Union Pioneer PCL (BKK:UPF) Cyclically Adjusted Revenue per Share: ฿93.39 (As of Mar. 2026)

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BKK:UPF Union Pioneer PCL BKK:UPF
60 GF Score
Price ฿21.80
GF Value ฿29.44
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Union Pioneer PCL Cyclically Adjusted Revenue per Share?

Union Pioneer PCL BKK:UPF 60 Cyclically Adjusted Revenue per Share is ฿93.39 as of Mar. 2026. GuruFocus rates BKK:UPF with a GF Score™ of 60/100 and a GF Value™ of ฿29.44 (Modestly Undervalued). The stock has 4 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

Union Pioneer PCL's adjusted revenue per share for the three months ended in Mar. 2026 was ฿16.477. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is ฿93.39 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Union Pioneer PCL's average Cyclically Adjusted Revenue Growth Rate was -0.90% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -1.00% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 0.30% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Union Pioneer PCL was 1.10% per year. The lowest was -2.30% per year. And the median was 0.30% per year.

As of today (2026-07-23), Union Pioneer PCL's current stock price is ฿21.80. Union Pioneer PCL's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ฿93.39. Union Pioneer PCL's Cyclically Adjusted PS Ratio of today is 0.23.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Union Pioneer PCL was 1.00. The lowest was 0.22. And the median was 0.52.


Union Pioneer PCL  (BKK:UPF) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

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.

Union Pioneer PCL's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=21.80/93.39
=0.23

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Union Pioneer PCL was 1.00. The lowest was 0.22. And the median was 0.52.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Union Pioneer PCL Cyclically Adjusted Revenue per Share Related Terms


Union Pioneer PCL Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Union Pioneer PCL's Cyclically Adjusted Revenue per Share 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.

Union Pioneer PCL Cyclically Adjusted Revenue per Share Chart

Union Pioneer PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 92.87 95.45 94.30 93.73 92.75

Union Pioneer PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Revenue per Share 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 94.27 94.25 94.02 92.75 93.39

BKK:UPF vs AIN: Cyclically Adjusted Revenue per Share Comparison

For the Textile Manufacturing subindustry, Union Pioneer PCL'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.


Union Pioneer PCL Cyclically Adjusted PS Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Union Pioneer PCL's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Union Pioneer PCL's Cyclically Adjusted PS Ratio falls into.


BKK:UPF
60GF Score
Union Pioneer PCL BKK:UPF
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Union Pioneer PCL Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get 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.

For example, Union Pioneer PCL'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)
=16.477/330.2130*330.2130
=16.477

Current CPI (Mar. 2026) = 330.2130.

Union Pioneer PCL Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 19.386 241.018 26.560
201609 19.735 241.428 26.993
201612 19.893 241.432 27.208
201703 19.794 243.801 26.810
201706 19.613 244.955 26.439
201709 20.525 246.819 27.460
201712 19.729 246.524 26.427
201803 18.889 249.554 24.994
201806 17.755 251.989 23.267
201809 19.437 252.439 25.425
201812 18.315 251.233 24.073
201903 18.775 254.202 24.389
201906 18.184 256.143 23.442
201909 18.424 256.759 23.695
201912 17.802 256.974 22.876
202003 21.138 258.115 27.042
202006 25.837 257.797 33.095
202009 23.717 260.280 30.089
202012 19.922 260.474 25.256
202103 20.425 264.877 25.463
202106 19.226 271.696 23.367
202109 20.223 274.310 24.344
202112 20.493 278.802 24.272
202203 22.098 287.504 25.381
202206 22.842 296.311 25.455
202209 24.433 296.808 27.183
202212 16.779 296.797 18.668
202303 18.740 301.836 20.502
202306 16.863 305.109 18.250
202309 17.206 307.789 18.460
202312 19.720 306.746 21.229
202403 18.676 312.332 19.745
202406 16.995 314.175 17.863
202409 19.014 315.301 19.913
202412 19.471 315.605 20.372
202503 19.854 319.799 20.501
202506 16.405 322.561 16.794
202509 17.809 324.800 18.106
202512 15.759 324.054 16.059
202603 16.477 330.213 16.477

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of ฿93.39 mean?
Union Pioneer PCL (BKK:UPF) has a Cyclically Adjusted Revenue per Share of ฿93.39 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Union Pioneer PCL and its competitors.
Is Union Pioneer PCL's Cyclically Adjusted Revenue per Share too high?
Union Pioneer PCL's current Cyclically Adjusted Revenue per Share is ฿93.39. Overall, Union Pioneer PCL has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Union Pioneer PCL's Cyclically Adjusted Revenue per Share compare to AIN?
Union Pioneer PCL's Cyclically Adjusted Revenue per Share of ฿93.39 can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Revenue per Share for a Manufacturing - Apparel & Accessories company?
A good Cyclically Adjusted Revenue per Share depends on the Manufacturing - Apparel & Accessories industry context. However, Cyclically Adjusted Revenue per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Union Pioneer PCL and its competitors. Union Pioneer PCL's current Cyclically Adjusted Revenue per Share is ฿93.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Pioneer PCL stock overvalued right now?
Based on GuruFocus' analysis, Union Pioneer PCL (BKK:UPF) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿29.44, compared to a current price of ฿21.80 — trading 26% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ฿93.39. Union Pioneer PCL's overall GF Score™ is 60/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Union Pioneer PCL (BKK:UPF), the current Cyclically Adjusted Revenue per Share is ฿93.39 as of Mar. 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 Union Pioneer PCL (BKK:UPF) Overvalued in 2026?

Based on GuruFocus' analysis, Union Pioneer PCL stock appears to be undervalued. The current stock price of ฿21.80 is trading 26% below its estimated GF Value™ of ฿29.44. GuruFocus considers Union Pioneer PCL to be Modestly Undervalued.

Key valuation signals for BKK:UPF:

  • Cyclically Adjusted Revenue per Share: ฿93.39
  • GF Value™: ฿29.44 vs. price of ฿21.80 (26% below fair value)
  • GF Score™: 60/100 with 4 warning signs

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


Union Pioneer PCL Business Description

Address No.1 Soi Serithai 62, Khwaeng Minburi, Khet Minburi, Bangkok, THA, 10510
Union Pioneer PCL is principally engaged in the manufacture and distribution of finished elastic products. It offers products such as Rubber thread and tape, Elastic braid, Elastic webbing and crochet, and covering yarn, among other products. The majority of the company's products are the raw materials for other products, such as the baby-adult diaper industry, garment industry, or other uses, depending on the nature of the business of the customers. Geographically, the company derives revenue from Thailand, the United States, and other countries.
60GF Score

Get the complete analysis for BKK:UPF

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

฿21.80
Price
฿29.44
GF Value