West Leisure Resorts (BOM:538382) Cyclically Adjusted Revenue per Share: ₹3.65 (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:538382 West Leisure Resorts Ltd BOM:538382
61 GF Score
Price ₹75.79
GF Value ₹209.36
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is West Leisure Resorts Cyclically Adjusted Revenue per Share?

West Leisure Resorts BOM:538382 +2.07% 61 Cyclically Adjusted Revenue per Share is ₹3.65 as of Jun. 2026. GuruFocus rates BOM:538382 with a GF Score™ of 61/100 and a GF Value™ of ₹209.36 (Significantly Undervalued). The stock has 1 warning sign 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.

West Leisure Resorts's adjusted revenue per share for the three months ended in Jun. 2026 was ₹0.205. 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 ₹3.65 for the trailing ten years ended in Jun. 2026.

During the past 12 months, West Leisure Resorts's average Cyclically Adjusted Revenue Growth Rate was -22.80% 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.

As of today (2026-08-22), West Leisure Resorts's current stock price is ₹75.79. West Leisure Resorts's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 was ₹3.65. West Leisure Resorts's Cyclically Adjusted PS Ratio of today is 20.76.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of West Leisure Resorts was 46.48. The lowest was 16.90. And the median was 29.90.


West Leisure Resorts  (BOM:538382) 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.

West Leisure Resorts's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=75.79/3.65
=20.76

* 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 West Leisure Resorts was 46.48. The lowest was 16.90. And the median was 29.90.


Be Aware

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


West Leisure Resorts Cyclically Adjusted Revenue per Share Related Terms


West Leisure Resorts Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for West Leisure Resorts'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.

West Leisure Resorts Cyclically Adjusted Revenue per Share Chart

West Leisure Resorts 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 0.00 0.00 5.41 4.65 4.86

West Leisure Resorts 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 4.73 4.81 4.82 4.86 3.65

BOM:538382 vs MS, GS, SCHW: Cyclically Adjusted Revenue per Share Comparison

For the Capital Markets subindustry, West Leisure Resorts'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.


West Leisure Resorts Cyclically Adjusted PS Ratio vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, West Leisure Resorts's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where West Leisure Resorts's Cyclically Adjusted PS Ratio falls into.


BOM:538382
61GF Score
West Leisure Resorts Ltd BOM:538382
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

West Leisure Resorts 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, West Leisure Resorts'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)
=0.205/167.3573*167.3573
=0.205

Current CPI (Jun. 2026) = 167.3573.

West Leisure Resorts Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 3.151 105.961 4.977
201612 5.810 105.196 9.243
201703 0.113 105.196 0.180
201706 0.113 107.109 0.177
201709 0.114 109.021 0.175
201712 0.101 109.404 0.155
201803 7.157 109.786 10.910
201806 0.376 111.317 0.565
201809 0.091 115.142 0.132
201812 0.088 115.142 0.128
201903 0.125 118.202 0.177
201906 0.104 120.880 0.144
201909 0.107 123.175 0.145
201912 0.103 126.235 0.137
202003 1.586 124.705 2.128
202006 0.123 127.000 0.162
202009 0.111 130.118 0.143
202012 0.109 130.889 0.139
202103 0.170 131.771 0.216
202106 0.197 134.084 0.246
202109 0.149 135.847 0.184
202112 0.159 138.161 0.193
202203 0.159 138.822 0.192
202206 0.178 142.347 0.209
202209 0.176 144.661 0.204
202212 0.182 145.763 0.209
202303 0.241 146.865 0.275
202306 0.195 150.280 0.217
202309 0.199 151.492 0.220
202312 0.203 152.924 0.222
202403 0.229 153.035 0.250
202406 0.225 155.789 0.242
202409 0.436 157.882 0.462
202412 0.437 158.323 0.462
202503 0.442 157.552 0.470
202506 0.520 159.755 0.545
202509 0.511 162.289 0.527
202512 0.563 163.281 0.577
202603 0.330 164.272 0.336
202606 0.205 167.357 0.205

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 ₹3.65 mean?
West Leisure Resorts (BOM:538382) has a Cyclically Adjusted Revenue per Share of ₹3.65 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 West Leisure Resorts and its competitors.
Is West Leisure Resorts' Cyclically Adjusted Revenue per Share too high?
West Leisure Resorts' current Cyclically Adjusted Revenue per Share is ₹3.65. Overall, West Leisure Resorts has a GF Score™ of 61/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does West Leisure Resorts' Cyclically Adjusted Revenue per Share compare to MS and GS?
West Leisure Resorts' Cyclically Adjusted Revenue per Share of ₹3.65 can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Cyclically Adjusted Revenue per Share depends on the Capital Markets 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 West Leisure Resorts and its competitors. West Leisure Resorts's current Cyclically Adjusted Revenue per Share is ₹3.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West Leisure Resorts stock overvalued right now?
Based on GuruFocus' analysis, West Leisure Resorts (BOM:538382) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹209.36, compared to a current price of ₹75.79 — trading 63.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₹3.65. West Leisure Resorts' overall GF Score™ is 61/100 with 1 warning sign 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 West Leisure Resorts (BOM:538382), the current Cyclically Adjusted Revenue per Share is ₹3.65 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 West Leisure Resorts (BOM:538382) Overvalued in 2026?

Based on GuruFocus' analysis, West Leisure Resorts stock appears to be undervalued. The current stock price of ₹75.79 is trading 63.8% below its estimated GF Value™ of ₹209.36. GuruFocus considers West Leisure Resorts to be Significantly Undervalued.

Key valuation signals for BOM:538382:

  • Cyclically Adjusted Revenue per Share: ₹3.65
  • GF Value™: ₹209.36 vs. price of ₹75.79 (63.8% below fair value)
  • GF Score™: 61/100 with 1 warning sign

No single metric tells the full story. See the BOM:538382 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


West Leisure Resorts Business Description

Address Metro Junction Mall of West Pioneer Properties (India) Pvt. Ltd, Mall Office, 2nd Floor, Netiwali, Kalyan East, Thane, MH, IND, 421306
West Leisure Resorts Ltd is an Indian firm engaged in the business of Investing and trading activities. The company operates in two segments consisting of Financial Activities and Provision of Services. The majority of the revenue accrues from the services segment of the firm. Geographically, it operates only in India.
61GF Score

Get the complete analysis for BOM:538382

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

₹75.79
Price
₹209.36
GF Value