V V Food & Beverage Co (SHSE:600300) Cyclically Adjusted Book per Share: ¥1.89 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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SHSE:600300 V V Food & Beverage Co Ltd SHSE:600300
60 GF Score
Price ¥3.10
GF Value ¥2.79
Valuation Modestly Overvalued
! 2 Warning Signs
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What is V V Food & Beverage Co Cyclically Adjusted Book per Share?

V V Food & Beverage Co SHSE:600300 -1.27% 60 Cyclically Adjusted Book per Share is ¥1.89 as of Mar. 2026. GuruFocus rates SHSE:600300 with a GF Score™ of 60/100 and a GF Value™ of ¥2.79 (Modestly Overvalued). 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.

V V Food & Beverage Co's adjusted book value per share for the three months ended in Mar. 2026 was ¥2.292. 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 ¥1.89 for the trailing ten years ended in Mar. 2026.

During the past 12 months, V V Food & Beverage Co's average Cyclically Adjusted Book Growth Rate was 2.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 1.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.60% per year. During the past 10 years, the average Cyclically Adjusted Book Growth Rate was 1.70% 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 V V Food & Beverage Co was 6.60% per year. The lowest was 0.80% per year. And the median was 3.10% per year.

As of today (2026-07-18), V V Food & Beverage Co's current stock price is ¥3.10. V V Food & Beverage Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ¥1.89. V V Food & Beverage Co's Cyclically Adjusted PB Ratio of today is 1.64.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of V V Food & Beverage Co was 4.82. The lowest was 1.27. And the median was 1.93.


V V Food & Beverage Co  (SHSE:600300) 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.

V V Food & Beverage Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=3.10/1.89
=1.64

* 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 V V Food & Beverage Co was 4.82. The lowest was 1.27. And the median was 1.93.


Be Aware

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


V V Food & Beverage Co Cyclically Adjusted Book per Share Related Terms


V V Food & Beverage Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for V V Food & Beverage 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.

V V Food & Beverage Co Cyclically Adjusted Book per Share Chart

V V Food & Beverage 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 1.75 1.78 1.79 1.82 1.87

V V Food & Beverage Co 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 1.84 1.84 1.86 1.87 1.89

SHSE:600300 vs KHC, GIS: Cyclically Adjusted Book per Share Comparison

For the Packaged Foods subindustry, V V Food & Beverage 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.


V V Food & Beverage Co Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, V V Food & Beverage Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


SHSE:600300
60GF Score
V V Food & Beverage Co Ltd SHSE:600300
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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V V Food & Beverage 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, V V Food & Beverage Co'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)
=2.292/116.3033*116.3033
=2.292

Current CPI (Mar. 2026) = 116.3033.

V V Food & Beverage Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 1.627 101.400 1.866
201609 1.636 102.400 1.858
201612 1.591 102.600 1.803
201703 1.648 103.200 1.857
201706 1.633 103.100 1.842
201709 1.637 104.100 1.829
201712 1.627 104.500 1.811
201803 1.655 105.300 1.828
201806 1.653 104.900 1.833
201809 1.637 106.600 1.786
201812 1.496 106.500 1.634
201903 1.620 107.700 1.749
201906 1.620 107.700 1.749
201909 1.598 109.800 1.693
201912 1.474 111.200 1.542
202003 1.527 112.300 1.581
202006 1.559 110.400 1.642
202009 1.690 111.700 1.760
202012 1.777 111.500 1.854
202103 1.816 112.662 1.875
202106 1.734 111.769 1.804
202109 1.784 112.215 1.849
202112 1.813 113.108 1.864
202203 1.818 114.335 1.849
202206 1.803 114.558 1.830
202209 1.898 115.339 1.914
202212 1.889 115.116 1.908
202303 1.912 115.116 1.932
202306 1.909 114.558 1.938
202309 1.954 115.339 1.970
202312 1.956 114.781 1.982
202403 2.035 115.227 2.054
202406 1.984 114.781 2.010
202409 2.043 115.785 2.052
202412 2.156 114.893 2.182
202503 2.200 115.116 2.223
202506 2.103 114.907 2.129
202509 2.177 115.471 2.193
202512 2.240 115.832 2.249
202603 2.292 116.303 2.292

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 ¥1.89 mean?
V V Food & Beverage Co (SHSE:600300) has a Cyclically Adjusted Book per Share of ¥1.89 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 V V Food & Beverage Co and its competitors.
Is V V Food & Beverage Co's Cyclically Adjusted Book per Share too high?
V V Food & Beverage Co's current Cyclically Adjusted Book per Share is ¥1.89. Overall, V V Food & Beverage Co has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does V V Food & Beverage Co's Cyclically Adjusted Book per Share compare to KHC and GIS?
V V Food & Beverage Co's Cyclically Adjusted Book per Share of ¥1.89 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 V V Food & Beverage Co and its competitors. V V Food & Beverage Co's current Cyclically Adjusted Book per Share is ¥1.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is V V Food & Beverage Co stock overvalued right now?
Based on GuruFocus' analysis, V V Food & Beverage Co (SHSE:600300) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥2.79, compared to a current price of ¥3.10 — trading 11.1% above its estimated fair value. The current Cyclically Adjusted Book per Share is ¥1.89. V V Food & Beverage Co's overall GF Score™ is 60/100 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 V V Food & Beverage Co (SHSE:600300), the current Cyclically Adjusted Book per Share is ¥1.89 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 V V Food & Beverage Co (SHSE:600300) Overvalued in 2026?

Based on GuruFocus' analysis, V V Food & Beverage Co stock appears to be overvalued. The current stock price of ¥3.10 is trading 11.1% above its estimated GF Value™ of ¥2.79. GuruFocus considers V V Food & Beverage Co to be Modestly Overvalued.

Key valuation signals for SHSE:600300:

  • Cyclically Adjusted Book per Share: ¥1.89
  • GF Value™: ¥2.79 vs. price of ¥3.10 (11.1% above fair value)
  • GF Score™: 60/100 with 2 warning signs

No single metric tells the full story. See the SHSE:600300 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


V V Food & Beverage Co Business Description

Address No. 300 Weiwei Avenue, Jiangsu Province, Xuzhou, CHN, 221111
V V Food & Beverage Co Ltd is engaged the in various businesses, including agricultural resources, food and beverage, grain and oil processing, liquor, and tea. The products are offered under various brands such as VV, Tianshan Snow, SOYJOY, Liuchaosong, Zhijiang, and Guizhouchun.
60GF Score

Get the complete analysis for SHSE:600300

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

¥3.10
Price
¥2.79
GF Value