BORUF (Borussia Dortmund GmbH KGaA) Cyclically Adjusted Revenue per Share: $5.61 (As of Mar. 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.

BORUF Borussia Dortmund GmbH & Co KGaA BORUF
67 GF Score
Price $3.55
GF Value $3.85
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Borussia Dortmund GmbH KGaA Cyclically Adjusted Revenue per Share?

Borussia Dortmund GmbH KGaA BORUF 67 Cyclically Adjusted Revenue per Share is $5.61 as of Mar. 2026. GuruFocus rates BORUF with a GF Score™ of 67/100 and a GF Value™ of $3.85 (Fairly Valued). 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.

Borussia Dortmund GmbH KGaA's adjusted revenue per share for the three months ended in Mar. 2026 was $1.357. 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 $5.61 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Borussia Dortmund GmbH KGaA's average Cyclically Adjusted Revenue Growth Rate was 3.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 2.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 3.30% 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 Borussia Dortmund GmbH KGaA was 5.00% per year. The lowest was 2.70% per year. And the median was 3.70% per year.

As of today (2026-08-03), Borussia Dortmund GmbH KGaA's current stock price is $3.55. Borussia Dortmund GmbH KGaA's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was $5.61. Borussia Dortmund GmbH KGaA's Cyclically Adjusted PS Ratio of today is 0.63.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Borussia Dortmund GmbH KGaA was 2.51. The lowest was 0.59. And the median was 0.92.


Borussia Dortmund GmbH KGaA  (OTCPK:BORUF) 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.

Borussia Dortmund GmbH KGaA's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=3.55/5.61
=0.63

* 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 Borussia Dortmund GmbH KGaA was 2.51. The lowest was 0.59. And the median was 0.92.


Be Aware

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


Borussia Dortmund GmbH KGaA Cyclically Adjusted Revenue per Share Related Terms


Borussia Dortmund GmbH KGaA Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Borussia Dortmund GmbH KGaA'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.

Borussia Dortmund GmbH KGaA Cyclically Adjusted Revenue per Share Chart

Borussia Dortmund GmbH KGaA Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.38 4.73 5.35 5.08 4.89

Borussia Dortmund GmbH KGaA 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 5.56 4.89 5.82 5.79 5.61

BORUF vs NFLX, DIS, WBD: Cyclically Adjusted Revenue per Share Comparison

For the Entertainment subindustry, Borussia Dortmund GmbH KGaA'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.


Borussia Dortmund GmbH KGaA Cyclically Adjusted PS Ratio vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Borussia Dortmund GmbH KGaA's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Borussia Dortmund GmbH KGaA's Cyclically Adjusted PS Ratio falls into.


BORUF
67GF Score
Borussia Dortmund GmbH & Co KGaA BORUF
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Borussia Dortmund GmbH KGaA 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, Borussia Dortmund GmbH KGaA'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)
=1.357/131.2583*131.2583
=1.357

Current CPI (Mar. 2026) = 131.2583.

Borussia Dortmund GmbH KGaA Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 1.579 100.717 2.058
201609 1.476 101.017 1.918
201612 0.880 101.217 1.141
201703 0.785 101.417 1.016
201706 1.432 102.117 1.841
201709 2.835 102.717 3.623
201712 1.069 102.617 1.367
201803 1.867 102.917 2.381
201806 0.946 104.017 1.194
201809 1.622 104.718 2.033
201812 1.466 104.217 1.846
201903 1.003 104.217 1.263
201906 0.897 105.718 1.114
201909 1.312 106.018 1.624
201912 1.377 105.818 1.708
202003 0.786 105.718 0.976
202006 0.951 106.618 1.171
202009 0.725 105.818 0.899
202012 1.535 105.518 1.909
202103 1.015 107.518 1.239
202106 0.982 108.486 1.188
202109 1.209 109.435 1.450
202112 1.229 110.384 1.461
202203 0.638 113.968 0.735
202206 0.717 115.760 0.813
202209 0.939 118.818 1.037
202212 0.905 119.345 0.995
202303 0.991 122.402 1.063
202306 0.892 123.140 0.951
202309 0.980 124.195 1.036
202312 1.570 123.773 1.665
202403 0.985 125.038 1.034
202406 1.540 125.882 1.606
202409 1.079 126.198 1.122
202412 1.394 127.041 1.440
202503 1.548 127.779 1.590
202506 1.299 128.412 1.328
202509 1.150 129.255 1.168
202512 1.526 129.361 1.548
202603 1.357 131.258 1.357

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 $5.61 mean?
Borussia Dortmund GmbH KGaA (BORUF) has a Cyclically Adjusted Revenue per Share of $5.61 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 Borussia Dortmund GmbH KGaA and its competitors.
Is Borussia Dortmund GmbH KGaA's Cyclically Adjusted Revenue per Share too high?
Borussia Dortmund GmbH KGaA's current Cyclically Adjusted Revenue per Share is $5.61. Overall, Borussia Dortmund GmbH KGaA has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Borussia Dortmund GmbH KGaA's Cyclically Adjusted Revenue per Share compare to NFLX and DIS?
Borussia Dortmund GmbH KGaA's Cyclically Adjusted Revenue per Share of $5.61 can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Cyclically Adjusted Revenue per Share depends on the Media - Diversified 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 Borussia Dortmund GmbH KGaA and its competitors. Borussia Dortmund GmbH KGaA's current Cyclically Adjusted Revenue per Share is $5.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borussia Dortmund GmbH KGaA stock overvalued right now?
Based on GuruFocus' analysis, Borussia Dortmund GmbH KGaA (BORUF) is currently considered Fairly Valued. The stock's GF Value™ is $3.85, compared to a current price of $3.55 — trading 7.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is $5.61. Borussia Dortmund GmbH KGaA's overall GF Score™ is 67/100 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 Borussia Dortmund GmbH KGaA (BORUF), the current Cyclically Adjusted Revenue per Share is $5.61 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 Borussia Dortmund GmbH KGaA (BORUF) Overvalued in 2026?

Based on GuruFocus' analysis, Borussia Dortmund GmbH KGaA stock appears to be undervalued. The current stock price of $3.55 is trading 7.8% below its estimated GF Value™ of $3.85. GuruFocus considers Borussia Dortmund GmbH KGaA to be Fairly Valued.

Key valuation signals for BORUF:

  • Cyclically Adjusted Revenue per Share: $5.61
  • GF Value™: $3.85 vs. price of $3.55 (7.8% below fair value)
  • GF Score™: 67/100 with 5 warning signs

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


Borussia Dortmund GmbH KGaA Business Description

Address Rheinlanddamm 207-209, Dortmund, NW, DEU, 44137
Borussia Dortmund GmbH & Co KGaA operates a football club. The company conducts its business through the following segments: Borussia Dortmund GmbH & Co. KGaA operates a football club that includes a professional football squad and leverages revenue potential from player transfers, catering, TV marketing, sponsorship, and ticketing. The BVB Merchandising segment consists of a separate merchandising business. The BVB Event and Catering GmbH segment conducts tours, provides and arranges event staffing services, plans and organizes, caters, and manages events of all types. The Besttravel Dortmund GmbH segment arranges travel by air, rail, and ship. The company earns the majority of its revenues from the Borussia Dortmund GmbH & Co. KGaA segment.
67GF Score

Get the complete analysis for BORUF

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

$3.55
Price
$3.85
GF Value