E-L Financial (FRA:74N) Cyclically Adjusted Revenue per Share: €3.62 (As of Mar. 2026)

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FRA:74N E-L Financial Corp Ltd FRA:74N
64 GF Score
Price €10.40
GF Value €9.52
Valuation Modestly Overvalued
! 8 Warning Signs
View Full Analysis

What is E-L Financial Cyclically Adjusted Revenue per Share?

E-L Financial FRA:74N 64 Cyclically Adjusted Revenue per Share is €3.62 as of Mar. 2026. GuruFocus rates FRA:74N with a GF Score™ of 64/100 and a GF Value™ of €9.52 (Modestly Overvalued). The stock has 8 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.

E-L Financial's adjusted revenue per share for the three months ended in Mar. 2026 was €0.564. 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 €3.62 for the trailing ten years ended in Mar. 2026.

During the past 12 months, E-L Financial's average Cyclically Adjusted Revenue Growth Rate was 9.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 7.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 2.70% 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 E-L Financial was 9.00% per year. The lowest was -3.80% per year. And the median was 1.15% per year.

As of today (2026-07-25), E-L Financial's current stock price is €10.40. E-L Financial's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was €3.62. E-L Financial's Cyclically Adjusted PS Ratio of today is 2.87.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of E-L Financial was 3.05. The lowest was 0.98. And the median was 1.74.


E-L Financial  (FRA:74N) 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.

E-L Financial's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=10.40/3.62
=2.87

* 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 E-L Financial was 3.05. The lowest was 0.98. And the median was 1.74.


Be Aware

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


E-L Financial Cyclically Adjusted Revenue per Share Related Terms


E-L Financial Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for E-L Financial'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.

E-L Financial Cyclically Adjusted Revenue per Share Chart

E-L Financial 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 3.57 3.27 3.47 3.62 3.64

E-L Financial 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 3.61 3.39 3.60 3.64 3.62

FRA:74N vs AFL, MET, PRU: Cyclically Adjusted Revenue per Share Comparison

For the Insurance - Life subindustry, E-L Financial'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.


E-L Financial Cyclically Adjusted PS Ratio vs Insurance Industry

For the Insurance industry and Financial Services sector, E-L Financial's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where E-L Financial's Cyclically Adjusted PS Ratio falls into.


FRA:74N
64GF Score
E-L Financial Corp Ltd FRA:74N
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

E-L Financial 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, E-L Financial'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)
=0.564/132.2623*132.2623
=0.564

Current CPI (Mar. 2026) = 132.2623.

E-L Financial Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 1.049 102.002 1.360
201609 1.009 101.765 1.311
201612 0.103 101.449 0.134
201703 1.124 102.634 1.448
201706 0.900 103.029 1.155
201709 0.211 103.345 0.270
201712 1.378 103.345 1.764
201803 0.451 105.004 0.568
201806 0.697 105.557 0.873
201809 0.432 105.636 0.541
201812 -0.012 105.399 -0.015
201903 1.775 106.979 2.194
201906 0.977 107.690 1.200
201909 0.899 107.611 1.105
201912 0.851 107.769 1.044
202003 -1.228 107.927 -1.505
202006 2.605 108.401 3.178
202009 0.956 108.164 1.169
202012 1.792 108.559 2.183
202103 0.008 110.298 0.010
202106 1.531 111.720 1.813
202109 0.683 112.905 0.800
202112 1.692 113.774 1.967
202203 -2.265 117.646 -2.546
202206 -2.536 120.806 -2.776
202209 0.554 120.648 0.607
202212 1.851 120.964 2.024
202303 1.722 122.702 1.856
202306 1.113 124.203 1.185
202309 -1.004 125.230 -1.060
202312 3.848 125.072 4.069
202403 1.325 126.258 1.388
202406 1.190 127.522 1.234
202409 2.137 127.285 2.221
202412 1.193 127.364 1.239
202503 0.888 129.181 0.909
202506 1.208 129.892 1.230
202509 2.058 130.287 2.089
202512 0.840 130.366 0.852
202603 0.564 132.262 0.564

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 €3.62 mean?
E-L Financial (FRA:74N) has a Cyclically Adjusted Revenue per Share of €3.62 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 E-L Financial and its competitors.
Is E-L Financial's Cyclically Adjusted Revenue per Share too high?
E-L Financial's current Cyclically Adjusted Revenue per Share is €3.62. Overall, E-L Financial has a GF Score™ of 64/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does E-L Financial's Cyclically Adjusted Revenue per Share compare to AFL and MET?
E-L Financial's Cyclically Adjusted Revenue per Share of €3.62 can be compared against companies in the Insurance 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 an Insurance company?
A good Cyclically Adjusted Revenue per Share depends on the Insurance 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 E-L Financial and its competitors. E-L Financial's current Cyclically Adjusted Revenue per Share is €3.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E-L Financial stock overvalued right now?
Based on GuruFocus' analysis, E-L Financial (FRA:74N) is currently considered Modestly Overvalued. The stock's GF Value™ is €9.52, compared to a current price of €10.40 — trading 9.2% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is €3.62. E-L Financial's overall GF Score™ is 64/100 with 8 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 E-L Financial (FRA:74N), the current Cyclically Adjusted Revenue per Share is €3.62 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 E-L Financial (FRA:74N) Overvalued in 2026?

Based on GuruFocus' analysis, E-L Financial stock appears to be overvalued. The current stock price of €10.40 is trading 9.2% above its estimated GF Value™ of €9.52. GuruFocus considers E-L Financial to be Modestly Overvalued.

Key valuation signals for FRA:74N:

  • Cyclically Adjusted Revenue per Share: €3.62
  • GF Value™: €9.52 vs. price of €10.40 (9.2% above fair value)
  • GF Score™: 64/100 with 8 warning signs

No single metric tells the full story. See the FRA:74N stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


E-L Financial Business Description

Address 165 University Avenue, 10th Floor, Toronto, ON, CAN, M5H 3B8
E-L Financial Corp Ltd operates as an investment and insurance holding company that provides a broad range of wealth management products, individual insurance products, group plans, and financial services to meet the needs of individuals, professionals, and businesses. The firm has two segments; The Empire Life operating segment underwrites life and health insurance policies and provides segregated funds, mutual funds, and annuity products, and the E-L Corporate segment operations include the oversight of investments in equities held through holdings of common shares, investment funds, closed-end investment companies, and other private companies.
64GF Score

Get the complete analysis for FRA:74N

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

€10.40
Price
€9.52
GF Value