Shine Resunga Development Bank (XNEP:SHINE) Cyclically Adjusted Revenue per Share: NPR48.63 (As of Apr. 2026)

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XNEP:SHINE Shine Resunga Development Bank Ltd XNEP:SHINE
95 GF Score
Price NPR409.00
GF Value NPR474.60
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Shine Resunga Development Bank Cyclically Adjusted Revenue per Share?

Shine Resunga Development Bank XNEP:SHINE -0.63% 95 Cyclically Adjusted Revenue per Share is NPR48.63 as of Apr. 2026. GuruFocus rates XNEP:SHINE with a GF Score™ of 95/100 and a GF Value™ of NPR474.60 (Modestly Undervalued). The stock has 2 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.

Shine Resunga Development Bank's adjusted revenue per share for the three months ended in Apr. 2026 was NPR17.574. 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 NPR48.63 for the trailing ten years ended in Apr. 2026.

During the past 12 months, Shine Resunga Development Bank's average Cyclically Adjusted Revenue Growth Rate was 10.50% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 7.70% 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 Shine Resunga Development Bank was 7.70% per year. The lowest was 7.70% per year. And the median was 7.70% per year.

As of today (2026-08-22), Shine Resunga Development Bank's current stock price is NPR409.00. Shine Resunga Development Bank's Cyclically Adjusted Revenue per Share for the quarter that ended in Apr. 2026 was NPR48.63. Shine Resunga Development Bank's Cyclically Adjusted PS Ratio of today is 8.41.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Shine Resunga Development Bank was 13.88. The lowest was 5.98. And the median was 8.94.


Shine Resunga Development Bank  (XNEP:SHINE) 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.

Shine Resunga Development Bank's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=409.00/48.63
=8.41

* 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 Shine Resunga Development Bank was 13.88. The lowest was 5.98. And the median was 8.94.


Be Aware

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


Shine Resunga Development Bank Cyclically Adjusted Revenue per Share Related Terms


Shine Resunga Development Bank Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Shine Resunga Development Bank'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.

Shine Resunga Development Bank Cyclically Adjusted Revenue per Share Chart

Shine Resunga Development Bank Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 36.04 38.65 41.27 45.08

Shine Resunga Development Bank Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 44.00 45.08 46.03 46.55 48.63

Shine Resunga Development Bank Cyclically Adjusted Revenue per Share Competitor Comparison

For the Banks - Regional subindustry, Shine Resunga Development Bank'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.


Shine Resunga Development Bank Cyclically Adjusted PS Ratio vs Banks Industry

For the Banks industry and Financial Services sector, Shine Resunga Development Bank's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Shine Resunga Development Bank's Cyclically Adjusted PS Ratio falls into.


XNEP:SHINE
95GF Score
Shine Resunga Development Bank Ltd XNEP:SHINE
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shine Resunga Development Bank 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, Shine Resunga Development Bank's adjusted Revenue per Share data for the three months ended in Apr. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Apr. 2026 (Change)*Current CPI (Apr. 2026)
=17.574/333.0200*333.0200
=17.574

Current CPI (Apr. 2026) = 333.0200.

Shine Resunga Development Bank Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201607 7.202 240.628 9.967
201610 6.494 241.729 8.947
201701 8.106 242.839 11.116
201704 6.871 244.524 9.358
201707 6.259 244.786 8.515
201710 5.581 246.663 7.535
201801 6.021 247.867 8.089
201804 6.527 250.546 8.676
201807 7.634 252.006 10.088
201810 7.724 252.885 10.172
201901 7.839 251.712 10.371
201904 8.611 255.548 11.222
201907 10.247 256.571 13.300
201910 12.544 257.346 16.233
202001 13.162 257.971 16.991
202004 7.908 256.389 10.272
202007 4.665 259.101 5.996
202010 6.515 260.388 8.332
202101 7.739 261.582 9.853
202104 8.605 267.054 10.731
202107 8.943 273.003 10.909
202110 9.742 276.589 11.730
202201 9.818 281.148 11.629
202204 8.745 289.109 10.073
202207 10.151 296.276 11.410
202210 11.914 298.012 13.314
202301 12.722 299.170 14.161
202304 11.287 303.363 12.390
202307 13.034 305.691 14.199
202310 12.218 307.671 13.225
202401 12.784 308.417 13.804
202404 13.445 313.548 14.280
202407 16.064 314.540 17.008
202410 15.380 315.664 16.226
202501 14.935 317.671 15.657
202504 14.185 320.795 14.726
202507 17.037 323.048 17.563
202510 15.186 0.000
202601 14.779 325.252 15.132
202604 17.574 333.020 17.574

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 NPR48.63 mean?
Shine Resunga Development Bank (XNEP:SHINE) has a Cyclically Adjusted Revenue per Share of NPR48.63 as of Apr. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Shine Resunga Development Bank and its competitors.
Is Shine Resunga Development Bank's Cyclically Adjusted Revenue per Share too high?
Shine Resunga Development Bank's current Cyclically Adjusted Revenue per Share is NPR48.63. Overall, Shine Resunga Development Bank has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shine Resunga Development Bank's Cyclically Adjusted Revenue per Share compare to competitors?
Shine Resunga Development Bank's Cyclically Adjusted Revenue per Share of NPR48.63 can be compared against companies in the Banks 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 Banks company?
A good Cyclically Adjusted Revenue per Share depends on the Banks 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 Shine Resunga Development Bank and its competitors. Shine Resunga Development Bank's current Cyclically Adjusted Revenue per Share is NPR48.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shine Resunga Development Bank stock overvalued right now?
Based on GuruFocus' analysis, Shine Resunga Development Bank (XNEP:SHINE) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR474.60, compared to a current price of NPR409.00 — trading 13.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is NPR48.63. Shine Resunga Development Bank's overall GF Score™ is 95/100 with 2 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 Shine Resunga Development Bank (XNEP:SHINE), the current Cyclically Adjusted Revenue per Share is NPR48.63 as of Apr. 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 Shine Resunga Development Bank (XNEP:SHINE) Overvalued in 2026?

Based on GuruFocus' analysis, Shine Resunga Development Bank stock appears to be undervalued. The current stock price of NPR409.00 is trading 13.8% below its estimated GF Value™ of NPR474.60. GuruFocus considers Shine Resunga Development Bank to be Modestly Undervalued.

Key valuation signals for XNEP:SHINE:

  • Cyclically Adjusted Revenue per Share: NPR48.63
  • GF Value™: NPR474.60 vs. price of NPR409.00 (13.8% below fair value)
  • GF Score™: 95/100 with 2 warning signs

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


Shine Resunga Development Bank Business Description

Address Butwal Sub-Metropolitan City, Ward No 11, Kalikanagar, Rupandehi, NPL, 32907
Shine Resunga Development Bank Ltd is a regional development bank in Nepal. The company offers products and services including saving deposits, fixed deposits, call current, business loans, consumer loans, and others. The maximum revenue from Nepal itself is from Lumbini Province.
95GF Score

Get the complete analysis for XNEP:SHINE

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

NPR409.00
Price
NPR474.60
GF Value