First Baking Co (TSE:2215) Book Value per Share: 円1,235.59 (As of Dec. 2025)

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TSE:2215 First Baking Co Ltd TSE:2215
63 GF Score
Price 円611.00
GF Value 円662.81
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is First Baking Co Book Value per Share?

First Baking Co TSE:2215 +0.66% 63 Book Value per Share is 円1,235.59 as of Dec. 2025. GuruFocus rates TSE:2215 with a GF Score™ of 63/100 and a GF Value™ of 円662.81 (Fairly Valued). The stock has 2 warning signs investors should review.

First Baking Co's book value per share for the quarter that ended in Dec. 2025 was 円1,235.59.

During the past 12 months, First Baking Co's average Book Value Per Share Growth Rate was 6.20% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 13.60% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 1.50% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -2.70% 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 book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of First Baking Co was 13.60% per year. The lowest was -11.40% per year. And the median was 0.20% per year.

First Baking Co's current price is 円611.00. Its book value per share for the quarter that ended in Dec. 2025 was 円1,235.59. Hence, today's PB Ratio of First Baking Co is 0.49.

During the past 13 years, the highest P/B Ratio of First Baking Co was 1.06. The lowest was 0.43. And the median was 0.76.

Good Sign:

First Baking Co Ltd stock PB Ratio (=0.48) is close to 3-year low of 0.44.


First Baking Co  (TSE:2215) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


First Baking Co Book Value per Share Related Terms


First Baking Co Book Value per Share Historical Data

* Premium members only.

The historical data trend for First Baking Co's Book Value 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.

First Baking Co Book Value per Share Chart

First Baking Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,081.02 843.71 897.15 1,163.37 1,235.59

First Baking Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value 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 1,169.15 1,174.06 1,178.68 1,235.59 1,262.31

TSE:2215 vs KHC, GIS: Book Value per Share Comparison

For the Packaged Foods subindustry, First Baking Co's PB Ratio, along with its competitors' market caps and PB 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.


First Baking Co PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, First Baking Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where First Baking Co's PB Ratio falls into.


TSE:2215
63GF Score
First Baking Co Ltd TSE:2215
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Baking Co Book Value per Share Calculation

First Baking Co's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(8,554-0)/7
=1,235.59

First Baking Co's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(8,554-0)/7
=1,235.59

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of 円1,235.59 mean?
First Baking Co (TSE:2215) has a Book Value per Share of 円1,235.59 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on First Baking Co and its competitors.
Is First Baking Co's Book Value per Share too high?
First Baking Co's current Book Value per Share is 円1,235.59. Overall, First Baking Co has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does First Baking Co's Book Value per Share compare to KHC and GIS?
First Baking Co's Book Value per Share of 円1,235.59 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 Book Value per Share for a Consumer Packaged Goods company?
A good Book Value per Share depends on the Consumer Packaged Goods industry context. However, Book Value 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on First Baking Co and its competitors. First Baking Co's current Book Value per Share is 円1,235.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Baking Co stock overvalued right now?
Based on GuruFocus' analysis, First Baking Co (TSE:2215) is currently considered Fairly Valued. The stock's GF Value™ is 円662.81, compared to a current price of 円611.00 — trading 7.8% below its estimated fair value. The current Book Value per Share is 円1,235.59. First Baking Co's overall GF Score™ is 63/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For First Baking Co (TSE:2215), the current Book Value per Share is 円1,235.59 as of Dec. 2025. 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 First Baking Co (TSE:2215) Overvalued in 2026?

Based on GuruFocus' analysis, First Baking Co stock appears to be undervalued. The current stock price of 円611.00 is trading 7.8% below its estimated GF Value™ of 円662.81. GuruFocus considers First Baking Co to be Fairly Valued.

Key valuation signals for TSE:2215:

  • Book Value per Share: 円1,235.59
  • GF Value™: 円662.81 vs. price of 円611.00 (7.8% below fair value)
  • GF Score™: 63/100 with 2 warning signs

No single metric tells the full story. See the TSE:2215 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Baking Co Business Description

Address 3-6-1 Kogawahigashi town, Kodaira, JPN
First Baking Co Ltd is engaged in manufacture and selling of packaged foods and bakery foods. The products of the company include sip wrapping series, mini croissant series, apple ring series, and large Danish series.
63GF Score

Get the complete analysis for TSE:2215

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

円611.00
Price
円662.81
GF Value