UPA Bhd (XKLS:7757) Cyclically Adjusted Revenue per Share: RM0.75 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
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.

XKLS:7757 UPA Corp Bhd XKLS:7757
50 GF Score
Price RM0.66
GF Value RM0.66
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is UPA Bhd Cyclically Adjusted Revenue per Share?

UPA Bhd XKLS:7757 50 Cyclically Adjusted Revenue per Share is RM0.75 as of Mar. 2026. GuruFocus rates XKLS:7757 with a GF Score™ of 50/100 and a GF Value™ of RM0.66 (Fairly Valued). The stock has 6 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.

UPA Bhd's adjusted revenue per share for the three months ended in Mar. 2026 was RM0.107. 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 RM0.75 for the trailing ten years ended in Mar. 2026.

During the past 12 months, UPA Bhd'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 -0.40% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 2.30% 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 UPA Bhd was 4.80% per year. The lowest was -0.40% per year. And the median was 2.30% per year.

As of today (2026-07-23), UPA Bhd's current stock price is RM0.66. UPA Bhd's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was RM0.75. UPA Bhd's Cyclically Adjusted PS Ratio of today is 0.88.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of UPA Bhd was 1.50. The lowest was 0.83. And the median was 1.00.


UPA Bhd  (XKLS:7757) 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.

UPA Bhd's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=0.66/0.75
=0.88

* 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 UPA Bhd was 1.50. The lowest was 0.83. And the median was 1.00.


Be Aware

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


UPA Bhd Cyclically Adjusted Revenue per Share Related Terms


UPA Bhd Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for UPA 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.

UPA Bhd Cyclically Adjusted Revenue per Share Chart

UPA 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 0.70 0.75 0.76 0.75 0.74

UPA 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 0.74 0.74 0.74 0.74 0.75

XKLS:7757 vs HON, MMM: Cyclically Adjusted Revenue per Share Comparison

For the Conglomerates subindustry, UPA 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.


UPA Bhd Cyclically Adjusted PS Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, UPA Bhd's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


XKLS:7757
50GF Score
UPA Corp Bhd XKLS:7757
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPA 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, UPA 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)
=0.107/330.2130*330.2130
=0.107

Current CPI (Mar. 2026) = 330.2130.

UPA Bhd Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 0.185 241.018 0.253
201609 0.130 241.428 0.178
201612 0.113 241.432 0.155
201703 0.170 243.801 0.230
201706 0.139 244.955 0.187
201709 0.133 246.819 0.178
201712 0.215 246.524 0.288
201803 0.149 249.554 0.197
201806 0.171 251.989 0.224
201809 0.185 252.439 0.242
201812 0.187 251.233 0.246
201903 0.129 254.202 0.168
201906 0.173 256.143 0.223
201909 0.178 256.759 0.229
201912 0.188 256.974 0.242
202003 0.115 258.115 0.147
202006 0.109 257.797 0.140
202009 0.150 260.280 0.190
202012 0.161 260.474 0.204
202103 0.141 264.877 0.176
202106 0.182 271.696 0.221
202109 0.157 274.310 0.189
202112 0.188 278.802 0.223
202203 0.145 287.504 0.167
202206 0.181 296.311 0.202
202209 0.168 296.808 0.187
202212 0.194 296.797 0.216
202303 0.140 301.836 0.153
202306 0.146 305.109 0.158
202309 0.159 307.789 0.171
202312 0.188 306.746 0.202
202403 0.115 312.332 0.122
202406 0.142 314.175 0.149
202409 0.121 315.301 0.127
202412 0.178 315.605 0.186
202503 0.094 319.799 0.097
202506 0.145 322.561 0.148
202509 0.134 324.800 0.136
202512 0.192 324.054 0.196
202603 0.107 330.213 0.107

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 RM0.75 mean?
UPA Bhd (XKLS:7757) has a Cyclically Adjusted Revenue per Share of RM0.75 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 UPA Bhd and its competitors.
Is UPA Bhd's Cyclically Adjusted Revenue per Share too high?
UPA Bhd's current Cyclically Adjusted Revenue per Share is RM0.75. Overall, UPA Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPA Bhd's Cyclically Adjusted Revenue per Share compare to HON and MMM?
UPA Bhd's Cyclically Adjusted Revenue per Share of RM0.75 can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Cyclically Adjusted Revenue per Share depends on the Conglomerates 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 UPA Bhd and its competitors. UPA Bhd's current Cyclically Adjusted Revenue per Share is RM0.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPA Bhd stock overvalued right now?
Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.66, compared to a current price of RM0.66 — trading right at its estimated fair value. The current Cyclically Adjusted Revenue per Share is RM0.75. UPA Bhd's overall GF Score™ is 50/100 with 6 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 UPA Bhd (XKLS:7757), the current Cyclically Adjusted Revenue per Share is RM0.75 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 UPA Bhd (XKLS:7757) Overvalued in 2026?

Based on GuruFocus' analysis, UPA Bhd stock appears to be undervalued. The current stock price of RM0.66 is trading 0% below its estimated GF Value™ of RM0.66. GuruFocus considers UPA Bhd to be Fairly Valued.

Key valuation signals for XKLS:7757:

  • Cyclically Adjusted Revenue per Share: RM0.75
  • GF Value™: RM0.66 vs. price of RM0.66 (0% below fair value)
  • GF Score™: 50/100 with 6 warning signs

No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UPA Bhd Business Description

Address Jalan Kuchai Lama, Lot 8228, 6.5 Miles, Kuala Lumpur, MYS, 58200
UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.
50GF Score

Get the complete analysis for XKLS:7757

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

RM0.66
Price
RM0.66
GF Value