TSSHF (Tess Holdings Co) Book Value per Share: $4.30 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSSHF Tess Holdings Co Ltd TSSHF
66 GF Score
Price $0.12
GF Value $0.12
! 6 Warning Signs
View Full Analysis

What is Tess Holdings Co Book Value per Share?

Tess Holdings Co TSSHF +27.86% 66 Book Value per Share is $4.30 as of Dec. 2025. GuruFocus rates TSSHF with a GF Score™ of 66/100 and a GF Value™ of $0.12. The stock has 6 warning signs investors should review.

Tess Holdings Co's book value per share for the quarter that ended in Dec. 2025 was $4.30.

During the past 12 months, Tess Holdings Co's average Book Value Per Share Growth Rate was 11.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -5.60% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 17.40% 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 7 years, the highest 3-Year average Book Value Per Share Growth Rate of Tess Holdings Co was 62.00% per year. The lowest was -5.60% per year. And the median was 29.30% per year.

Tess Holdings Co's current price is $0.1161. Its book value per share for the quarter that ended in Dec. 2025 was $4.30. Hence, today's PB Ratio of Tess Holdings Co is 0.03.

During the past 7 years, the highest P/B Ratio of Tess Holdings Co was 8.52. The lowest was 0.43. And the median was 0.87.


Tess Holdings Co  (OTCPK:TSSHF) 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.


Tess Holdings Co Book Value per Share Related Terms


Tess Holdings Co Book Value per Share Historical Data

* Premium members only.

The historical data trend for Tess Holdings 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.

Tess Holdings Co Book Value per Share Chart

Tess Holdings Co Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Book Value per Share
Get a 7-Day Free Trial 5.92 5.36 5.67 3.73 4.18

Tess Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 4.13 4.18 4.14 4.30 4.43

Tess Holdings Co Book Value per Share Competitor Comparison

For the Utilities - Renewable subindustry, Tess Holdings 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.


Tess Holdings Co PB Ratio vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Tess Holdings Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where Tess Holdings Co's PB Ratio falls into.


TSSHF
66GF Score
Tess Holdings Co Ltd TSSHF
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tess Holdings Co Book Value per Share Calculation

Tess Holdings Co's Book Value Per Share for the fiscal year that ended in Jun. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(294.5-0.0)/70.5
=4.18

Tess Holdings 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)
=(303.2-0.0)/70.5
=4.30

* 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 $4.30 mean?
Tess Holdings Co (TSSHF) has a Book Value per Share of $4.30 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Tess Holdings Co and its competitors.
Is Tess Holdings Co's Book Value per Share too high?
Tess Holdings Co's current Book Value per Share is $4.30. Overall, Tess Holdings Co has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Tess Holdings Co's Book Value per Share compare to competitors?
Tess Holdings Co's Book Value per Share of $4.30 can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?
A good Book Value per Share depends on the Utilities - Independent Power Producers 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 Tess Holdings Co and its competitors. Tess Holdings Co's current Book Value per Share is $4.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tess Holdings Co stock overvalued right now?
Tess Holdings Co (TSSHF) has a current Book Value per Share of $4.30. The stock's GF Value™ is $0.12, compared to a current price of $0.12 — trading 3.3% below its estimated fair value. The current Book Value per Share is $4.30. Tess Holdings Co's overall GF Score™ is 66/100 with 6 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 Tess Holdings Co (TSSHF), the current Book Value per Share is $4.30 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 Tess Holdings Co (TSSHF) Overvalued in 2026?

Based on GuruFocus' analysis, Tess Holdings Co stock appears to be undervalued. The current stock price of $0.12 is trading 3.3% below its estimated GF Value™ of $0.12.

Key valuation signals for TSSHF:

  • Book Value per Share: $4.30
  • GF Value™: $0.12 vs. price of $0.12 (3.3% below fair value)
  • GF Score™: 66/100 with 6 warning signs

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


Tess Holdings Co Business Description

Other Exchanges 5074:Japan
Address 6-1-1 Nishinakajima, Yodogawa-ku, Shin-Osaka Prime Tower, Osaka, JPN, 532-0011
Tess Holdings Co Ltd is engaged in the development and electricity sales of renewable power plants and power retailing business. Further, it is also involved in the operation and maintenance of cogeneration and other environmental energy-saving systems.
66GF Score

Get the complete analysis for TSSHF

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

$0.12
Price
$0.12
GF Value