Tower Investments (WAR:TOW) Cyclically Adjusted PS Ratio: (As of Jul. 27, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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Charlie Tian
Charlie Tian
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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.

WAR:TOW Tower Investments SA WAR:TOW
30 GF Score
Price zł1.76
GF Value zł0.56
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Tower Investments Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Tower Investments  (WAR:TOW) 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.


Tower Investments Cyclically Adjusted PS Ratio Related Terms


Tower Investments Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Tower Investments'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.

Tower Investments Cyclically Adjusted PS Ratio Chart

Tower Investments Annual Data
Trend Oct16 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 0.00 0.11

Tower Investments 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 0.00 0.00 0.11 0.11 0.00

Tower Investments Cyclically Adjusted PS Ratio Competitor Comparison

For the Real Estate - Development subindustry, Tower Investments'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.


Tower Investments Cyclically Adjusted PS Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Tower Investments's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


WAR:TOW
30GF Score
Tower Investments SA WAR:TOW
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Tower Investments 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.

Tower Investments's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, Tower Investments'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)
=0/163.0700*163.0700
=0.000

Current CPI (Mar. 2026) = 163.0700.

Tower Investments Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201509 0.000 99.634 0.000
201603 0.000 98.983 0.000
201606 4.989 99.552 8.172
201609 2.847 99.064 4.686
201701 3.350 100.773 5.421
201704 0.392 101.343 0.631
201707 1.460 101.018 2.357
201803 8.464 102.564 13.457
201806 11.799 103.378 18.612
201809 3.956 103.378 6.240
201812 3.850 103.785 6.049
201903 0.396 104.274 0.619
201906 3.113 105.983 4.790
201909 12.979 105.983 19.970
201912 8.620 107.123 13.122
202003 0.576 109.076 0.861
202006 0.126 109.402 0.188
202009 5.738 109.320 8.559
202012 6.077 109.565 9.045
202103 10.857 112.658 15.715
202106 6.740 113.960 9.645
202109 -0.179 115.588 -0.253
202112 14.875 119.088 20.369
202203 1.216 125.031 1.586
202206 9.081 131.705 11.244
202209 2.326 135.531 2.799
202212 4.523 139.113 5.302
202303 2.424 145.950 2.708
202306 1.156 147.009 1.282
202309 0.139 146.113 0.155
202312 1.316 147.741 1.453
202403 0.213 149.044 0.233
202406 0.332 150.997 0.359
202409 0.005 153.439 0.005
202412 3.624 154.660 3.821
202503 0.000 157.021 0.000
202506 0.000 157.509 0.000
202509 0.611 158.000 0.631
202512 0.096 158.320 0.099
202603 0.000 163.070 0.000

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 Tower Investments (WAR:TOW) Overvalued in 2026?

Based on GuruFocus' analysis, Tower Investments stock appears to be overvalued. The current stock price of zł1.76 is trading 214.3% above its estimated GF Value™ of zł0.56. GuruFocus considers Tower Investments to be Significantly Overvalued.

Key valuation signals for WAR:TOW:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: zł0.56 vs. price of zł1.76 (214.3% above fair value)
  • GF Score™: 30/100 with 5 warning signs

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


Tower Investments Business Description

Address Aleja Jana Pawla II 27, Warsaw, POL, 00-867
Tower Investments SA is a real estate development company. It develops retail properties and parks, as well as multi-purpose residential and commercial buildings. It co-creates and co-owns the SHOPIN brand which lends its name to shopping malls and retail parks. The company portfolio covers properties located in Poland.
30GF Score

Get the complete analysis for WAR:TOW

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

zł1.76
Price
zł0.56
GF Value