Huangshan Tourism Development Co (SHSE:600054) Cyclically Adjusted Revenue per Share: ¥2.16 (As of Mar. 2026)

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SHSE:600054 Huangshan Tourism Development Co Ltd SHSE:600054
94 GF Score
Price ¥11.07
GF Value ¥13.34
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Huangshan Tourism Development Co Cyclically Adjusted Revenue per Share?

Huangshan Tourism Development Co SHSE:600054 +0.64% 94 Cyclically Adjusted Revenue per Share is ¥2.16 as of Mar. 2026. GuruFocus rates SHSE:600054 with a GF Score™ of 94/100 and a GF Value™ of ¥13.34 (Modestly Undervalued). 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.

Huangshan Tourism Development Co's adjusted revenue per share for the three months ended in Mar. 2026 was ¥0.572. 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 ¥2.16 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Huangshan Tourism Development Co's average Cyclically Adjusted Revenue Growth Rate was 1.40% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 1.60% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -1.00% per year. During the past 10 years, the average Cyclically Adjusted Revenue Growth Rate was -0.60% 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 Huangshan Tourism Development Co was 11.80% per year. The lowest was -5.70% per year. And the median was 4.00% per year.

As of today (2026-07-29), Huangshan Tourism Development Co's current stock price is ¥11.07. Huangshan Tourism Development Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ¥2.16. Huangshan Tourism Development Co's Cyclically Adjusted PS Ratio of today is 5.13.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Huangshan Tourism Development Co was 8.53. The lowest was 3.31. And the median was 5.30.


Huangshan Tourism Development Co  (SHSE:600054) 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.

Huangshan Tourism Development Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=11.07/2.16
=5.13

* 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 Huangshan Tourism Development Co was 8.53. The lowest was 3.31. And the median was 5.30.


Be Aware

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


Huangshan Tourism Development Co Cyclically Adjusted Revenue per Share Related Terms


Huangshan Tourism Development Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Huangshan Tourism Development 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.

Huangshan Tourism Development Co Cyclically Adjusted Revenue per Share Chart

Huangshan Tourism Development 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 2.15 2.04 2.08 2.10 2.14

Huangshan Tourism Development Co 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 2.13 2.13 2.13 2.14 2.16

SHSE:600054 vs MAR, HLT, H: Cyclically Adjusted Revenue per Share Comparison

For the Lodging subindustry, Huangshan Tourism Development 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.


Huangshan Tourism Development Co Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Huangshan Tourism Development Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


SHSE:600054
94GF Score
Huangshan Tourism Development Co Ltd SHSE:600054
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Huangshan Tourism Development 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, Huangshan Tourism Development Co'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)
=0.572/116.3033*116.3033
=0.572

Current CPI (Mar. 2026) = 116.3033.

Huangshan Tourism Development Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 0.576 101.400 0.661
201609 0.666 102.400 0.756
201612 0.576 102.600 0.653
201703 0.363 103.200 0.409
201706 0.608 103.100 0.686
201709 0.800 104.100 0.894
201712 0.606 104.500 0.674
201803 0.328 105.300 0.362
201806 0.585 104.900 0.649
201809 0.679 106.600 0.741
201812 0.577 106.500 0.630
201903 0.362 107.700 0.391
201906 0.627 107.700 0.677
201909 0.698 109.800 0.739
201912 0.485 111.200 0.507
202003 0.096 112.300 0.099
202006 0.179 110.400 0.189
202009 0.348 111.700 0.362
202012 0.317 111.500 0.331
202103 0.201 112.662 0.207
202106 0.430 111.769 0.447
202109 0.287 112.215 0.297
202112 0.317 113.108 0.326
202203 0.177 114.335 0.180
202206 0.116 114.558 0.118
202209 0.531 115.339 0.535
202212 0.281 115.116 0.284
202303 0.463 115.116 0.468
202306 0.685 114.558 0.695
202309 0.819 115.339 0.826
202312 0.679 114.781 0.688
202403 0.462 115.227 0.466
202406 0.681 114.781 0.690
202409 0.792 115.785 0.796
202412 0.700 114.893 0.709
202503 0.553 115.116 0.559
202506 0.736 114.907 0.745
202509 0.816 115.471 0.822
202512 0.779 115.832 0.782
202603 0.572 116.303 0.572

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 ¥2.16 mean?
Huangshan Tourism Development Co (SHSE:600054) has a Cyclically Adjusted Revenue per Share of ¥2.16 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 Huangshan Tourism Development Co and its competitors.
Is Huangshan Tourism Development Co's Cyclically Adjusted Revenue per Share too high?
Huangshan Tourism Development Co's current Cyclically Adjusted Revenue per Share is ¥2.16. Overall, Huangshan Tourism Development Co has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Huangshan Tourism Development Co's Cyclically Adjusted Revenue per Share compare to MAR and HLT?
Huangshan Tourism Development Co's Cyclically Adjusted Revenue per Share of ¥2.16 can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Cyclically Adjusted Revenue per Share depends on the Travel & Leisure 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 Huangshan Tourism Development Co and its competitors. Huangshan Tourism Development Co's current Cyclically Adjusted Revenue per Share is ¥2.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huangshan Tourism Development Co stock overvalued right now?
Based on GuruFocus' analysis, Huangshan Tourism Development Co (SHSE:600054) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥13.34, compared to a current price of ¥11.07 — trading 17% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ¥2.16. Huangshan Tourism Development Co's overall GF Score™ is 94/100 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 Huangshan Tourism Development Co (SHSE:600054), the current Cyclically Adjusted Revenue per Share is ¥2.16 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 Huangshan Tourism Development Co (SHSE:600054) Overvalued in 2026?

Based on GuruFocus' analysis, Huangshan Tourism Development Co stock appears to be undervalued. The current stock price of ¥11.07 is trading 17% below its estimated GF Value™ of ¥13.34. GuruFocus considers Huangshan Tourism Development Co to be Modestly Undervalued.

Key valuation signals for SHSE:600054:

  • Cyclically Adjusted Revenue per Share: ¥2.16
  • GF Value™: ¥13.34 vs. price of ¥11.07 (17% below fair value)
  • GF Score™: 94/100 with 3 warning signs

No single metric tells the full story. See the SHSE:600054 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Huangshan Tourism Development Co Business Description

Other Exchanges 900942:China
Address No. 5 Tiandu Avenue, Tunxi District, Anhui Province, Huangshan, CHN, 245000
Huangshan Tourism Development Co Ltd is principally engaged in providing travel and hotel services. The Company is also involved in landscape development, cableway passenger transportation and food services.
94GF Score

Get the complete analysis for SHSE:600054

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

¥11.07
Price
¥13.34
GF Value