Develia (FRA:94L) Cyclically Adjusted Revenue per Share: €0.65 (As of Mar. 2026)

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FRA:94L Develia SA FRA:94L
90 GF Score
Price €2.27
GF Value €1.89
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Develia Cyclically Adjusted Revenue per Share?

Develia FRA:94L -0.44% 90 Cyclically Adjusted Revenue per Share is €0.65 as of Mar. 2026. GuruFocus rates FRA:94L with a GF Score™ of 90/100 and a GF Value™ of €1.89 (Modestly Overvalued). The stock has 9 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.

Develia's adjusted revenue per share for the three months ended in Mar. 2026 was €0.438. 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 €0.65 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Develia's average Cyclically Adjusted Revenue Growth Rate was 18.10% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 22.90% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 21.90% 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 Develia was 25.20% per year. The lowest was 17.30% per year. And the median was 20.90% per year.

As of today (2026-07-24), Develia's current stock price is €2.265. Develia's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was €0.65. Develia's Cyclically Adjusted PS Ratio of today is 3.48.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Develia was 4.49. The lowest was 1.15. And the median was 2.44.


Develia  (FRA:94L) 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.

Develia's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=2.265/0.65
=3.48

* 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 Develia was 4.49. The lowest was 1.15. And the median was 2.44.


Be Aware

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


Develia Cyclically Adjusted Revenue per Share Related Terms


Develia Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Develia'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.

Develia Cyclically Adjusted Revenue per Share Chart

Develia Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.30 0.39 0.49 0.59

Develia Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 0.59 0.60 0.62 0.65 0.65

Develia Cyclically Adjusted Revenue per Share Competitor Comparison

For the Real Estate - Development subindustry, Develia'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.


Develia Cyclically Adjusted PS Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Develia's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


FRA:94L
90GF Score
Develia SA FRA:94L
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Develia 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, Develia'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)
=0.438/163.0700*163.0700
=0.438

Current CPI (Mar. 2026) = 163.0700.

Develia Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 0.044 98.983 0.072
201606 0.108 99.552 0.177
201609 0.035 99.064 0.058
201612 0.094 100.366 0.153
201703 0.098 101.018 0.158
201706 0.083 101.180 0.134
201709 0.116 101.343 0.187
201712 0.064 102.564 0.102
201803 0.132 102.564 0.210
201806 0.118 103.378 0.186
201809 0.077 103.378 0.121
201812 0.081 103.785 0.127
201903 0.215 104.274 0.336
201906 0.108 105.983 0.166
201909 0.042 105.983 0.065
201912 0.054 107.123 0.082
202003 0.095 109.076 0.142
202006 0.021 109.402 0.031
202009 0.050 109.320 0.075
202012 0.102 109.565 0.152
202103 0.093 112.658 0.135
202106 0.093 113.960 0.133
202109 0.112 115.588 0.158
202112 0.161 119.088 0.220
202203 0.051 125.031 0.067
202206 0.009 131.705 0.011
202209 0.102 135.531 0.123
202212 0.382 139.113 0.448
202303 0.132 145.950 0.147
202306 0.086 147.009 0.095
202309 0.185 146.113 0.206
202312 0.415 147.741 0.458
202403 0.206 149.044 0.225
202406 0.123 150.997 0.133
202409 0.199 153.439 0.211
202412 0.373 154.660 0.393
202503 0.124 157.021 0.129
202506 0.251 157.509 0.260
202509 0.282 158.000 0.291
202603 0.438 163.070 0.438

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 €0.65 mean?
Develia (FRA:94L) has a Cyclically Adjusted Revenue per Share of €0.65 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 Develia and its competitors.
Is Develia's Cyclically Adjusted Revenue per Share too high?
Develia's current Cyclically Adjusted Revenue per Share is €0.65. Overall, Develia has a GF Score™ of 90/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Develia's Cyclically Adjusted Revenue per Share compare to competitors?
Develia's Cyclically Adjusted Revenue per Share of €0.65 can be compared against companies in the Real Estate 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 Real Estate company?
A good Cyclically Adjusted Revenue per Share depends on the Real Estate 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 Develia and its competitors. Develia's current Cyclically Adjusted Revenue per Share is €0.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Develia stock overvalued right now?
Based on GuruFocus' analysis, Develia (FRA:94L) is currently considered Modestly Overvalued. The stock's GF Value™ is €1.89, compared to a current price of €2.27 — trading 19.8% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is €0.65. Develia's overall GF Score™ is 90/100 with 9 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 Develia (FRA:94L), the current Cyclically Adjusted Revenue per Share is €0.65 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 Develia (FRA:94L) Overvalued in 2026?

Based on GuruFocus' analysis, Develia stock appears to be overvalued. The current stock price of €2.27 is trading 19.8% above its estimated GF Value™ of €1.89. GuruFocus considers Develia to be Modestly Overvalued.

Key valuation signals for FRA:94L:

  • Cyclically Adjusted Revenue per Share: €0.65
  • GF Value™: €1.89 vs. price of €2.27 (19.8% above fair value)
  • GF Score™: 90/100 with 9 warning signs

No single metric tells the full story. See the FRA:94L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Develia Business Description

Other Exchanges DVL:Poland0LVI:UK
Address ul. Powstancow Slaskich 2-4, Wroclaw, POL, 53-333
Develia SA is a Poland based real estate developer. The company executes commercial and residential investment projects. It is engaged in activities, consisting of the purchasing of real estate and the development of residential, office, commercial or retail projects, and the sale or lease of premises. Its properties are built in Polish cities including Warsaw, Wroclaw, Krakow, Katowice, Gdansk, and Lodz.
90GF Score

Get the complete analysis for FRA:94L

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

€2.27
Price
€1.89
GF Value