Lion (LIOPF) Cyclically Adjusted Book per Share: $6.11 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
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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.
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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.

LIOPF Lion Corp LIOPF
81 GF Score
Price $11.51
GF Value $10.11
! 5 Warning Signs
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What is Lion Cyclically Adjusted Book per Share?

Lion LIOPF +9.62% 81 Cyclically Adjusted Book per Share is $6.11 as of Jun. 2026. GuruFocus rates LIOPF with a GF Score™ of 81/100 and a GF Value™ of $10.11. 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.

Lion's adjusted book value per share for the three months ended in Jun. 2026 was $7.480. 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 $6.11 for the trailing ten years ended in Jun. 2026.

During the past 12 months, Lion's average Cyclically Adjusted Book Growth Rate was 9.20% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 10.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 10.60% 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 Lion was 11.20% per year. The lowest was 6.70% per year. And the median was 9.70% per year.

As of today (2026-08-16), Lion's current stock price is $11.51. Lion's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 was $6.11. Lion's Cyclically Adjusted PB Ratio of today is 1.88.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lion was 5.61. The lowest was 1.67. And the median was 2.62.


Lion  (OTCPK:LIOPF) 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.

Lion's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=11.51/6.11
=1.88

* 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 Lion was 5.61. The lowest was 1.67. And the median was 2.62.


Be Aware

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


Lion Cyclically Adjusted Book per Share Related Terms


Lion Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lion'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.

Lion Cyclically Adjusted Book per Share Chart

Lion Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.29 4.85 4.87 3.88 5.56

Lion 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 5.11 5.03 5.56 6.13 6.11

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

For the Household & Personal Products subindustry, Lion'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.


Lion Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

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

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


LIOPF
81GF Score
Lion Corp LIOPF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lion 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, Lion'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)
=7.48/113.6000*113.6000
=7.480

Current CPI (Jun. 2026) = 113.6000.

Lion Quarterly Data

Book Value per Share CPI Adj_Book
201609 4.936 98.000 5.722
201612 4.436 98.400 5.121
201703 4.666 98.100 5.403
201706 4.882 98.500 5.630
201709 5.095 98.800 5.858
201712 5.437 99.400 6.214
201803 5.930 99.200 6.791
201806 5.867 99.200 6.719
201809 5.876 99.900 6.682
201812 5.860 99.700 6.677
201903 5.983 99.700 6.817
201906 6.273 99.800 7.140
201909 6.465 100.100 7.337
201912 6.571 100.500 7.428
202003 6.759 100.300 7.655
202006 7.029 99.900 7.993
202009 7.379 99.900 8.391
202012 7.679 99.300 8.785
202103 7.506 99.900 8.535
202106 7.548 99.500 8.618
202109 7.674 100.100 8.709
202112 7.602 100.100 8.627
202203 7.394 101.100 8.308
202206 6.657 101.800 7.429
202209 6.307 103.100 6.949
202212 6.891 104.100 7.520
202303 6.952 104.400 7.565
202306 6.794 105.200 7.336
202309 6.540 106.200 6.996
202312 6.844 106.800 7.280
202403 6.608 107.200 7.003
202406 6.539 108.200 6.865
202409 7.098 108.900 7.404
202412 6.909 110.700 7.090
202503 7.014 111.100 7.172
202506 7.405 111.700 7.531
202509 7.479 112.000 7.586
202512 7.482 113.000 7.522
202603 7.361 112.700 7.420
202606 7.480 113.600 7.480

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 $6.11 mean?
Lion (LIOPF) has a Cyclically Adjusted Book per Share of $6.11 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 Lion and its competitors.
Is Lion's Cyclically Adjusted Book per Share too high?
Lion's current Cyclically Adjusted Book per Share is $6.11. Overall, Lion has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Lion's Cyclically Adjusted Book per Share compare to PG and CL?
Lion's Cyclically Adjusted Book per Share of $6.11 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 Lion and its competitors. Lion's current Cyclically Adjusted Book per Share is $6.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion stock overvalued right now?
Lion (LIOPF) has a current Cyclically Adjusted Book per Share of $6.11. The stock's GF Value™ is $10.11, compared to a current price of $11.51 — trading 13.8% above its estimated fair value. The current Cyclically Adjusted Book per Share is $6.11. Lion's overall GF Score™ is 81/100 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 Lion (LIOPF), the current Cyclically Adjusted Book per Share is $6.11 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 Lion (LIOPF) Overvalued in 2026?

Based on GuruFocus' analysis, Lion stock appears to be overvalued. The current stock price of $11.51 is trading 13.8% above its estimated GF Value™ of $10.11.

Key valuation signals for LIOPF:

  • Cyclically Adjusted Book per Share: $6.11
  • GF Value™: $10.11 vs. price of $11.51 (13.8% above fair value)
  • GF Score™: 81/100 with 5 warning signs

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


Lion Business Description

Other Exchanges 4912:Japan
Address 1-3-28 Kuramae, Taito-ku, Tokyo, JPN, 111-8644
Lion Corp is a Japanese household and personal products manufacturer. It is engaged in the manufacture, sale, and trade of daily necessities, over-the-counter medicines, and chemical products. The company operates through three main segments: Consumer Goods, Industrial Products, and Overseas Business. Its consumer goods segment includes products such as toothpaste, toothbrushes, hand soap, detergents, and pet supplies; the industrial products segment handles chemical raw materials and commercial products; while its overseas segment focuses on the manufacture and sale of daily necessities in international markets. It generates the majority of its revenue from the Consumer Goods segment.
81GF Score

Get the complete analysis for LIOPF

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

$11.51
Price
$10.11
GF Value