Cotta Co (FSE:3359) Cyclically Adjusted Book per Share: 円316.21 (As of Mar. 2026)


FSE:3359 Cotta Co Ltd FSE:3359
12 GF Score
Price 円369.00
GF Value 円844.02
! 5 Warning Signs
View Full Analysis

What is Cotta Co Cyclically Adjusted Book per Share?

Cotta Co FSE:3359 12 Cyclically Adjusted Book per Share is 円316.21 as of Mar. 2026. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 5 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.

Cotta Co's adjusted book value per share data for the fiscal year that ended in Sep. 2025 was 円422.459. 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 円316.21 for the trailing ten years ended in Sep. 2025.

During the past 12 months, Cotta Co's average Cyclically Adjusted Book Growth Rate was -100.00% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 6.50% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -50.70% 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 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 Cotta Co was 6.50% per year. The lowest was -69.30% per year. And the median was -40.40% per year.

As of today (2026-07-07), Cotta Co's current stock price is 円 369.00. Cotta Co's Cyclically Adjusted Book per Share for the fiscal year that ended in Sep. 2025 was 円316.21. Cotta Co's Cyclically Adjusted PB Ratio of today is 1.17.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Cotta Co was 2.43. The lowest was 0.03. And the median was 0.12.


Cotta Co  (FSE:3359) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=369.00/316.21
=1.17

* 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 Cotta Co was 2.43. The lowest was 0.03. And the median was 0.12.


Be Aware

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


Cotta Co Cyclically Adjusted Book per Share Related Terms


Cotta Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Cotta 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.

Cotta Co Cyclically Adjusted Book per Share Chart

Cotta Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5,686.25 261.76 256.70 285.43 316.21

Cotta Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 265.26 285.43 287.94 316.21 0.00

FSE:3359 vs SW, PKG, IP: Cyclically Adjusted Book per Share Comparison

For the Packaging & Containers subindustry, Cotta 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.


Cotta Co Cyclically Adjusted PB Ratio vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


FSE:3359
12GF Score
Cotta Co Ltd FSE:3359
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cotta 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, Cotta Co's adjusted Book Value per Share data for the fiscal year that ended in Sep. 2025 was:

Adj_Book=Book Value per Share /CPI of Sep. 2025 (Change)*Current CPI (Sep. 2025)
=422.459/112.0000*112.0000
=422.459

Current CPI (Sep. 2025) = 112.0000.

Cotta Co Annual Data

Book Value per Share CPI Adj_Book
201609 183.676 98.000 209.915
201709 203.978 98.800 231.230
201809 233.194 99.900 261.439
201909 250.472 100.100 280.248
202009 269.742 99.900 302.413
202109 289.136 100.100 323.509
202209 317.239 103.100 344.624
202309 365.778 106.200 385.755
202409 389.461 108.900 400.548
202509 422.459 112.000 422.459

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 円316.21 mean?
Cotta Co (FSE:3359) has a Cyclically Adjusted Book per Share of 円316.21 as of Mar. 2026. 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 Cotta Co and its competitors.
Is Cotta Co's Cyclically Adjusted Book per Share too high?
Cotta Co's current Cyclically Adjusted Book per Share is 円316.21. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Cyclically Adjusted Book per Share compare to SW and PKG?
Cotta Co's Cyclically Adjusted Book per Share of 円316.21 can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Cyclically Adjusted Book per Share depends on the Packaging & Containers 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 Cotta Co and its competitors. Cotta Co's current Cyclically Adjusted Book per Share is 円316.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Cyclically Adjusted Book per Share of 円316.21. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円316.21. Cotta Co's overall GF Score™ is 12/100 with 5 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 Cotta Co (FSE:3359), the current Cyclically Adjusted Book per Share is 円316.21 as of Mar. 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 Cotta Co (FSE:3359) Overvalued in 2026?

Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued. The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.

Key valuation signals for FSE:3359:

  • Cyclically Adjusted Book per Share: 円316.21
  • GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
  • GF Score™: 12/100 with 5 warning signs

No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cotta Co Business Description

Other Exchanges 3359:Japan
Address 4478-8 Kamiao, Oita Prefecture, Tsukumi, JPN, 879-2461
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score

Get the complete analysis for FSE:3359

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

円369.00
Price
円844.02
GF Value