Best Eastern Hotels (BOM:508664) Cyclically Adjusted Revenue per Share: ₹3.72 (As of Mar. 2026)

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BOM:508664 Best Eastern Hotels Ltd BOM:508664
57 GF Score
Price ₹18.85
GF Value ₹15.18
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Best Eastern Hotels Cyclically Adjusted Revenue per Share?

Best Eastern Hotels BOM:508664 -0.11% 57 Cyclically Adjusted Revenue per Share is ₹3.72 as of Mar. 2026. GuruFocus rates BOM:508664 with a GF Score™ of 57/100 and a GF Value™ of ₹15.18 (Modestly Overvalued). The stock has 5 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.

Best Eastern Hotels's adjusted revenue per share for the three months ended in Mar. 2026 was ₹0.628. 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 ₹3.72 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Best Eastern Hotels's average Cyclically Adjusted Revenue Growth Rate was -1.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 0.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 1.30% 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 Best Eastern Hotels was 2.20% per year. The lowest was 0.30% per year. And the median was 1.60% per year.

As of today (2026-08-19), Best Eastern Hotels's current stock price is ₹18.85. Best Eastern Hotels's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₹3.72. Best Eastern Hotels's Cyclically Adjusted PS Ratio of today is 5.07.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Best Eastern Hotels was 17.24. The lowest was 2.67. And the median was 5.29.


Best Eastern Hotels  (BOM:508664) 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.

Best Eastern Hotels's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=18.85/3.72
=5.07

* 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 Best Eastern Hotels was 17.24. The lowest was 2.67. And the median was 5.29.


Be Aware

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


Best Eastern Hotels Cyclically Adjusted Revenue per Share Related Terms


Best Eastern Hotels Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Best Eastern Hotels'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.

Best Eastern Hotels Cyclically Adjusted Revenue per Share Chart

Best Eastern Hotels 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 3.59 3.69 3.75 3.77 3.72

Best Eastern Hotels 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 3.77 3.77 3.83 3.81 3.72

BOM:508664 vs MAR, HLT, H: Cyclically Adjusted Revenue per Share Comparison

For the Lodging subindustry, Best Eastern Hotels'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.


Best Eastern Hotels Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Best Eastern Hotels's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Best Eastern Hotels's Cyclically Adjusted PS Ratio falls into.


BOM:508664
57GF Score
Best Eastern Hotels Ltd BOM:508664
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Best Eastern Hotels 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, Best Eastern Hotels'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)
=0.628/164.2724*164.2724
=0.628

Current CPI (Mar. 2026) = 164.2724.

Best Eastern Hotels Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 0.915 105.961 1.419
201609 0.505 105.961 0.783
201612 0.747 105.196 1.167
201703 0.716 105.196 1.118
201706 0.887 107.109 1.360
201709 0.372 109.021 0.561
201712 0.836 109.404 1.255
201803 0.695 109.786 1.040
201806 0.958 111.317 1.414
201809 0.531 115.142 0.758
201812 0.971 115.142 1.385
201903 0.605 118.202 0.841
201906 0.756 120.880 1.027
201909 0.438 123.175 0.584
201912 0.702 126.235 0.914
202003 0.523 124.705 0.689
202006 0.000 127.000 0.000
202009 0.040 130.118 0.050
202012 0.623 130.889 0.782
202103 0.737 131.771 0.919
202106 0.054 134.084 0.066
202109 0.751 135.847 0.908
202112 0.991 138.161 1.178
202203 0.827 138.822 0.979
202206 1.185 142.347 1.368
202209 0.713 144.661 0.810
202212 1.026 145.763 1.156
202303 0.716 146.865 0.801
202306 1.139 150.280 1.245
202309 0.545 151.492 0.591
202312 0.995 152.924 1.069
202403 0.820 153.035 0.880
202406 1.104 155.789 1.164
202409 0.903 157.882 0.940
202412 0.946 158.323 0.982
202503 0.779 157.552 0.812
202506 1.036 159.755 1.065
202509 0.758 162.289 0.767
202512 0.821 163.281 0.826
202603 0.628 164.272 0.628

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 ₹3.72 mean?
Best Eastern Hotels (BOM:508664) has a Cyclically Adjusted Revenue per Share of ₹3.72 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 Best Eastern Hotels and its competitors.
Is Best Eastern Hotels' Cyclically Adjusted Revenue per Share too high?
Best Eastern Hotels' current Cyclically Adjusted Revenue per Share is ₹3.72. Overall, Best Eastern Hotels has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Best Eastern Hotels' Cyclically Adjusted Revenue per Share compare to MAR and HLT?
Best Eastern Hotels' Cyclically Adjusted Revenue per Share of ₹3.72 can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Cyclically Adjusted Revenue per Share depends on the Travel & Leisure 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 Best Eastern Hotels and its competitors. Best Eastern Hotels's current Cyclically Adjusted Revenue per Share is ₹3.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Eastern Hotels stock overvalued right now?
Based on GuruFocus' analysis, Best Eastern Hotels (BOM:508664) is currently considered Modestly Overvalued. The stock's GF Value™ is ₹15.18, compared to a current price of ₹18.85 — trading 24.2% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₹3.72. Best Eastern Hotels' overall GF Score™ is 57/100 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 Best Eastern Hotels (BOM:508664), the current Cyclically Adjusted Revenue per Share is ₹3.72 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 Best Eastern Hotels (BOM:508664) Overvalued in 2026?

Based on GuruFocus' analysis, Best Eastern Hotels stock appears to be overvalued. The current stock price of ₹18.85 is trading 24.2% above its estimated GF Value™ of ₹15.18. GuruFocus considers Best Eastern Hotels to be Modestly Overvalued.

Key valuation signals for BOM:508664:

  • Cyclically Adjusted Revenue per Share: ₹3.72
  • GF Value™: ₹15.18 vs. price of ₹18.85 (24.2% above fair value)
  • GF Score™: 57/100 with 5 warning signs

No single metric tells the full story. See the BOM:508664 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Best Eastern Hotels Business Description

Address 293/299, Dr. C.H. Street, 401, Chartered House, Near Marine Lines Church, Mumbai, MH, IND, 400 002
Best Eastern Hotels Ltd is engaged in the business of hospitality and managing the resort. The company operates a hotel, Usha Ascot that provides various facilities, such as cuisine, including Indian, Chinese, and Continental food; a swimming pool with a sunken bar and an open restaurant; a permit room; a health club with a steam room; sauna, Jacuzzi and massage facility; indoor recreation, including table tennis, and in-house laundry and bakery. Its conference and banquet facilities include Mel Milap Hall and The Brain Stromer. Its accommodation facilities include Luxury Villa, Ascot Villa, Executive Deluxe, and Deluxe Room. The company generates the majority of its revenue from the sale of room services.
57GF Score

Get the complete analysis for BOM:508664

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

₹18.85
Price
₹15.18
GF Value