Benefit Systems (FRA:3ZV) Cyclically Adjusted Revenue per Share: €188.14 (As of Mar. 2026)

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FRA:3ZV Benefit Systems SA FRA:3ZV
90 GF Score
Price €1,233.00
GF Value €919.68
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Benefit Systems Cyclically Adjusted Revenue per Share?

Benefit Systems FRA:3ZV -2.22% 90 Cyclically Adjusted Revenue per Share is €188.14 as of Mar. 2026. GuruFocus rates FRA:3ZV with a GF Score™ of 90/100 and a GF Value™ of €919.68 (Significantly 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.

Benefit Systems's adjusted revenue per share for the three months ended in Mar. 2026 was €98.663. 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 €188.14 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Benefit Systems's average Cyclically Adjusted Revenue Growth Rate was 20.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 20.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 22.40% 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 Benefit Systems was 24.70% per year. The lowest was 20.40% per year. And the median was 22.90% per year.

As of today (2026-08-08), Benefit Systems's current stock price is €1233.00. Benefit Systems's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was €188.14. Benefit Systems's Cyclically Adjusted PS Ratio of today is 6.55.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Benefit Systems was 6.22. The lowest was 1.22. And the median was 3.02.


Benefit Systems  (FRA:3ZV) 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.

Benefit Systems's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=1233.00/188.14
=6.55

* 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 Benefit Systems was 6.22. The lowest was 1.22. And the median was 3.02.


Be Aware

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


Benefit Systems Cyclically Adjusted Revenue per Share Related Terms


Benefit Systems Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Benefit Systems'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.

Benefit Systems Cyclically Adjusted Revenue per Share Chart

Benefit Systems 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 74.36 90.90 127.35 153.04 187.92

Benefit Systems 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 164.83 165.59 171.73 187.92 188.14

FRA:3ZV vs AS, HAS, LTH: Cyclically Adjusted Revenue per Share Comparison

For the Leisure subindustry, Benefit Systems'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.


Benefit Systems Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

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

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


FRA:3ZV
90GF Score
Benefit Systems SA FRA:3ZV
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Benefit Systems 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, Benefit Systems'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)
=98.663/163.0700*163.0700
=98.663

Current CPI (Mar. 2026) = 163.0700.

Benefit Systems Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 16.969 99.552 27.796
201609 17.181 99.064 28.282
201612 18.440 100.366 29.960
201703 19.637 101.018 31.700
201706 22.018 101.180 35.486
201709 22.136 101.343 35.619
201712 23.200 102.564 36.886
201803 24.611 102.564 39.130
201806 24.793 103.378 39.109
201809 25.008 103.378 39.448
201812 26.680 103.785 41.920
201903 29.004 104.274 45.358
201906 31.339 105.983 48.220
201909 32.283 105.983 49.672
201912 36.011 107.123 54.819
202003 32.720 109.076 48.917
202006 13.853 109.402 20.649
202009 26.909 109.320 40.139
202012 14.636 109.565 21.783
202103 8.301 112.658 12.016
202106 15.303 113.960 21.898
202109 24.165 115.588 34.092
202112 30.484 119.088 41.742
202203 32.222 125.031 42.025
202206 36.854 131.705 45.631
202209 38.924 135.531 46.833
202212 45.085 139.113 52.849
202303 50.107 145.950 55.984
202306 55.929 147.009 62.040
202309 55.639 146.113 62.096
202312 60.429 147.741 66.699
202403 63.673 149.044 69.665
202406 67.190 150.997 72.562
202409 66.487 153.439 70.660
202412 72.103 154.660 76.024
202503 74.732 157.021 77.611
202506 78.564 157.509 81.338
202509 85.042 158.000 87.771
202512 92.231 158.320 94.998
202603 98.663 163.070 98.663

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 €188.14 mean?
Benefit Systems (FRA:3ZV) has a Cyclically Adjusted Revenue per Share of €188.14 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 Benefit Systems and its competitors.
Is Benefit Systems' Cyclically Adjusted Revenue per Share too high?
Benefit Systems' current Cyclically Adjusted Revenue per Share is €188.14. Overall, Benefit Systems has a GF Score™ of 90/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Benefit Systems' Cyclically Adjusted Revenue per Share compare to AS and HAS?
Benefit Systems' Cyclically Adjusted Revenue per Share of €188.14 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 Benefit Systems and its competitors. Benefit Systems's current Cyclically Adjusted Revenue per Share is €188.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Benefit Systems stock overvalued right now?
Based on GuruFocus' analysis, Benefit Systems (FRA:3ZV) is currently considered Significantly Overvalued. The stock's GF Value™ is €919.68, compared to a current price of €1,233.00 — trading 34.1% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is €188.14. Benefit Systems' overall GF Score™ is 90/100 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 Benefit Systems (FRA:3ZV), the current Cyclically Adjusted Revenue per Share is €188.14 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 Benefit Systems (FRA:3ZV) Overvalued in 2026?

Based on GuruFocus' analysis, Benefit Systems stock appears to be overvalued. The current stock price of €1,233.00 is trading 34.1% above its estimated GF Value™ of €919.68. GuruFocus considers Benefit Systems to be Significantly Overvalued.

Key valuation signals for FRA:3ZV:

  • Cyclically Adjusted Revenue per Share: €188.14
  • GF Value™: €919.68 vs. price of €1,233.00 (34.1% above fair value)
  • GF Score™: 90/100 with 5 warning signs

No single metric tells the full story. See the FRA:3ZV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Benefit Systems Business Description

Other Exchanges BFT:Poland0Q3J:UK
Address European Square 2, Warsaw, POL, 00-844
Benefit Systems SA is Poland based company which is engaged in providing work benefits in the area of sport, recreations, culture and entertainment. Its products portfolio includes MultiSport Plus card, program that allows access to the sport and recreation clubs and multi-purpose facilities as well as Mybenefit, Benefitlunch, Multibilet, Multikafeteria and others.
90GF Score

Get the complete analysis for FRA:3ZV

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

€1,233.00
Price
€919.68
GF Value