Two stone & Sons (TSE:7352) Book Value per Share: 円84.01 (As of Feb. 2026)

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TSE:7352 Two stone & Sons Inc TSE:7352
75 GF Score
Price 円318.00
GF Value 円1,444.11
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Two stone & Sons Book Value per Share?

Two stone & Sons TSE:7352 -2.15% 75 Book Value per Share is 円84.01 as of Feb. 2026. GuruFocus rates TSE:7352 with a GF Score™ of 75/100 and a GF Value™ of 円1,444.11 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Two stone & Sons's book value per share for the quarter that ended in Feb. 2026 was 円84.01.

During the past 12 months, Two stone & Sons's average Book Value Per Share Growth Rate was 7.20% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 63.80% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 49.70% 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 8 years, the highest 3-Year average Book Value Per Share Growth Rate of Two stone & Sons was 68.20% per year. The lowest was 20.70% per year. And the median was 47.80% per year.

Two stone & Sons's current price is 円318.00. Its book value per share for the quarter that ended in Feb. 2026 was 円84.01. Hence, today's PB Ratio of Two stone & Sons is 4.11.

During the past 8 years, the highest P/B Ratio of Two stone & Sons was 85.43. The lowest was 3.79. And the median was 16.07.

Good Sign:

Two stone & Sons Inc stock PB Ratio (=3.79) is close to 10-year low of 3.79.


Two stone & Sons  (TSE:7352) 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.


Two stone & Sons Book Value per Share Related Terms


Two stone & Sons Book Value per Share Historical Data

* Premium members only.

The historical data trend for Two stone & Sons'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.

Two stone & Sons Book Value per Share Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Book Value per Share
Get a 7-Day Free Trial 14.01 17.60 21.37 66.66 77.29

Two stone & Sons Semi-Annual Data
Aug18 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 21.19 66.66 78.35 77.29 84.01

TSE:7352 vs CTAS, CPRT, ULS: Book Value per Share Comparison

For the Specialty Business Services subindustry, Two stone & Sons'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.


Two stone & Sons PB Ratio vs Business Services Industry

For the Business Services industry and Industrials sector, Two stone & Sons's PB Ratio distribution charts can be found below:

* The bar in red indicates where Two stone & Sons's PB Ratio falls into.


TSE:7352
75GF Score
Two stone & Sons Inc TSE:7352
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Two stone & Sons Book Value per Share Calculation

Two stone & Sons's Book Value Per Share for the fiscal year that ended in Aug. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(3,362-0)/43
=77.29

Two stone & Sons's Book Value Per Share for the quarter that ended in Feb. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(3,726-0)/44
=84.01

* 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84.01 mean?
Two stone & Sons (TSE:7352) has a Book Value per Share of 円84.01 as of Feb. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Two stone & Sons and its competitors.
Is Two stone & Sons' Book Value per Share too high?
Two stone & Sons' current Book Value per Share is 円84.01. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Book Value per Share compare to CTAS and CPRT?
Two stone & Sons' Book Value per Share of 円84.01 can be compared against companies in the Business Services 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 Business Services company?
A good Book Value per Share depends on the Business Services 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 Two stone & Sons and its competitors. Two stone & Sons's current Book Value per Share is 円84.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,444.11, compared to a current price of 円318.00 — trading 78% below its estimated fair value. The current Book Value per Share is 円84.01. Two stone & Sons' overall GF Score™ is 75/100 with 4 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 Two stone & Sons (TSE:7352), the current Book Value per Share is 円84.01 as of Feb. 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円318.00 is trading 78% below its estimated GF Value™ of 円1,444.11. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • Book Value per Share: 円84.01
  • GF Value™: 円1,444.11 vs. price of 円318.00 (78% below fair value)
  • GF Score™: 75/100 with 4 warning signs

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score

Get the complete analysis for TSE:7352

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

円318.00
Price
円1,444.11
GF Value