Three-A Resources Bhd (XKLS:0012) Cyclically Adjusted Revenue per Share: RM1.21 (As of Mar. 2026)

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XKLS:0012 Three-A Resources Bhd XKLS:0012
51 GF Score
Price RM0.69
GF Value RM0.66
Valuation Fairly Valued
! 1 Warning Sign
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What is Three-A Resources Bhd Cyclically Adjusted Revenue per Share?

Three-A Resources Bhd XKLS:0012 -0.72% 51 Cyclically Adjusted Revenue per Share is RM1.21 as of Mar. 2026. GuruFocus rates XKLS:0012 with a GF Score™ of 51/100 and a GF Value™ of RM0.66 (Fairly Valued). The stock has 1 warning sign 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.

Three-A Resources Bhd's adjusted revenue per share for the three months ended in Mar. 2026 was RM0.232. 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 RM1.21 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Three-A Resources Bhd's average Cyclically Adjusted Revenue Growth Rate was 2.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 5.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 8.20% 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 Three-A Resources Bhd was 10.40% per year. The lowest was 5.30% per year. And the median was 8.80% per year.

As of today (2026-08-02), Three-A Resources Bhd's current stock price is RM0.69. Three-A Resources Bhd's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was RM1.21. Three-A Resources Bhd's Cyclically Adjusted PS Ratio of today is 0.57.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Three-A Resources Bhd was 1.28. The lowest was 0.55. And the median was 0.90.


Three-A Resources Bhd  (XKLS:0012) 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.

Three-A Resources Bhd's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=0.69/1.21
=0.57

* 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 Three-A Resources Bhd was 1.28. The lowest was 0.55. And the median was 0.90.


Be Aware

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


Three-A Resources Bhd Cyclically Adjusted Revenue per Share Related Terms


Three-A Resources Bhd Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Three-A Resources Bhd'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.

Three-A Resources Bhd Cyclically Adjusted Revenue per Share Chart

Three-A Resources Bhd 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 0.90 1.02 1.09 1.16 1.19

Three-A Resources Bhd 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 1.18 1.19 1.20 1.19 1.21

XKLS:0012 vs KHC, GIS: Cyclically Adjusted Revenue per Share Comparison

For the Packaged Foods subindustry, Three-A Resources Bhd'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.


Three-A Resources Bhd Cyclically Adjusted PS Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Three-A Resources Bhd's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Three-A Resources Bhd's Cyclically Adjusted PS Ratio falls into.


XKLS:0012
51GF Score
Three-A Resources Bhd XKLS:0012
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three-A Resources Bhd 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, Three-A Resources Bhd'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)
=0.232/330.2130*330.2130
=0.232

Current CPI (Mar. 2026) = 330.2130.

Three-A Resources Bhd Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 0.197 241.018 0.270
201609 0.179 241.428 0.245
201612 0.180 241.432 0.246
201703 0.210 243.801 0.284
201706 0.208 244.955 0.280
201709 0.196 246.819 0.262
201712 0.326 246.524 0.437
201803 0.208 249.554 0.275
201806 0.206 251.989 0.270
201809 0.231 252.439 0.302
201812 0.245 251.233 0.322
201903 0.208 254.202 0.270
201906 0.219 256.143 0.282
201909 0.227 256.759 0.292
201912 0.232 256.974 0.298
202003 0.205 258.115 0.262
202006 0.218 257.797 0.279
202009 0.232 260.280 0.294
202012 0.236 260.474 0.299
202103 0.259 264.877 0.323
202106 0.268 271.696 0.326
202109 0.235 274.310 0.283
202112 0.290 278.802 0.343
202203 0.318 287.504 0.365
202206 0.337 296.311 0.376
202209 0.354 296.808 0.394
202212 0.336 296.797 0.374
202303 0.312 301.836 0.341
202306 0.303 305.109 0.328
202309 0.312 307.789 0.335
202312 0.308 306.746 0.332
202403 0.304 312.332 0.321
202406 0.286 314.175 0.301
202409 0.291 315.301 0.305
202412 0.259 315.605 0.271
202503 0.276 319.799 0.285
202506 0.270 322.561 0.276
202509 0.250 324.800 0.254
202512 0.256 324.054 0.261
202603 0.232 330.213 0.232

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 RM1.21 mean?
Three-A Resources Bhd (XKLS:0012) has a Cyclically Adjusted Revenue per Share of RM1.21 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 Three-A Resources Bhd and its competitors.
Is Three-A Resources Bhd's Cyclically Adjusted Revenue per Share too high?
Three-A Resources Bhd's current Cyclically Adjusted Revenue per Share is RM1.21. Overall, Three-A Resources Bhd has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Three-A Resources Bhd's Cyclically Adjusted Revenue per Share compare to KHC and GIS?
Three-A Resources Bhd's Cyclically Adjusted Revenue per Share of RM1.21 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Revenue per Share depends on the Consumer Packaged Goods 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 Three-A Resources Bhd and its competitors. Three-A Resources Bhd's current Cyclically Adjusted Revenue per Share is RM1.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three-A Resources Bhd stock overvalued right now?
Based on GuruFocus' analysis, Three-A Resources Bhd (XKLS:0012) is currently considered Fairly Valued. The stock's GF Value™ is RM0.66, compared to a current price of RM0.69 — trading 4.5% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is RM1.21. Three-A Resources Bhd's overall GF Score™ is 51/100 with 1 warning sign 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 Three-A Resources Bhd (XKLS:0012), the current Cyclically Adjusted Revenue per Share is RM1.21 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 Three-A Resources Bhd (XKLS:0012) Overvalued in 2026?

Based on GuruFocus' analysis, Three-A Resources Bhd stock appears to be overvalued. The current stock price of RM0.69 is trading 4.5% above its estimated GF Value™ of RM0.66. GuruFocus considers Three-A Resources Bhd to be Fairly Valued.

Key valuation signals for XKLS:0012:

  • Cyclically Adjusted Revenue per Share: RM1.21
  • GF Value™: RM0.66 vs. price of RM0.69 (4.5% above fair value)
  • GF Score™: 51/100 with 1 warning sign

No single metric tells the full story. See the XKLS:0012 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three-A Resources Bhd Business Description

Address Jalan Industri U19, AL 308, Lot 590 & Lot 4196, Kampung Baru Sungai Buloh, Shah Alam, SGR, MYS, 40160
Three-A Resources Bhd is an investment holding company. Through its subsidiaries, it engages in food and beverage ingredients manufacturing. Its product portfolio includes Liquid Caramel, Caramel Colour, Fermented Vinegar, Distilled Vinegar, Rice Vinegar, Glucose Syrup, High Maltose Syrup, Liquid Maltodextrin, Soya Protein Sauce, Hydrolysed Vegetable Protein Sauce, Caramel Powder, Maltodextrin, and Golden Syrup. The group is focused only on manufacturing and sale of food and beverage ingredients in Malaysia. The company generates majority of its revenue from Malaysia followed by Singapore and Other foreign countries.
51GF Score

Get the complete analysis for XKLS:0012

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

RM0.69
Price
RM0.66
GF Value