ACJJF (Acom Co) Cyclically Adjusted Book per Share: $1.65 (As of Dec. 2025)


ACJJF Acom Co Ltd ACJJF
80 GF Score
Price $2.44
GF Value $2.43
! 2 Warning Signs
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What is Acom Co Cyclically Adjusted Book per Share?

Acom Co ACJJF 80 Cyclically Adjusted Book per Share is $1.65 as of Dec. 2025. GuruFocus rates ACJJF with a GF Score™ of 80/100 and a GF Value™ of $2.43. The stock has 2 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Acom Co's adjusted book value per share for the three months ended in Dec. 2025 was $2.842. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is $1.65 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Acom Co's average Cyclically Adjusted Book Growth Rate was -100.00% 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 Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Acom Co was 9.90% per year. The lowest was -4.70% per year. And the median was 5.00% per year.

As of today (2026-07-02), Acom Co's current stock price is $2.44. Acom Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was $1.65. Acom Co's Cyclically Adjusted PB Ratio of today is 1.48.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Acom Co was 2.52. The lowest was 1.11. And the median was 1.74.


Acom Co  (OTCPK:ACJJF) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Acom Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=2.44/1.65
=1.48

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Acom Co was 2.52. The lowest was 1.11. And the median was 1.74.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Acom Co Cyclically Adjusted Book per Share Related Terms


Acom Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Acom Co's Cyclically Adjusted Book 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.

Acom Co Cyclically Adjusted Book per Share Chart

Acom Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.67 1.87 1.76 1.97 0.00

Acom Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book 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 1.97 1.80 1.66 1.65 0.00

ACJJF vs V, MA, AXP: Cyclically Adjusted Book per Share Comparison

For the Credit Services subindustry, Acom Co's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted 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.


Acom Co Cyclically Adjusted PB Ratio vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Acom Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Acom Co's Cyclically Adjusted PB Ratio falls into.


ACJJF
80GF Score
Acom Co Ltd ACJJF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Acom Co Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Acom Co's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=2.842/113.0000*113.0000
=2.842

Current CPI (Dec. 2025) = 113.0000.

Acom Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 1.828 97.900 2.110
201606 2.054 98.100 2.366
201609 2.226 98.000 2.567
201612 1.971 98.400 2.263
201703 1.413 98.100 1.628
201706 1.533 98.500 1.759
201709 1.640 98.800 1.876
201712 1.726 99.400 1.962
201803 1.944 99.200 2.214
201806 1.966 99.200 2.239
201809 2.043 99.900 2.311
201812 2.148 99.700 2.435
201903 2.046 99.700 2.319
201906 2.268 99.800 2.568
201909 2.391 100.100 2.699
201912 2.456 100.500 2.761
202003 2.462 100.300 2.774
202006 2.543 99.900 2.876
202009 2.741 99.900 3.100
202012 2.883 99.300 3.281
202103 2.852 99.900 3.226
202106 2.973 99.500 3.376
202109 3.072 100.100 3.468
202112 2.972 100.100 3.355
202203 2.863 101.100 3.200
202206 2.612 101.800 2.899
202209 2.533 103.100 2.776
202212 2.702 104.100 2.933
202303 2.775 104.400 3.004
202306 2.663 105.200 2.860
202309 2.622 106.200 2.790
202312 2.718 106.800 2.876
202403 2.676 107.200 2.821
202406 2.560 108.200 2.674
202409 2.923 108.900 3.033
202412 2.747 110.700 2.804
202503 2.799 111.100 2.847
202506 2.957 111.700 2.991
202509 2.966 112.000 2.992
202512 2.842 113.000 2.842

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of $1.65 mean?
Acom Co (ACJJF) has a Cyclically Adjusted Book per Share of $1.65 as of Dec. 2025. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Acom Co and its competitors.
Is Acom Co's Cyclically Adjusted Book per Share too high?
Acom Co's current Cyclically Adjusted Book per Share is $1.65. Overall, Acom Co has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does Acom Co's Cyclically Adjusted Book per Share compare to V and MA?
Acom Co's Cyclically Adjusted Book per Share of $1.65 can be compared against companies in the Credit Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for a Credit Services company?
A good Cyclically Adjusted Book per Share depends on the Credit Services industry context. However, Cyclically Adjusted Book 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Acom Co and its competitors. Acom Co's current Cyclically Adjusted Book per Share is $1.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acom Co stock overvalued right now?
Acom Co (ACJJF) has a current Cyclically Adjusted Book per Share of $1.65. The stock's GF Value™ is $2.43, compared to a current price of $2.44 — trading 0.4% above its estimated fair value. The current Cyclically Adjusted Book per Share is $1.65. Acom Co's overall GF Score™ is 80/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Acom Co (ACJJF), the current Cyclically Adjusted Book per Share is $1.65 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 Acom Co (ACJJF) Overvalued in 2026?

Based on GuruFocus' analysis, Acom Co stock appears to be overvalued. The current stock price of $2.44 is trading 0.4% above its estimated GF Value™ of $2.43.

Key valuation signals for ACJJF:

  • Cyclically Adjusted Book per Share: $1.65
  • GF Value™: $2.43 vs. price of $2.44 (0.4% above fair value)
  • GF Score™: 80/100 with 2 warning signs

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


Acom Co Business Description

Other Exchanges 8572:JapanAK5:Germany
Address 9-1, Higashi Shinbashi 1-chome, Minato-ku, Tokyo, JPN, 100-8307
Acom Co Ltd is a Japanese consumer finance company. Its core business segments are the loan and credit card business, Guarantee business, overseas financial business, Loan servicing business, and others. Its loan and credit business offers credit cards and unsecured loans; The guarantee segment provides credit guarantee services, including loan portfolio management and marketing analyses; The firm also offers loan administrative services in its loan servicing segment; Overseas businesses are mostly in the retail finance sector; and Others include contracting at the contact center and temporary personnel services. The company earns maximum revenue from its loan and credit card business.
80GF Score

Get the complete analysis for ACJJF

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

$2.44
Price
$2.43
GF Value