ACSL (TSE:6232) Book Value per Share: 円97.30 (As of Dec. 2025)

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TSE:6232 ACSL Ltd TSE:6232
61 GF Score
Price 円1,748.00
GF Value 円709.45
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is ACSL Book Value per Share?

ACSL TSE:6232 -4.06% 61 Book Value per Share is 円97.30 as of Dec. 2025. GuruFocus rates TSE:6232 with a GF Score™ of 61/100 and a GF Value™ of 円709.45 (Significantly Overvalued). The stock has 2 warning signs investors should review.

ACSL's book value per share for the quarter that ended in Dec. 2025 was 円97.30.

During the past 12 months, ACSL's average Book Value Per Share Growth Rate was 648.00% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -65.90% per year. During the past 5 years, the average Book Value Per Share Growth Rate was -45.80% 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 8 years, the highest 3-Year average Book Value Per Share Growth Rate of ACSL was 136.20% per year. The lowest was -65.90% per year. And the median was -19.70% per year.

ACSL's current price is 円1748.00. Its book value per share for the quarter that ended in Dec. 2025 was 円97.30. Hence, today's PB Ratio of ACSL is 17.97.

During the past 8 years, the highest P/B Ratio of ACSL was 91.41. The lowest was 3.25. And the median was 7.27.


ACSL  (TSE:6232) 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.


ACSL Book Value per Share Related Terms


ACSL Book Value per Share Historical Data

* Premium members only.

The historical data trend for ACSL'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.

ACSL Book Value per Share Chart

ACSL Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Dec22 Dec23 Dec24
Book Value per Share
Get a 7-Day Free Trial 468.60 327.50 237.08 155.95 13.01

ACSL 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 38.99 34.80 64.18 97.30 151.15

TSE:6232 vs DELL, ANET, SNDK: Book Value per Share Comparison

For the Computer Hardware subindustry, ACSL'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.


ACSL PB Ratio vs Hardware Industry

For the Hardware industry and Technology sector, ACSL's PB Ratio distribution charts can be found below:

* The bar in red indicates where ACSL's PB Ratio falls into.


TSE:6232
61GF Score
ACSL Ltd TSE:6232
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ACSL Book Value per Share Calculation

ACSL's Book Value Per Share for the fiscal year that ended in Dec. 2024 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(194.2-0.0)/14.9
=13.01

ACSL'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)
=(1,755.7-0.0)/18.0
=97.30

* 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97.30 mean?
ACSL (TSE:6232) has a Book Value per Share of 円97.30 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on ACSL and its competitors.
Is ACSL's Book Value per Share too high?
ACSL's current Book Value per Share is 円97.30. Overall, ACSL has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ACSL's Book Value per Share compare to DELL and ANET?
ACSL's Book Value per Share of 円97.30 can be compared against companies in the Hardware 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 Hardware company?
A good Book Value per Share depends on the Hardware 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 ACSL and its competitors. ACSL's current Book Value per Share is 円97.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACSL stock overvalued right now?
Based on GuruFocus' analysis, ACSL (TSE:6232) is currently considered Significantly Overvalued. The stock's GF Value™ is 円709.45, compared to a current price of 円1,748.00 — trading 146.4% above its estimated fair value. The current Book Value per Share is 円97.30. ACSL's overall GF Score™ is 61/100 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 ACSL (TSE:6232), the current Book Value per Share is 円97.30 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 ACSL (TSE:6232) Overvalued in 2026?

Based on GuruFocus' analysis, ACSL stock appears to be overvalued. The current stock price of 円1,748.00 is trading 146.4% above its estimated GF Value™ of 円709.45. GuruFocus considers ACSL to be Significantly Overvalued.

Key valuation signals for TSE:6232:

  • Book Value per Share: 円97.30
  • GF Value™: 円709.45 vs. price of 円1,748.00 (146.4% above fair value)
  • GF Score™: 61/100 with 2 warning signs

No single metric tells the full story. See the TSE:6232 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ACSL Business Description

Address Edogawa-ku, Hulic Kasai Rinkai Building 2F, Tokyo, JPN, 134-0086
ACSL Ltd is an industrial autonomous drone manufacturer and solution provider in Japan. It conducts drone development which is useful for industrial use, such as logistics, aerial photography, surveying and inspection.
61GF Score

Get the complete analysis for TSE:6232

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

円1,748.00
Price
円709.45
GF Value