Comfort Intech (BOM:531216) Cyclically Adjusted Revenue per Share: ₹3.43 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BOM:531216 Comfort Intech Ltd BOM:531216
70 GF Score
Price ₹6.22
GF Value ₹8.87
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Comfort Intech Cyclically Adjusted Revenue per Share?

Comfort Intech BOM:531216 +1.80% 70 Cyclically Adjusted Revenue per Share is ₹3.43 as of Jun. 2026. GuruFocus rates BOM:531216 with a GF Score™ of 70/100 and a GF Value™ of ₹8.87 (Significantly Undervalued). The stock has 2 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.

Comfort Intech's adjusted revenue per share for the three months ended in Jun. 2026 was ₹1.019. 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 ₹3.43 for the trailing ten years ended in Jun. 2026.

During the past 12 months, Comfort Intech's average Cyclically Adjusted Revenue Growth Rate was 19.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 20.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 24.10% 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 Comfort Intech was 26.90% per year. The lowest was 20.70% per year. And the median was 25.20% per year.

As of today (2026-09-02), Comfort Intech's current stock price is ₹6.22. Comfort Intech's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 was ₹3.43. Comfort Intech's Cyclically Adjusted PS Ratio of today is 1.81.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Comfort Intech was 7.09. The lowest was 0.50. And the median was 2.15.


Comfort Intech  (BOM:531216) 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.

Comfort Intech's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=6.22/3.43
=1.81

* 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 Comfort Intech was 7.09. The lowest was 0.50. And the median was 2.15.


Be Aware

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


Comfort Intech Cyclically Adjusted Revenue per Share Related Terms


Comfort Intech Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Comfort Intech'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.

Comfort Intech Cyclically Adjusted Revenue per Share Chart

Comfort Intech 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 1.42 1.86 2.31 2.79 3.27

Comfort Intech 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 2.88 3.04 3.19 3.27 3.43

BOM:531216 vs MMM, HON: Cyclically Adjusted Revenue per Share Comparison

For the Conglomerates subindustry, Comfort Intech'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.


Comfort Intech Cyclically Adjusted PS Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Comfort Intech's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


BOM:531216
70GF Score
Comfort Intech Ltd BOM:531216
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Comfort Intech 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, Comfort Intech's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=1.019/167.3573*167.3573
=1.019

Current CPI (Jun. 2026) = 167.3573.

Comfort Intech Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 0.036 105.961 0.057
201612 0.104 105.196 0.165
201703 0.083 105.196 0.132
201706 0.053 107.109 0.083
201709 0.060 109.021 0.092
201712 0.246 109.404 0.376
201803 0.260 109.786 0.396
201806 0.389 111.317 0.585
201809 0.537 115.142 0.781
201812 0.327 115.142 0.475
201903 0.576 118.202 0.816
201906 0.473 120.880 0.655
201909 0.450 123.175 0.611
201912 0.521 126.235 0.691
202003 0.573 124.705 0.769
202006 0.259 127.000 0.341
202009 0.479 130.118 0.616
202012 0.837 130.889 1.070
202103 0.991 131.771 1.259
202106 0.521 134.084 0.650
202109 1.289 135.847 1.588
202112 1.041 138.161 1.261
202203 0.543 138.822 0.655
202206 1.206 142.347 1.418
202209 1.087 144.661 1.258
202212 1.162 145.763 1.334
202303 0.893 146.865 1.018
202306 0.708 150.280 0.788
202309 0.767 151.492 0.847
202312 0.767 152.924 0.839
202403 2.004 153.035 2.192
202406 1.225 155.789 1.316
202409 1.393 157.882 1.477
202412 1.434 158.323 1.516
202503 0.772 157.552 0.820
202506 0.636 159.755 0.666
202509 1.262 162.289 1.301
202512 1.502 163.281 1.539
202603 0.788 164.272 0.803
202606 1.019 167.357 1.019

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 ₹3.43 mean?
Comfort Intech (BOM:531216) has a Cyclically Adjusted Revenue per Share of ₹3.43 as of Jun. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Comfort Intech and its competitors.
Is Comfort Intech's Cyclically Adjusted Revenue per Share too high?
Comfort Intech's current Cyclically Adjusted Revenue per Share is ₹3.43. Overall, Comfort Intech has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Comfort Intech's Cyclically Adjusted Revenue per Share compare to MMM and HON?
Comfort Intech's Cyclically Adjusted Revenue per Share of ₹3.43 can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Cyclically Adjusted Revenue per Share depends on the Conglomerates 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 Comfort Intech and its competitors. Comfort Intech's current Cyclically Adjusted Revenue per Share is ₹3.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comfort Intech stock overvalued right now?
Based on GuruFocus' analysis, Comfort Intech (BOM:531216) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹8.87, compared to a current price of ₹6.22 — trading 29.9% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₹3.43. Comfort Intech's overall GF Score™ is 70/100 with 2 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 Comfort Intech (BOM:531216), the current Cyclically Adjusted Revenue per Share is ₹3.43 as of Jun. 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 Comfort Intech (BOM:531216) Overvalued in 2026?

Based on GuruFocus' analysis, Comfort Intech stock appears to be undervalued. The current stock price of ₹6.22 is trading 29.9% below its estimated GF Value™ of ₹8.87. GuruFocus considers Comfort Intech to be Significantly Undervalued.

Key valuation signals for BOM:531216:

  • Cyclically Adjusted Revenue per Share: ₹3.43
  • GF Value™: ₹8.87 vs. price of ₹6.22 (29.9% below fair value)
  • GF Score™: 70/100 with 2 warning signs

No single metric tells the full story. See the BOM:531216 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Comfort Intech Business Description

Other Exchanges COMFINTE:India
Address Opposite Natraj Market, S.V. Road, A-301, Hetal Arch, Malad (West), Mumbai, MH, IND, 400064
Comfort Intech Ltd is an India-based company. The company's segments include Trading in Goods; Manufacturing of Liquor; Trading in Shares /Mutual Funds; Financing; Leasing of Immovable Properties and Commission. It generates maximum revenue from the Liquor division. The Goods trading division is currently engaged in business of trading goods in various categories such as consumer appliances and durables, home appliances and electronics, textiles, etc., including but not limited to fans, fabrics, water heaters, and monoblock pumps.
70GF Score

Get the complete analysis for BOM:531216

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

₹6.22
Price
₹8.87
GF Value