BLUNF (Belluna Co) Cyclically Adjusted Revenue per Share: $0.00 (As of Mar. 2026)

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BLUNF Belluna Co Ltd BLUNF
59 GF Score
Price $2.00
GF Value $1.54
! 5 Warning Signs
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What is Belluna Co Cyclically Adjusted Revenue per Share?

Belluna Co BLUNF 59 Cyclically Adjusted Revenue per Share is $0.00 as of Mar. 2026. GuruFocus rates BLUNF with a GF Score™ of 59/100 and a GF Value™ of $1.54. The stock has 5 warning signs investors should review.

Note: As Cyclically Adjusted Revenue per Share is a main component used to calculate Cyclically Adjusted PS Ratio. If the month end stock price for this stock is zero, result may not be accurate due to the exchange rate between different shares and the data will not be stored into our database. Selected historical data showed in the calculation section below is only for demostration purpose.

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.

Belluna Co's adjusted revenue per share for the three months ended in Mar. 2026 was $3.519. 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 $0.00 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Belluna Co's average Cyclically Adjusted Revenue Growth Rate was 4.90% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 6.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 7.40% 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 Belluna Co was 8.20% per year. The lowest was 6.40% per year. And the median was 7.60% per year.

As of today (2026-09-09), Belluna Co's current stock price is $2.00. Belluna Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was $0.00. Belluna Co's Cyclically Adjusted PS Ratio of today is .

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Belluna Co was 1.19. The lowest was 0.28. And the median was 0.46.


Belluna Co  (OTCPK:BLUNF) 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Belluna Co was 1.19. The lowest was 0.28. And the median was 0.46.


Be Aware

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


Belluna Co Cyclically Adjusted Revenue per Share Related Terms


Belluna Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Belluna Co'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.

Belluna Co Cyclically Adjusted Revenue per Share Chart

Belluna Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.62 5.19 6.25 4.42 0.00

Belluna Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 4.76 4.18 0.00 0.00 0.00

BLUNF vs CASY, WSM, ULTA: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Retail subindustry, Belluna 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.


Belluna Co Cyclically Adjusted PS Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Belluna Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


BLUNF
59GF Score
Belluna Co Ltd BLUNF
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Belluna Co 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, Belluna 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)
=3.519/112.7000*112.7000
=3.519

Current CPI (Mar. 2026) = 112.7000.

Belluna Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 3.628 98.100 4.168
201609 2.980 98.000 3.427
201612 3.809 98.400 4.363
201703 3.320 98.100 3.814
201706 3.814 98.500 4.364
201709 3.130 98.800 3.570
201712 4.292 99.400 4.866
201803 3.849 99.200 4.373
201806 3.920 99.200 4.453
201809 3.413 99.900 3.850
201812 4.984 99.700 5.634
201903 4.082 99.700 4.614
201906 4.409 99.800 4.979
201909 3.854 100.100 4.339
201912 4.871 100.500 5.462
202003 4.074 100.300 4.578
202006 4.663 99.900 5.260
202009 4.177 99.900 4.712
202012 6.278 99.300 7.125
202103 4.984 99.900 5.623
202106 5.536 99.500 6.270
202109 4.402 100.100 4.956
202112 5.708 100.100 6.426
202203 4.491 101.100 5.006
202206 4.126 101.800 4.568
202209 3.273 103.100 3.578
202212 4.727 104.100 5.118
202303 4.017 104.400 4.336
202306 3.793 105.200 4.063
202309 3.096 106.200 3.285
202312 4.322 106.800 4.561
202403 3.591 107.200 3.775
202406 3.365 108.200 3.505
202409 3.314 108.900 3.430
202412 4.146 110.700 4.221
202503 3.633 111.100 3.685
202506 3.656 111.700 3.689
202509 3.315 112.000 3.336
202512 4.424 113.000 4.412
202603 3.519 112.700 3.519

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 $0.00 mean?
Belluna Co (BLUNF) has a Cyclically Adjusted Revenue per Share of $0.00 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 Belluna Co and its competitors.
Is Belluna Co's Cyclically Adjusted Revenue per Share too high?
Belluna Co's current Cyclically Adjusted Revenue per Share is $0.00. Overall, Belluna Co has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Belluna Co's Cyclically Adjusted Revenue per Share compare to CASY and WSM?
Belluna Co's Cyclically Adjusted Revenue per Share of $0.00 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted Revenue per Share depends on the Retail - Cyclical 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 Belluna Co and its competitors. Belluna Co's current Cyclically Adjusted Revenue per Share is $0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Belluna Co stock overvalued right now?
Belluna Co (BLUNF) has a current Cyclically Adjusted Revenue per Share of $0.00. The stock's GF Value™ is $1.54, compared to a current price of $2.00 — trading 29.9% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is $0.00. Belluna Co's overall GF Score™ is 59/100 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 Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Belluna Co (BLUNF), the current Cyclically Adjusted Revenue per Share is $0.00 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 Belluna Co (BLUNF) Overvalued in 2026?

Based on GuruFocus' analysis, Belluna Co stock appears to be overvalued. The current stock price of $2.00 is trading 29.9% above its estimated GF Value™ of $1.54.

Key valuation signals for BLUNF:

  • Cyclically Adjusted Revenue per Share: $0.00
  • GF Value™: $1.54 vs. price of $2.00 (29.9% above fair value)
  • GF Score™: 59/100 with 5 warning signs

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


Belluna Co Business Description

Other Exchanges 9997:Japan73L:Germany
Address 4-2 Miyamoto-cho, Ageo City, Saitama, JPN, 362-8688
Belluna Co Ltd is primarily a mail-order retailer that sells a wide range of products, including apparel, home furnishings, food, wine, cosmetics, health food, and nursing supplies through catalogs and e-commerce sites. More than 80% of the company's sales come from its mail-order business. Remaining revenue comes from its apparel retail stores; its solution business, which offers outsourced services for Belluna's corporate clients; its finance business, which offers financing services that target mail-order customers; and its property business, which leases office and commercial space and engages in property development. Nearly all the company's sales are in Japan.
59GF Score

Get the complete analysis for BLUNF

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

$2.00
Price
$1.54
GF Value