LUG (WAR:LUG) Cyclically Adjusted Revenue per Share: zł35.00 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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WAR:LUG LUG SA WAR:LUG
60 GF Score
Price zł2.10
GF Value zł3.17
Valuation Possible Value Trap
! 5 Warning Signs
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What is LUG Cyclically Adjusted Revenue per Share?

LUG WAR:LUG 60 Cyclically Adjusted Revenue per Share is zł35.00 as of Mar. 2026. GuruFocus rates WAR:LUG with a GF Score™ of 60/100 and a GF Value™ of zł3.17 (Possible Value Trap). The stock has 5 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.

LUG's adjusted revenue per share for the three months ended in Mar. 2026 was zł2.825. 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 zł35.00 for the trailing ten years ended in Mar. 2026.

During the past 12 months, LUG's average Cyclically Adjusted Revenue Growth Rate was 2.90% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 7.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 12.60% 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 LUG was 17.10% per year. The lowest was 7.40% per year. And the median was 14.75% per year.

As of today (2026-07-20), LUG's current stock price is zł2.10. LUG's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was zł35.00. LUG's Cyclically Adjusted PS Ratio of today is 0.06.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of LUG was 0.47. The lowest was 0.04. And the median was 0.22.


LUG  (WAR:LUG) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=2.10/35.00
=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 LUG was 0.47. The lowest was 0.04. And the median was 0.22.


Be Aware

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


LUG Cyclically Adjusted Revenue per Share Related Terms


LUG Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for LUG'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.

LUG Cyclically Adjusted Revenue per Share Chart

LUG 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 22.33 27.62 31.10 33.33 34.19

LUG 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 34.03 34.32 34.32 34.19 35.00

WAR:LUG vs VRT, BE, HUBB: Cyclically Adjusted Revenue per Share Comparison

For the Electrical Equipment & Parts subindustry, LUG'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.


LUG Cyclically Adjusted PS Ratio vs Industrial Products Industry

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

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


WAR:LUG
60GF Score
LUG SA WAR:LUG
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LUG 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, LUG'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)
=2.825/163.0700*163.0700
=2.825

Current CPI (Mar. 2026) = 163.0700.

LUG Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 4.232 99.552 6.932
201609 4.704 99.064 7.743
201612 4.772 100.366 7.753
201703 4.233 101.018 6.833
201706 4.613 101.180 7.435
201709 5.373 101.343 8.646
201712 5.456 102.564 8.675
201803 4.862 102.564 7.730
201806 5.814 103.378 9.171
201809 5.986 103.378 9.442
201812 7.112 103.785 11.175
201903 5.841 104.274 9.135
201906 5.584 105.983 8.592
201909 5.575 105.983 8.578
201912 6.264 107.123 9.536
202003 6.305 109.076 9.426
202006 6.185 109.402 9.219
202009 5.835 109.320 8.704
202012 6.950 109.565 10.344
202103 5.213 112.658 7.546
202106 6.583 113.960 9.420
202109 7.893 115.588 11.135
202112 8.351 119.088 11.435
202203 7.914 125.031 10.322
202206 8.298 131.705 10.274
202209 8.093 135.531 9.737
202212 8.891 139.113 10.422
202303 8.633 145.950 9.646
202306 9.113 147.009 10.109
202309 10.234 146.113 11.422
202312 10.023 147.741 11.063
202403 6.488 149.044 7.099
202406 7.710 150.997 8.326
202409 8.503 153.439 9.037
202412 8.648 154.660 9.118
202503 7.352 157.021 7.635
202506 7.907 157.509 8.186
202509 4.993 158.000 5.153
202512 4.852 158.320 4.998
202603 2.825 163.070 2.825

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 zł35.00 mean?
LUG (WAR:LUG) has a Cyclically Adjusted Revenue per Share of zł35.00 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 LUG and its competitors.
Is LUG's Cyclically Adjusted Revenue per Share too high?
LUG's current Cyclically Adjusted Revenue per Share is zł35.00. Overall, LUG has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does LUG's Cyclically Adjusted Revenue per Share compare to VRT and BE?
LUG's Cyclically Adjusted Revenue per Share of zł35.00 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted Revenue per Share depends on the Industrial Products 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 LUG and its competitors. LUG's current Cyclically Adjusted Revenue per Share is zł35.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LUG stock overvalued right now?
Based on GuruFocus' analysis, LUG (WAR:LUG) is currently considered Possible Value Trap. The stock's GF Value™ is zł3.17, compared to a current price of zł2.10 — trading 33.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is zł35.00. LUG's overall GF Score™ is 60/100 with 5 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 LUG (WAR:LUG), the current Cyclically Adjusted Revenue per Share is zł35.00 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 LUG (WAR:LUG) Overvalued in 2026?

Based on GuruFocus' analysis, LUG stock appears to be undervalued. The current stock price of zł2.10 is trading 33.8% below its estimated GF Value™ of zł3.17. GuruFocus considers LUG to be Possible Value Trap.

Key valuation signals for WAR:LUG:

  • Cyclically Adjusted Revenue per Share: zł35.00
  • GF Value™: zł3.17 vs. price of zł2.10 (33.8% below fair value)
  • GF Score™: 60/100 with 5 warning signs

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


LUG Business Description

Address ul. Gorzowska 11, Zielona Gora, POL, 65-127
LUG SA is a Poland based company involved in manufacturing industrial and decorative lighting fittings and sales of electrical materials. The company offers a wide range of outdoor fittings for building illumination, gas station, street, and parking lot lighting.
60GF Score

Get the complete analysis for WAR:LUG

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

zł2.10
Price
zł3.17
GF Value