PT Acset Indonusa Tbk (ISX:ACST) Cyclically Adjusted Revenue per Share: Rp1,338.96 (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.

ISX:ACST PT Acset Indonusa Tbk ISX:ACST
47 GF Score
Price Rp77.00
GF Value Rp76.77
Valuation Fairly Valued
! 10 Warning Signs
View Full Analysis

What is PT Acset Indonusa Tbk Cyclically Adjusted Revenue per Share?

PT Acset Indonusa Tbk ISX:ACST -1.30% 47 Cyclically Adjusted Revenue per Share is Rp1,338.96 as of Mar. 2026. GuruFocus rates ISX:ACST with a GF Score™ of 47/100 and a GF Value™ of Rp76.77 (Fairly Valued). The stock has 10 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.

PT Acset Indonusa Tbk's adjusted revenue per share for the three months ended in Mar. 2026 was Rp29.758. 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 Rp1,338.96 for the trailing ten years ended in Mar. 2026.

During the past 12 months, PT Acset Indonusa Tbk's average Cyclically Adjusted Revenue Growth Rate was -9.70% 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.

As of today (2026-07-14), PT Acset Indonusa Tbk's current stock price is Rp77.00. PT Acset Indonusa Tbk's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was Rp1,338.96. PT Acset Indonusa Tbk's Cyclically Adjusted PS Ratio of today is 0.06.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of PT Acset Indonusa Tbk was 0.12. The lowest was 0.04. And the median was 0.07.


PT Acset Indonusa Tbk  (ISX:ACST) 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.

PT Acset Indonusa Tbk's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=77.00/1338.96
=0.06

* 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 PT Acset Indonusa Tbk was 0.12. The lowest was 0.04. And the median was 0.07.


Be Aware

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


PT Acset Indonusa Tbk Cyclically Adjusted Revenue per Share Related Terms


PT Acset Indonusa Tbk Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for PT Acset Indonusa Tbk'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.

PT Acset Indonusa Tbk Cyclically Adjusted Revenue per Share Chart

PT Acset Indonusa Tbk 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 0.00 0.00 1,653.46 1,513.58 1,388.32

PT Acset Indonusa Tbk 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 1,482.09 1,462.78 1,429.82 1,388.32 1,338.96

ISX:ACST vs PWR, FIX, EME: Cyclically Adjusted Revenue per Share Comparison

For the Engineering & Construction subindustry, PT Acset Indonusa Tbk'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.


PT Acset Indonusa Tbk Cyclically Adjusted PS Ratio vs Construction Industry

For the Construction industry and Industrials sector, PT Acset Indonusa Tbk's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where PT Acset Indonusa Tbk's Cyclically Adjusted PS Ratio falls into.


ISX:ACST
47GF Score
PT Acset Indonusa Tbk ISX:ACST
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Acset Indonusa Tbk 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, PT Acset Indonusa Tbk'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)
=29.758/136.5387*136.5387
=29.758

Current CPI (Mar. 2026) = 136.5387.

PT Acset Indonusa Tbk Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 500.256 103.212 661.785
201609 268.461 104.142 351.973
201612 359.797 105.222 466.882
201703 388.565 106.476 498.274
201706 396.381 107.722 502.419
201709 708.078 108.020 895.017
201712 830.434 109.017 1,040.081
201803 563.194 110.097 698.458
201806 710.123 111.085 872.841
201809 825.042 111.135 1,013.638
201812 761.105 112.430 924.312
201903 619.186 112.829 749.304
201906 567.771 114.730 675.696
201909 1,169.204 114.905 1,389.340
201912 673.640 115.486 796.443
202003 366.611 116.252 430.586
202006 208.122 116.630 243.649
202009 151.149 116.397 177.305
202012 37.930 117.318 44.144
202103 59.308 117.840 68.719
202106 40.937 118.184 47.295
202109 67.946 118.262 78.447
202112 32.666 119.516 37.319
202203 22.889 120.948 25.839
202206 17.246 123.322 19.094
202209 22.490 125.298 24.508
202212 19.180 126.098 20.768
202303 28.430 126.953 30.577
202306 37.155 127.663 39.738
202309 59.102 128.151 62.970
202312 60.688 129.395 64.039
202403 43.382 130.607 45.352
202406 45.790 130.792 47.802
202409 77.372 130.361 81.039
202412 83.738 131.432 86.992
202503 56.301 131.948 58.260
202506 22.203 133.241 22.753
202509 34.101 133.819 34.794
202512 31.097 135.271 31.388
202603 29.758 136.539 29.758

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 Rp1,338.96 mean?
PT Acset Indonusa Tbk (ISX:ACST) has a Cyclically Adjusted Revenue per Share of Rp1,338.96 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 PT Acset Indonusa Tbk and its competitors.
Is PT Acset Indonusa Tbk's Cyclically Adjusted Revenue per Share too high?
PT Acset Indonusa Tbk's current Cyclically Adjusted Revenue per Share is Rp1,338.96. Overall, PT Acset Indonusa Tbk has a GF Score™ of 47/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PT Acset Indonusa Tbk's Cyclically Adjusted Revenue per Share compare to PWR and FIX?
PT Acset Indonusa Tbk's Cyclically Adjusted Revenue per Share of Rp1,338.96 can be compared against companies in the Construction 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 Construction company?
A good Cyclically Adjusted Revenue per Share depends on the Construction 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 PT Acset Indonusa Tbk and its competitors. PT Acset Indonusa Tbk's current Cyclically Adjusted Revenue per Share is Rp1,338.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Acset Indonusa Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Acset Indonusa Tbk (ISX:ACST) is currently considered Fairly Valued. The stock's GF Value™ is Rp76.77, compared to a current price of Rp77.00 — trading 0.3% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is Rp1,338.96. PT Acset Indonusa Tbk's overall GF Score™ is 47/100 with 10 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 PT Acset Indonusa Tbk (ISX:ACST), the current Cyclically Adjusted Revenue per Share is Rp1,338.96 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 PT Acset Indonusa Tbk (ISX:ACST) Overvalued in 2026?

Based on GuruFocus' analysis, PT Acset Indonusa Tbk stock appears to be overvalued. The current stock price of Rp77.00 is trading 0.3% above its estimated GF Value™ of Rp76.77. GuruFocus considers PT Acset Indonusa Tbk to be Fairly Valued.

Key valuation signals for ISX:ACST:

  • Cyclically Adjusted Revenue per Share: Rp1,338.96
  • GF Value™: Rp76.77 vs. price of Rp77.00 (0.3% above fair value)
  • GF Score™: 47/100 with 10 warning signs

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


PT Acset Indonusa Tbk Business Description

Address Jalan. Majapahit No. 26, Acset Building, Petojo Selatan-Gambir, Jakarta, IDN, 10160
PT Acset Indonusa Tbk is an Indonesia-based company which is mainly engaged in the building and construction sector. The company operates through three segments namely Construction, Construction Support Services, and Trading. The majority of the revenue is generated from the Construction segment. Additionally, it is also involved in business activities such as building department stores, hotels, offices, apartments, bridges, and others.
47GF Score

Get the complete analysis for ISX:ACST

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

Rp77.00
Price
Rp76.77
GF Value