 3.05. Przedsiebiorstwo Handlowe Best's value of 2.21 is 27.5% below this benchmark. Historically, Przedsiebiorstwo Handlowe Best's own Cyclically Adjusted PS Ratio has ranged from 1.58 to 3.74 over the past decade. While the company's 10-year median is 1.98 vs. the industry median of 3.05, Przedsiebiorstwo Handlowe Best 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 Credit Services company?
The median Cyclically Adjusted PS Ratio among Credit Services companies is 3.05, based on 419 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. Przedsiebiorstwo Handlowe Best's current Cyclically Adjusted PS Ratio of 2.21 is 27.5% 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 Przedsiebiorstwo Handlowe Best and its competitors. For the Credit Services industry, the median Cyclically Adjusted PS Ratio is 3.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Przedsiebiorstwo Handlowe Best's current Cyclically Adjusted PS Ratio is 2.21, which is 12% above median its own 10-year median of 1.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best (WAR:BST) is currently considered Fairly Valued. The stock's GF Value™ is zł33.97, compared to a current price of zł34.00 — trading 0.1% above its estimated fair value. The current Cyclically Adjusted PS Ratio is 2.21, which is 12% above median its 10-year median of 1.98 and 27.5% below the Credit Services industry median of 3.05. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 75/100 with 12 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 Przedsiebiorstwo Handlowe Best (WAR:BST), the current Cyclically Adjusted PS Ratio is 2.21 as of Jul. 17, 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 Przedsiebiorstwo Handlowe Best (WAR:BST) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be overvalued. The current stock price of zł34.00 is trading 0.1% above its estimated GF Value™ of zł33.97. GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.

Key valuation signals for WAR:BST:

  • Cyclically Adjusted PS Ratio: 2.21 (12% above median its 10-year median of 1.98)
  • GF Value™: zł33.97 vs. price of zł34.00 (0.1% above fair value)
  • GF Score™: 75/100 with 12 warning signs
  • Industry Position: 27.5% below the Credit Services median (#183 of 419)

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


Przedsiebiorstwo Handlowe Best Business Description

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

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

zł34.00
Price
zł33.97
GF Value