Sala (NGO:2734) Cyclically Adjusted Revenue per Share: 円3,275.10 (As of May. 2026)

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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.
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NGO:2734 Sala Corp NGO:2734
62 GF Score
Price 円1,161.00
GF Value 円919.86
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is Sala Cyclically Adjusted Revenue per Share?

Sala NGO:2734 62 Cyclically Adjusted Revenue per Share is 円3,275.10 as of May. 2026. GuruFocus rates NGO:2734 with a GF Score™ of 62/100 and a GF Value™ of 円919.86 (Modestly Overvalued). The stock has 3 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.

Sala's adjusted revenue per share for the three months ended in May. 2026 was 円991.279. 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 円3,275.10 for the trailing ten years ended in May. 2026.

During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 2.20% 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 Sala was 2.20% per year. The lowest was 0.20% per year. And the median was 1.50% per year.

As of today (2026-08-08), Sala's current stock price is 円1161.00. Sala's Cyclically Adjusted Revenue per Share for the quarter that ended in May. 2026 was 円3,275.10. Sala's Cyclically Adjusted PS Ratio of today is 0.35.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Sala was 0.31. The lowest was 0.13. And the median was 0.19.


Sala  (NGO:2734) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=1161.00/3275.10
=0.35

* 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 Sala was 0.31. The lowest was 0.13. And the median was 0.19.


Be Aware

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


Sala Cyclically Adjusted Revenue per Share Related Terms


Sala Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Sala'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.

Sala Cyclically Adjusted Revenue per Share Chart

Sala Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3,589.54 3,782.13 3,890.75 0.00 2,752.45

Sala Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 0.00 3,087.73 2,752.45 2,562.61 3,275.10

NGO:2734 vs MMM, HON: Cyclically Adjusted Revenue per Share Comparison

For the Conglomerates subindustry, Sala'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.


Sala Cyclically Adjusted PS Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Sala's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


NGO:2734
62GF Score
Sala Corp NGO:2734
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sala 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, Sala's adjusted Revenue per Share data for the three months ended in May. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of May. 2026 (Change)*Current CPI (May. 2026)
=991.279/113.5000*113.5000
=991.279

Current CPI (May. 2026) = 113.5000.

Sala Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201602 789.293 97.800 916.000
201605 902.867 98.200 1,043.538
201608 566.139 97.900 656.351
201611 893.940 98.600 1,029.028
201702 892.540 98.100 1,032.653
201705 908.426 98.600 1,045.703
201708 669.561 98.500 771.525
201711 832.560 99.100 953.537
201802 844.903 99.500 963.784
201805 926.351 99.300 1,058.820
201808 745.950 99.800 848.350
201811 885.014 100.000 1,004.491
201902 824.338 99.700 938.439
201905 911.994 100.000 1,035.113
201908 761.535 100.000 864.342
201911 957.498 100.500 1,081.353
202002 856.243 100.300 968.929
202005 920.539 100.100 1,043.768
202008 743.891 100.100 843.473
202011 864.088 99.500 985.668
202102 833.328 99.800 947.723
202105 970.055 99.400 1,107.658
202108 847.277 99.700 964.553
202111 948.747 100.100 1,075.752
202202 918.036 100.700 1,034.728
202205 938.517 101.800 1,046.382
202208 857.909 102.700 948.127
202211 969.045 103.900 1,058.581
202302 1,005.517 104.000 1,097.367
202305 967.692 105.100 1,045.034
202308 865.000 105.900 927.077
202311 950.242 106.900 1,008.910
202402 925.235 106.900 982.359
202405 930.708 108.100 977.200
202411 0.000 110.000 0.000
202505 0.000 111.800 0.000
202508 867.210 112.100 878.040
202511 1,006.277 113.200 1,008.944
202602 1,031.871 112.200 1,043.827
202605 991.279 113.500 991.279

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 円3,275.10 mean?
Sala (NGO:2734) has a Cyclically Adjusted Revenue per Share of 円3,275.10 as of May. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Sala and its competitors.
Is Sala's Cyclically Adjusted Revenue per Share too high?
Sala's current Cyclically Adjusted Revenue per Share is 円3,275.10. Overall, Sala has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sala's Cyclically Adjusted Revenue per Share compare to MMM and HON?
Sala's Cyclically Adjusted Revenue per Share of 円3,275.10 can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Cyclically Adjusted Revenue per Share depends on the Conglomerates 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 Sala and its competitors. Sala's current Cyclically Adjusted Revenue per Share is 円3,275.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sala stock overvalued right now?
Based on GuruFocus' analysis, Sala (NGO:2734) is currently considered Modestly Overvalued. The stock's GF Value™ is 円919.86, compared to a current price of 円1,161.00 — trading 26.2% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円3,275.10. Sala's overall GF Score™ is 62/100 with 3 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 Sala (NGO:2734), the current Cyclically Adjusted Revenue per Share is 円3,275.10 as of May. 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 Sala (NGO:2734) Overvalued in 2026?

Based on GuruFocus' analysis, Sala stock appears to be overvalued. The current stock price of 円1,161.00 is trading 26.2% above its estimated GF Value™ of 円919.86. GuruFocus considers Sala to be Modestly Overvalued.

Key valuation signals for NGO:2734:

  • Cyclically Adjusted Revenue per Share: 円3,275.10
  • GF Value™: 円919.86 vs. price of 円1,161.00 (26.2% above fair value)
  • GF Score™: 62/100 with 3 warning signs

No single metric tells the full story. See the NGO:2734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sala Business Description

Other Exchanges 2734:Japan
Address Sala Tower, 1-55 Ekimae-odori, Aichi Prefecture, Toyohashi, JPN, 440-8533
Sala Corp is a holding company engaged in the management and operation of subsidiaries. The company operates in Energy and Solutions, Car Life Support, Housing, Engineering and Maintenance, Animal Health Care, and Properties businesses.
62GF Score

Get the complete analysis for NGO:2734

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

円1,161.00
Price
円919.86
GF Value