KOSCF (Kose Holdings) Cyclically Adjusted Book per Share: $30.44 (As of Jun. 2026)

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.

KOSCF Kose Holdings Corp KOSCF
72 GF Score
Price $33.38
GF Value $39.57
! 2 Warning Signs
View Full Analysis

What is Kose Holdings Cyclically Adjusted Book per Share?

Kose Holdings KOSCF 72 Cyclically Adjusted Book per Share is $30.44 as of Jun. 2026. GuruFocus rates KOSCF with a GF Score™ of 72/100 and a GF Value™ of $39.57. 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.

Kose Holdings's adjusted book value per share for the three months ended in Jun. 2026 was $31.175. 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 $30.44 for the trailing ten years ended in Jun. 2026.

During the past 12 months, Kose Holdings's average Cyclically Adjusted Book Growth Rate was 6.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 8.90% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 11.00% 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 Kose Holdings was 12.80% per year. The lowest was 7.80% per year. And the median was 11.30% per year.

As of today (2026-08-28), Kose Holdings's current stock price is $33.38. Kose Holdings's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 was $30.44. Kose Holdings's Cyclically Adjusted PB Ratio of today is 1.10.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Kose Holdings was 11.49. The lowest was 1.16. And the median was 4.58.


Kose Holdings  (OTCPK:KOSCF) 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.

Kose Holdings's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=33.38/30.44
=1.10

* 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 Kose Holdings was 11.49. The lowest was 1.16. And the median was 4.58.


Be Aware

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


Kose Holdings Cyclically Adjusted Book per Share Related Terms


Kose Holdings Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Kose Holdings'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.

Kose Holdings Cyclically Adjusted Book per Share Chart

Kose Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.21 21.27 24.63 23.66 30.02

Kose Holdings Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 33.13 30.08 30.02 25.53 30.44

KOSCF vs PG, CL, KVUE: Cyclically Adjusted Book per Share Comparison

For the Household & Personal Products subindustry, Kose Holdings'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.


Kose Holdings Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Kose Holdings's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


KOSCF
72GF Score
Kose Holdings Corp KOSCF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kose Holdings 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, Kose Holdings's adjusted Book Value per Share data for the three months ended in Jun. 2026 was:

Adj_Book= Book Value per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=31.175/113.6000*113.6000
=31.175

Current CPI (Jun. 2026) = 113.6000.

Kose Holdings Quarterly Data

Book Value per Share CPI Adj_Book
201609 25.772 98.000 29.874
201612 23.453 98.400 27.076
201703 25.431 98.100 29.449
201706 26.627 98.500 30.709
201709 26.733 98.800 30.738
201712 27.307 99.400 31.208
201803 30.430 99.200 34.847
201806 30.015 99.200 34.372
201809 31.242 99.900 35.526
201812 32.141 99.700 36.622
201903 32.937 99.700 37.529
201906 34.397 99.800 39.153
201909 35.888 100.100 40.728
201912 35.648 100.500 40.295
202003 36.412 100.300 41.240
202006 34.814 99.900 39.588
202009 35.784 99.900 40.691
202012 36.904 99.300 42.218
202103 36.365 99.900 41.352
202106 36.274 99.500 41.414
202109 36.917 100.100 41.896
202112 36.702 100.100 41.652
202203 35.372 101.100 39.745
202206 32.841 101.800 36.648
202209 31.263 103.100 34.447
202212 33.646 104.100 36.716
202303 33.895 104.400 36.882
202306 33.100 105.200 35.743
202309 31.764 106.200 33.977
202312 32.397 106.800 34.460
202403 31.755 107.200 33.651
202406 30.991 108.200 32.538
202409 32.743 108.900 34.156
202412 31.022 110.700 31.835
202503 31.787 111.100 32.502
202506 32.759 111.700 33.316
202509 32.051 112.000 32.509
202512 31.936 113.000 32.106
202603 30.962 112.700 31.209
202606 31.175 113.600 31.175

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 $30.44 mean?
Kose Holdings (KOSCF) has a Cyclically Adjusted Book per Share of $30.44 as of Jun. 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 Kose Holdings and its competitors.
Is Kose Holdings' Cyclically Adjusted Book per Share too high?
Kose Holdings' current Cyclically Adjusted Book per Share is $30.44. Overall, Kose Holdings has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Kose Holdings' Cyclically Adjusted Book per Share compare to PG and CL?
Kose Holdings' Cyclically Adjusted Book per Share of $30.44 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Book per Share depends on the Consumer Packaged Goods 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 Kose Holdings and its competitors. Kose Holdings's current Cyclically Adjusted Book per Share is $30.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kose Holdings stock overvalued right now?
Kose Holdings (KOSCF) has a current Cyclically Adjusted Book per Share of $30.44. The stock's GF Value™ is $39.57, compared to a current price of $33.38 — trading 15.6% below its estimated fair value. The current Cyclically Adjusted Book per Share is $30.44. Kose Holdings' overall GF Score™ is 72/100 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 Kose Holdings (KOSCF), the current Cyclically Adjusted Book per Share is $30.44 as of Jun. 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 Kose Holdings (KOSCF) Overvalued in 2026?

Based on GuruFocus' analysis, Kose Holdings stock appears to be undervalued. The current stock price of $33.38 is trading 15.6% below its estimated GF Value™ of $39.57.

Key valuation signals for KOSCF:

  • Cyclically Adjusted Book per Share: $30.44
  • GF Value™: $39.57 vs. price of $33.38 (15.6% below fair value)
  • GF Score™: 72/100 with 2 warning signs

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


Kose Holdings Business Description

Address 3-6-2 Nihonbashi, Chuo-ku, Tokyo, JPN, 103-8251
Kose is Japan's second-largest beauty company, best known for its prestige skincare brands such as Decorte and Albion. Founded in 1946, the company remains under the management of the Kobayashi family. Albion, a fully consolidated subsidiary in which Kose holds a 79.5% stake, operates independently under a separate brand of the Kobayashi family. With a portfolio of 37 brands spanning multiple price points, the group captured approximately 15% of Japan's premium beauty segment in 2024, according to Euromonitor. Japan remains its core market, contributing over 60% of sales, followed by North America (19%) and Asia (13%). The company distributes its products through a diversified channel mix of department stores, specialty retailers, drugstores, travel retail, and e-commerce platforms.
72GF Score

Get the complete analysis for KOSCF

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

$33.38
Price
$39.57
GF Value