ELM Co (SAU:7203) Cyclically Adjusted Revenue per Share: ﷼70.35 (As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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.

SAU:7203 ELM Co SAU:7203
95 GF Score
Price ﷼607.00
GF Value ﷼1,451.71
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is ELM Co Cyclically Adjusted Revenue per Share?

ELM Co SAU:7203 +1.93% 95 Cyclically Adjusted Revenue per Share is ﷼70.35 as of Jun. 2026. GuruFocus rates SAU:7203 with a GF Score™ of 95/100 and a GF Value™ of ﷼1,451.71 (Significantly Undervalued). The stock has 2 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.

ELM Co's adjusted revenue per share data for the fiscal year that ended in Dec. 2025 was ﷼121.332. 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 ﷼70.35 for the trailing ten years ended in Dec. 2025.

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 (2026-08-11), ELM Co's current stock price is ﷼ 607.00. ELM Co's Cyclically Adjusted Revenue per Share for the fiscal year that ended in Dec. 2025 was ﷼70.35. ELM Co's Cyclically Adjusted PS Ratio of today is 8.63.

During the past 10 years, the highest Cyclically Adjusted PS Ratio of ELM Co was 11.23. The lowest was 7.69. And the median was 9.74.


ELM Co  (SAU:7203) 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.

ELM Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=607.00/70.35
=8.63

* 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 10 years, the highest Cyclically Adjusted PS Ratio of ELM Co was 11.23. The lowest was 7.69. And the median was 9.74.


Be Aware

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


ELM Co Cyclically Adjusted Revenue per Share Related Terms


ELM Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for ELM Co'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.

ELM Co Cyclically Adjusted Revenue per Share Chart

ELM Co 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 0.00 0.00 70.35

ELM Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 70.35 0.00 0.00

SAU:7203 vs IBM, ACN, FISV: Cyclically Adjusted Revenue per Share Comparison

For the Information Technology Services subindustry, ELM Co'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.


ELM Co Cyclically Adjusted PS Ratio vs Software Industry

For the Software industry and Technology sector, ELM Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


SAU:7203
95GF Score
ELM Co SAU:7203
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ELM Co 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, ELM Co's adjusted Revenue per Share data for the fiscal year that ended in Dec. 2025 was:

Adj_RevenuePerShare=Revenue per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=121.332/324.0540*324.0540
=121.332

Current CPI (Dec. 2025) = 324.0540.

ELM Co Annual Data

Revenue per Share CPI Adj_RevenuePerShare
201612 0.000 241.432 0.000
201712 39.631 246.524 52.095
201812 38.514 251.233 49.677
201912 42.040 256.974 53.014
202012 49.321 260.474 61.360
202112 49.325 278.802 57.331
202212 57.576 296.797 62.864
202312 73.730 306.746 77.890
202412 95.044 315.605 97.588
202512 121.332 324.054 121.332

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 ﷼70.35 mean?
ELM Co (SAU:7203) has a Cyclically Adjusted Revenue per Share of ﷼70.35 as of Jun. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on ELM Co and its competitors.
Is ELM Co's Cyclically Adjusted Revenue per Share too high?
ELM Co's current Cyclically Adjusted Revenue per Share is ﷼70.35. Overall, ELM Co has a GF Score™ of 95/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELM Co's Cyclically Adjusted Revenue per Share compare to IBM and ACN?
ELM Co's Cyclically Adjusted Revenue per Share of ﷼70.35 can be compared against companies in the Software 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 Software company?
A good Cyclically Adjusted Revenue per Share depends on the Software 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 ELM Co and its competitors. ELM Co's current Cyclically Adjusted Revenue per Share is ﷼70.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELM Co stock overvalued right now?
Based on GuruFocus' analysis, ELM Co (SAU:7203) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼1,451.71, compared to a current price of ﷼607.00 — trading 58.2% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ﷼70.35. ELM Co's overall GF Score™ is 95/100 with 2 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 ELM Co (SAU:7203), the current Cyclically Adjusted Revenue per Share is ﷼70.35 as of Jun. 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 ELM Co (SAU:7203) Overvalued in 2026?

Based on GuruFocus' analysis, ELM Co stock appears to be undervalued. The current stock price of ﷼607.00 is trading 58.2% below its estimated GF Value™ of ﷼1,451.71. GuruFocus considers ELM Co to be Significantly Undervalued.

Key valuation signals for SAU:7203:

  • Cyclically Adjusted Revenue per Share: ﷼70.35
  • GF Value™: ﷼1,451.71 vs. price of ﷼607.00 (58.2% below fair value)
  • GF Score™: 95/100 with 2 warning signs

No single metric tells the full story. See the SAU:7203 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ELM Co Business Description

Address Al Thaghr, Digital City 6614, Unit No. 2, Al Nakheel District, Riyadh, SAU, 12382-4182
ELM Co mainly offers ready-made and customized digital solutions across different areas. Its ready-made solutions serve a broad segment of customers, who can subscribe to different packages of their choosing to meet their needs and satisfy business requirements. The services offered by the group include consulting, digital products, technical solutions, and business outsourcing, among others. The group's reportable segments are: Digital business, Business process outsourcing, and Professional services. Maximum revenue is generated from the Digital business, which includes ready-to-use solutions in the form of technical services, portals, electronic applications, and related support work, developed by the group to solve an existing problem or fill an existing service gap for its clients.
95GF Score

Get the complete analysis for SAU:7203

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

﷼607.00
Price
﷼1,451.71
GF Value