SGLOF (Food & Life) Cyclically Adjusted Book per Share: $1.07 (As of Mar. 2026)


SGLOF Food & Life Companies Ltd SGLOF
85 GF Score
Price $8.91
GF Value $8.91
! 4 Warning Signs
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What is Food & Life Cyclically Adjusted Book per Share?

Food & Life SGLOF 85 Cyclically Adjusted Book per Share is $1.07 as of Mar. 2026. GuruFocus rates SGLOF with a GF Score™ of 85/100 and a GF Value™ of $8.91. 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.

Food & Life's adjusted book value per share for the three months ended in Mar. 2026 was $3.180. 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 $1.07 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Food & Life's average Cyclically Adjusted Book Growth Rate was 9.80% 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.

As of today (2026-06-27), Food & Life's current stock price is $8.9115. Food & Life's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was $1.07. Food & Life's Cyclically Adjusted PB Ratio of today is 8.33.

During the past 12 years, the highest Cyclically Adjusted PB Ratio of Food & Life was 9.75. The lowest was 4.45. And the median was 7.51.


Food & Life  (OTCPK:SGLOF) 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.

Food & Life's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=8.9115/1.07
=8.33

* 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 12 years, the highest Cyclically Adjusted PB Ratio of Food & Life was 9.75. The lowest was 4.45. And the median was 7.51.


Be Aware

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


Food & Life Cyclically Adjusted Book per Share Related Terms


Food & Life Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Food & Life'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.

Food & Life Cyclically Adjusted Book per Share Chart

Food & Life 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 0.00 0.00 0.00 0.00 1.23

Food & Life 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 2.03 1.32 1.23 1.23 1.07

SGLOF vs MCD, SBUX, CMG: Cyclically Adjusted Book per Share Comparison

For the Restaurants subindustry, Food & Life'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.


Food & Life Cyclically Adjusted PB Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


SGLOF
85GF Score
Food & Life Companies Ltd SGLOF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Food & Life 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, Food & Life's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=3.18/112.7000*112.7000
=3.180

Current CPI (Mar. 2026) = 112.7000.

Food & Life Quarterly Data

Book Value per Share CPI Adj_Book
201606 0.000 98.100 0.000
201609 1.115 98.000 1.282
201612 1.038 98.400 1.189
201703 1.125 98.100 1.292
201706 1.201 98.500 1.374
201709 1.309 98.800 1.493
201712 1.363 99.400 1.545
201803 1.535 99.200 1.744
201806 1.519 99.200 1.726
201809 1.570 99.900 1.771
201812 1.568 99.700 1.772
201903 1.658 99.700 1.874
201906 1.805 99.800 2.038
201909 1.898 100.100 2.137
201912 1.878 100.500 2.106
202003 1.977 100.300 2.221
202006 1.951 99.900 2.201
202009 2.077 99.900 2.343
202012 2.217 99.300 2.516
202103 2.292 99.900 2.586
202106 2.386 99.500 2.703
202109 2.486 100.100 2.799
202112 2.393 100.100 2.694
202203 2.396 101.100 2.671
202206 2.142 101.800 2.371
202209 1.964 103.100 2.147
202212 1.998 104.100 2.163
202303 2.115 104.400 2.283
202306 2.101 105.200 2.251
202309 2.113 106.200 2.242
202312 2.175 106.800 2.295
202403 2.238 107.200 2.353
202406 2.089 108.200 2.176
202409 2.367 108.900 2.450
202412 2.338 110.700 2.380
202503 2.537 111.100 2.574
202506 2.824 111.700 2.849
202509 2.922 112.000 2.940
202512 2.962 113.000 2.954
202603 3.180 112.700 3.180

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 $1.07 mean?
Food & Life (SGLOF) has a Cyclically Adjusted Book per Share of $1.07 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 Food & Life and its competitors.
Is Food & Life's Cyclically Adjusted Book per Share too high?
Food & Life's current Cyclically Adjusted Book per Share is $1.07. Overall, Food & Life has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Cyclically Adjusted Book per Share compare to MCD and SBUX?
Food & Life's Cyclically Adjusted Book per Share of $1.07 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 Food & Life and its competitors. Food & Life's current Cyclically Adjusted Book per Share is $1.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Food & Life (SGLOF) has a current Cyclically Adjusted Book per Share of $1.07. The stock's GF Value™ is $8.91, compared to a current price of $8.91 — trading 0% above its estimated fair value. The current Cyclically Adjusted Book per Share is $1.07. Food & Life'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 Food & Life (SGLOF), the current Cyclically Adjusted Book per Share is $1.07 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $8.91 is trading 0% above its estimated GF Value™ of $8.91.

Key valuation signals for SGLOF:

  • Cyclically Adjusted Book per Share: $1.07
  • GF Value™: $8.91 vs. price of $8.91 (0% above fair value)
  • GF Score™: 85/100 with 4 warning signs

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
85GF Score

Get the complete analysis for SGLOF

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

$8.91
Price
$8.91
GF Value