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Billing System's book value per share for the quarter that ended in Dec. 2025 was 円498.17.
During the past 12 months, Billing System's average Book Value Per Share Growth Rate was 10.60% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 11.50% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 10.90% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 6.00% 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 Billing System was 12.20% per year. The lowest was -0.80% per year. And the median was 3.00% per year.
Billing System's current price is 円1053.00. Its book value per share for the quarter that ended in Dec. 2025 was 円498.17. Hence, today's PB Ratio of Billing System is 2.11.
During the past 13 years, the highest P/B Ratio of Billing System was 13.26. The lowest was 1.97. And the median was 3.47.
Good Sign:
Billing System Corp stock PB Ratio (=2.13) is close to 10-year low of 1.97.
Billing System (TSE:3623) 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.
Billing System Book Value per Share Related Terms
Billing System Book Value per Share Historical Data
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The historical data trend for Billing System'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.
TSE:3623 vs MSFT, ORCL, PLTR: Book Value per Share Comparison
For the Software - Infrastructure subindustry, Billing System'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.
Billing System PB Ratio vs Software Industry
For the Software industry and Technology sector, Billing System's PB Ratio distribution charts can be found below:
* The bar in red indicates where Billing System's PB Ratio falls into.
* 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.
Billing System (TSE:3623) has a Book Value per Share of 円498.17 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Billing System and its competitors.
Is Billing System's Book Value per Share too high?
Billing System's current Book Value per Share is 円498.17. Overall, Billing System has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Billing System's Book Value per Share compare to MSFT and ORCL?
Billing System's Book Value per Share of 円498.17 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 Book Value per Share for a Software company?
A good Book Value per Share depends on the Software 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 Billing System and its competitors. Billing System's current Book Value per Share is 円498.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Billing System stock overvalued right now?
Based on GuruFocus' analysis, Billing System (TSE:3623) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,347.72, compared to a current price of 円1,053.00 — trading 21.9% below its estimated fair value. The current Book Value per Share is 円498.17. Billing System's overall GF Score™ is 77/100 with 3 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 Billing System (TSE:3623), the current Book Value per Share is 円498.17 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 Billing System (TSE:3623) Overvalued in 2026?
Based on GuruFocus' analysis, Billing System stock appears to be undervalued.
The current stock price of 円1,053.00 is trading 21.9% below its estimated GF Value™ of 円1,347.72.
GuruFocus considers Billing System to be Modestly Undervalued.
Key valuation signals for TSE:3623:
Book Value per Share: 円498.17
GF Value™: 円1,347.72 vs. price of 円1,053.00 (21.9% below fair value)
No single metric tells the full story. See the TSE:3623 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Billing System Corp offers a variety of payment services, including collection agency services, remittance support, smartphone payment service PayB, and more. It also support the introduction of in-store payments such as WeChat Pay, Alipay+, and PayPay, as well as the development and operation of WeChat mini-programs.
77GF Score
Get the complete analysis for TSE:3623
Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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