Lukardi Spolka Akcyjna (WAR:LUK) Cyclically Adjusted Revenue per Share: zł0.71 (As of Mar. 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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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.

WAR:LUK Lukardi Spolka Akcyjna WAR:LUK
50 GF Score
Price zł0.42
GF Value zł0.36
! 9 Warning Signs
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What is Lukardi Spolka Akcyjna Cyclically Adjusted Revenue per Share?

Lukardi Spolka Akcyjna WAR:LUK 50 Cyclically Adjusted Revenue per Share is zł0.71 as of Mar. 2026. GuruFocus rates WAR:LUK with a GF Score™ of 50/100 and a GF Value™ of zł0.36. The stock has 9 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.

Lukardi Spolka Akcyjna's adjusted revenue per share for the three months ended in Mar. 2026 was zł0.125. 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 zł0.71 for the trailing ten years ended in Mar. 2026.

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 (2026-08-13), Lukardi Spolka Akcyjna's current stock price is zł0.42. Lukardi Spolka Akcyjna's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was zł0.71. Lukardi Spolka Akcyjna's Cyclically Adjusted PS Ratio of today is 0.59.

During the past 11 years, the highest Cyclically Adjusted PS Ratio of Lukardi Spolka Akcyjna was 0.73. The lowest was 0.47. And the median was 0.60.


Lukardi Spolka Akcyjna  (WAR:LUK) 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.

Lukardi Spolka Akcyjna's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=0.42/0.71
=0.59

* 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 11 years, the highest Cyclically Adjusted PS Ratio of Lukardi Spolka Akcyjna was 0.73. The lowest was 0.47. And the median was 0.60.


Be Aware

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


Lukardi Spolka Akcyjna Cyclically Adjusted Revenue per Share Related Terms


Lukardi Spolka Akcyjna Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Lukardi Spolka Akcyjna'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.

Lukardi Spolka Akcyjna Cyclically Adjusted Revenue per Share Chart

Lukardi Spolka Akcyjna 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 0.69

Lukardi Spolka Akcyjna 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 0.00 0.70 0.70 0.69 0.71

WAR:LUK vs IBM, ACN, FISV: Cyclically Adjusted Revenue per Share Comparison

For the Information Technology Services subindustry, Lukardi Spolka Akcyjna'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.


Lukardi Spolka Akcyjna Cyclically Adjusted PS Ratio vs Software Industry

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

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


WAR:LUK
50GF Score
Lukardi Spolka Akcyjna WAR:LUK
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Lukardi Spolka Akcyjna 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, Lukardi Spolka Akcyjna'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)
=0.125/163.0700*163.0700
=0.125

Current CPI (Mar. 2026) = 163.0700.

Lukardi Spolka Akcyjna Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 0.080 99.552 0.131
201609 0.076 99.064 0.125
201612 0.273 100.366 0.444
201703 0.271 101.018 0.437
201706 0.052 101.180 0.084
201709 0.105 101.343 0.169
201712 0.156 102.564 0.248
201803 0.147 102.564 0.234
201806 0.159 103.378 0.251
201809 0.224 103.378 0.353
201812 0.068 103.785 0.107
201903 0.090 104.274 0.141
201906 0.104 105.983 0.160
201909 0.129 105.983 0.198
201912 0.076 107.123 0.116
202003 0.018 109.076 0.027
202006 0.007 109.402 0.010
202009 0.035 109.320 0.052
202012 0.189 109.565 0.281
202103 0.043 112.658 0.062
202106 0.116 113.960 0.166
202109 0.088 115.588 0.124
202112 0.158 119.088 0.216
202203 0.158 125.031 0.206
202206 0.169 131.705 0.209
202209 0.187 135.531 0.225
202212 0.191 139.113 0.224
202303 0.179 145.950 0.200
202306 0.188 147.009 0.209
202309 0.158 146.113 0.176
202312 0.212 147.741 0.234
202403 0.171 149.044 0.187
202406 0.160 150.997 0.173
202409 0.146 153.439 0.155
202412 0.127 154.660 0.134
202503 0.116 157.021 0.120
202506 0.111 157.509 0.115
202509 0.115 158.000 0.119
202512 0.130 158.320 0.134
202603 0.125 163.070 0.125

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 zł0.71 mean?
Lukardi Spolka Akcyjna (WAR:LUK) has a Cyclically Adjusted Revenue per Share of zł0.71 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 Lukardi Spolka Akcyjna and its competitors.
Is Lukardi Spolka Akcyjna's Cyclically Adjusted Revenue per Share too high?
Lukardi Spolka Akcyjna's current Cyclically Adjusted Revenue per Share is zł0.71. Overall, Lukardi Spolka Akcyjna has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Lukardi Spolka Akcyjna's Cyclically Adjusted Revenue per Share compare to IBM and ACN?
Lukardi Spolka Akcyjna's Cyclically Adjusted Revenue per Share of zł0.71 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 Lukardi Spolka Akcyjna and its competitors. Lukardi Spolka Akcyjna's current Cyclically Adjusted Revenue per Share is zł0.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lukardi Spolka Akcyjna stock overvalued right now?
Lukardi Spolka Akcyjna (WAR:LUK) has a current Cyclically Adjusted Revenue per Share of zł0.71. The stock's GF Value™ is zł0.36, compared to a current price of zł0.42 — trading 16.7% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is zł0.71. Lukardi Spolka Akcyjna's overall GF Score™ is 50/100 with 9 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 Lukardi Spolka Akcyjna (WAR:LUK), the current Cyclically Adjusted Revenue per Share is zł0.71 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 Lukardi Spolka Akcyjna (WAR:LUK) Overvalued in 2026?

Based on GuruFocus' analysis, Lukardi Spolka Akcyjna stock appears to be overvalued. The current stock price of zł0.42 is trading 16.7% above its estimated GF Value™ of zł0.36.

Key valuation signals for WAR:LUK:

  • Cyclically Adjusted Revenue per Share: zł0.71
  • GF Value™: zł0.36 vs. price of zł0.42 (16.7% above fair value)
  • GF Score™: 50/100 with 9 warning signs

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


Lukardi Spolka Akcyjna Business Description

Address Ulica Teczowa 3, Poznan, POL, 60-275
Lukardi Spolka Akcyjna is engaged in implementation, consulting, hosting, and building IT solutions. The company provides professional services to maintain and develop SAP systems.
50GF Score

Get the complete analysis for WAR:LUK

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

zł0.42
Price
zł0.36
GF Value