Kura Sushi Asia Co (ROCO:2754) Cyclically Adjusted Book per Share: NT$27.50 (As of Dec. 2025)

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ROCO:2754 Kura Sushi Asia Co Ltd ROCO:2754
85 GF Score
Price NT$68.60
GF Value NT$118.49
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Kura Sushi Asia Co Cyclically Adjusted Book per Share?

Kura Sushi Asia Co ROCO:2754 -0.15% 85 Cyclically Adjusted Book per Share is NT$27.50 as of Dec. 2025. GuruFocus rates ROCO:2754 with a GF Score™ of 85/100 and a GF Value™ of NT$118.49 (Significantly Undervalued). The stock has 4 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.

Kura Sushi Asia Co's adjusted book value per share data for the fiscal year that ended in Dec. 2025 was NT$37.362. 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 NT$27.50 for the trailing ten years ended in Dec. 2025.

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.

As of today (2026-07-25), Kura Sushi Asia Co's current stock price is NT$ 68.60. Kura Sushi Asia Co's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec. 2025 was NT$27.50. Kura Sushi Asia Co's Cyclically Adjusted PB Ratio of today is 2.49.

During the past 10 years, the highest Cyclically Adjusted PB Ratio of Kura Sushi Asia Co was 2.89. The lowest was 2.29. And the median was 2.36.


Kura Sushi Asia Co  (ROCO:2754) 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.

Kura Sushi Asia Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=68.60/27.50
=2.49

* 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 10 years, the highest Cyclically Adjusted PB Ratio of Kura Sushi Asia Co was 2.89. The lowest was 2.29. And the median was 2.36.


Be Aware

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


Kura Sushi Asia Co Cyclically Adjusted Book per Share Related Terms


Kura Sushi Asia Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Kura Sushi Asia 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.

Kura Sushi Asia Co Cyclically Adjusted Book per Share Chart

Kura Sushi Asia Co 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 0.00 0.00 0.00 0.00 27.50

Kura Sushi Asia Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 0.00 0.00 0.00 0.00 27.50

ROCO:2754 vs MCD, SBUX, YUM: Cyclically Adjusted Book per Share Comparison

For the Restaurants subindustry, Kura Sushi Asia 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.


Kura Sushi Asia Co Cyclically Adjusted PB Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi Asia Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


ROCO:2754
85GF Score
Kura Sushi Asia Co Ltd ROCO:2754
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kura Sushi Asia 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, Kura Sushi Asia Co's adjusted Book Value per Share data for the fiscal year that ended in Dec. 2025 was:

Adj_Book=Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=37.362/324.0540*324.0540
=37.362

Current CPI (Dec. 2025) = 324.0540.

Kura Sushi Asia Co Annual Data

Book Value per Share CPI Adj_Book
201612 7.363 241.432 9.883
201712 8.905 246.524 11.706
201812 11.735 251.233 15.136
201912 19.433 256.974 24.506
202012 28.051 260.474 34.898
202112 27.749 278.802 32.253
202212 32.304 296.797 35.271
202312 35.065 306.746 37.044
202412 35.938 315.605 36.900
202512 37.362 324.054 37.362

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 NT$27.50 mean?
Kura Sushi Asia Co (ROCO:2754) has a Cyclically Adjusted Book per Share of NT$27.50 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 Kura Sushi Asia Co and its competitors.
Is Kura Sushi Asia Co's Cyclically Adjusted Book per Share too high?
Kura Sushi Asia Co's current Cyclically Adjusted Book per Share is NT$27.50. Overall, Kura Sushi Asia Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi Asia Co's Cyclically Adjusted Book per Share compare to MCD and SBUX?
Kura Sushi Asia Co's Cyclically Adjusted Book per Share of NT$27.50 can be compared against companies in the Restaurants 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 Restaurants company?
A good Cyclically Adjusted Book per Share depends on the Restaurants 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 Kura Sushi Asia Co and its competitors. Kura Sushi Asia Co's current Cyclically Adjusted Book per Share is NT$27.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi Asia Co stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi Asia Co (ROCO:2754) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$118.49, compared to a current price of NT$68.60 — trading 42.1% below its estimated fair value. The current Cyclically Adjusted Book per Share is NT$27.50. Kura Sushi Asia Co's overall GF Score™ is 85/100 with 4 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 Kura Sushi Asia Co (ROCO:2754), the current Cyclically Adjusted Book per Share is NT$27.50 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 Kura Sushi Asia Co (ROCO:2754) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi Asia Co stock appears to be undervalued. The current stock price of NT$68.60 is trading 42.1% below its estimated GF Value™ of NT$118.49. GuruFocus considers Kura Sushi Asia Co to be Significantly Undervalued.

Key valuation signals for ROCO:2754:

  • Cyclically Adjusted Book per Share: NT$27.50
  • GF Value™: NT$118.49 vs. price of NT$68.60 (42.1% below fair value)
  • GF Score™: 85/100 with 4 warning signs

No single metric tells the full story. See the ROCO:2754 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kura Sushi Asia Co Business Description

Address Zhongshan North Road, Section 3, 6th Floor & 6F-1, No. 32, Zhongshan District, Taipei, TWN, 104-52
Kura Sushi Asia Co Ltd is a Taiwan-based company engaged in the operation of restaurants. The dishes offered in these restaurants include Sushi, Warship, Hand Roll, Roll, Side Meal, Dessert, and Drinks. The group mainly operates in two regions: Taiwan and China. The majority of its revenue is generated from its operations in Taiwan.
85GF Score

Get the complete analysis for ROCO:2754

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

NT$68.60
Price
NT$118.49
GF Value