Manufaturas de Brinquedos Estrela (BSP:ESTR3) Cyclically Adjusted Revenue per Share: R$23.39 (As of Dec. 2025)

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BSP:ESTR3 Manufaturas de Brinquedos Estrela SA BSP:ESTR3
40 GF Score
Price R$3.01
GF Value R$7.24
! 11 Warning Signs
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What is Manufaturas de Brinquedos Estrela Cyclically Adjusted Revenue per Share?

Manufaturas de Brinquedos Estrela BSP:ESTR3 40 Cyclically Adjusted Revenue per Share is R$23.39 as of Dec. 2025. GuruFocus rates BSP:ESTR3 with a GF Score™ of 40/100 and a GF Value™ of R$7.24. The stock has 11 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.

Manufaturas de Brinquedos Estrela's adjusted revenue per share for the three months ended in Dec. 2025 was R$5.206. 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 R$23.39 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Manufaturas de Brinquedos Estrela's average Cyclically Adjusted Revenue Growth Rate was -4.10% 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 0.30% 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 Manufaturas de Brinquedos Estrela was 6.20% per year. The lowest was -2.70% per year. And the median was 1.80% per year.

As of today (2026-07-20), Manufaturas de Brinquedos Estrela's current stock price is R$3.01. Manufaturas de Brinquedos Estrela's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was R$23.39. Manufaturas de Brinquedos Estrela's Cyclically Adjusted PS Ratio of today is 0.13.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Manufaturas de Brinquedos Estrela was 0.81. The lowest was 0.09. And the median was 0.16.


Manufaturas de Brinquedos Estrela  (BSP:ESTR3) 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.

Manufaturas de Brinquedos Estrela's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=3.01/23.39
=0.13

* 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 Manufaturas de Brinquedos Estrela was 0.81. The lowest was 0.09. And the median was 0.16.


Be Aware

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


Manufaturas de Brinquedos Estrela Cyclically Adjusted Revenue per Share Related Terms


Manufaturas de Brinquedos Estrela Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Manufaturas de Brinquedos Estrela'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.

Manufaturas de Brinquedos Estrela Cyclically Adjusted Revenue per Share Chart

Manufaturas de Brinquedos Estrela Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.43 25.36 25.43 24.39 23.39

Manufaturas de Brinquedos Estrela Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 24.39 23.77 23.93 24.16 23.39

BSP:ESTR3 vs AS, HAS, LTH: Cyclically Adjusted Revenue per Share Comparison

For the Leisure subindustry, Manufaturas de Brinquedos Estrela'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.


Manufaturas de Brinquedos Estrela Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Manufaturas de Brinquedos Estrela's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Manufaturas de Brinquedos Estrela's Cyclically Adjusted PS Ratio falls into.


BSP:ESTR3
40GF Score
Manufaturas de Brinquedos Estrela SA BSP:ESTR3
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Manufaturas de Brinquedos Estrela 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, Manufaturas de Brinquedos Estrela's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=5.206/171.7653*171.7653
=5.206

Current CPI (Dec. 2025) = 171.7653.

Manufaturas de Brinquedos Estrela Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201512 6.950 104.247 11.451
201603 2.443 106.979 3.922
201606 3.030 108.851 4.781
201609 6.588 109.986 10.288
201612 5.376 110.802 8.334
201703 2.499 111.869 3.837
201706 2.725 112.115 4.175
201712 0.000 114.068 0.000
201803 2.327 114.868 3.480
201806 2.829 117.038 4.152
201809 6.142 117.881 8.950
201812 5.435 118.340 7.889
201903 2.336 120.124 3.340
201906 2.956 120.977 4.197
201909 6.012 121.292 8.514
201912 2.570 123.436 3.576
202003 1.640 124.092 2.270
202006 2.632 123.557 3.659
202009 6.282 125.095 8.626
202012 6.586 129.012 8.769
202103 2.589 131.660 3.378
202106 3.957 133.871 5.077
202109 8.793 137.913 10.951
202112 6.812 141.992 8.240
202203 2.956 146.537 3.465
202206 4.520 149.784 5.183
202209 9.099 147.800 10.574
202212 5.243 150.207 5.996
202303 2.624 153.352 2.939
202306 4.538 154.519 5.045
202309 7.366 155.464 8.138
202312 5.334 157.148 5.830
202403 2.439 159.372 2.629
202406 3.940 161.052 4.202
202409 6.835 162.342 7.232
202412 5.892 164.740 6.143
202503 3.613 168.102 3.692
202506 3.549 169.670 3.593
202509 6.288 170.739 6.326
202512 5.206 171.765 5.206

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 R$23.39 mean?
Manufaturas de Brinquedos Estrela (BSP:ESTR3) has a Cyclically Adjusted Revenue per Share of R$23.39 as of Dec. 2025. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Manufaturas de Brinquedos Estrela and its competitors.
Is Manufaturas de Brinquedos Estrela's Cyclically Adjusted Revenue per Share too high?
Manufaturas de Brinquedos Estrela's current Cyclically Adjusted Revenue per Share is R$23.39. Overall, Manufaturas de Brinquedos Estrela has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does Manufaturas de Brinquedos Estrela's Cyclically Adjusted Revenue per Share compare to AS and HAS?
Manufaturas de Brinquedos Estrela's Cyclically Adjusted Revenue per Share of R$23.39 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 Manufaturas de Brinquedos Estrela and its competitors. Manufaturas de Brinquedos Estrela's current Cyclically Adjusted Revenue per Share is R$23.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Manufaturas de Brinquedos Estrela stock overvalued right now?
Manufaturas de Brinquedos Estrela (BSP:ESTR3) has a current Cyclically Adjusted Revenue per Share of R$23.39. The stock's GF Value™ is R$7.24, compared to a current price of R$3.01 — trading 58.4% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is R$23.39. Manufaturas de Brinquedos Estrela's overall GF Score™ is 40/100 with 11 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 Manufaturas de Brinquedos Estrela (BSP:ESTR3), the current Cyclically Adjusted Revenue per Share is R$23.39 as of Dec. 2025. 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 Manufaturas de Brinquedos Estrela (BSP:ESTR3) Overvalued in 2026?

Based on GuruFocus' analysis, Manufaturas de Brinquedos Estrela stock appears to be undervalued. The current stock price of R$3.01 is trading 58.4% below its estimated GF Value™ of R$7.24.

Key valuation signals for BSP:ESTR3:

  • Cyclically Adjusted Revenue per Share: R$23.39
  • GF Value™: R$7.24 vs. price of R$3.01 (58.4% below fair value)
  • GF Score™: 40/100 with 11 warning signs

No single metric tells the full story. See the BSP:ESTR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Manufaturas de Brinquedos Estrela Business Description

Other Exchanges ESTR4:Brazil
Address Rua Gomes de Carvalho 1327 - 10th Floor, Sao Paulo, SP, BRA, 4547005
Manufaturas de Brinquedos Estrela SA manufactures and sells toys in Brazil and internationally. The company sells its products through online and physical stores. It manufactures and trades dolls, wooden toys, games, balls, radio-controlled helicopters and cars, railway models, play dough and toy cars.
40GF Score

Get the complete analysis for BSP:ESTR3

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

R$3.01
Price
R$7.24
GF Value