STEAF (Sm Entertainment Japan Co) Cyclically Adjusted Book per Share: $1.28 (As of Dec. 2025)

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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
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.

STEAF Sm Entertainment Japan Co Ltd STEAF
52 GF Score
Price $0.76
GF Value $1.49
! 2 Warning Signs
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What is Sm Entertainment Japan Co Cyclically Adjusted Book per Share?

Sm Entertainment Japan Co STEAF +1.88% 52 Cyclically Adjusted Book per Share is $1.28 as of Dec. 2025. GuruFocus rates STEAF with a GF Score™ of 52/100 and a GF Value™ of $1.49. 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.

Sm Entertainment Japan Co's adjusted book value per share for the three months ended in Dec. 2025 was $0.413. 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 $1.28 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Sm Entertainment Japan Co's average Cyclically Adjusted Book Growth Rate was -13.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -11.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -11.60% 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 Sm Entertainment Japan Co was -11.10% per year. The lowest was -12.70% per year. And the median was -11.80% per year.

As of today (2026-07-22), Sm Entertainment Japan Co's current stock price is $0.7568. Sm Entertainment Japan Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was $1.28. Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio of today is 0.59.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Sm Entertainment Japan Co was 1.42. The lowest was 0.28. And the median was 0.61.


Sm Entertainment Japan Co  (OTCPK:STEAF) 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.

Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=0.7568/1.28
=0.59

* 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 Sm Entertainment Japan Co was 1.42. The lowest was 0.28. And the median was 0.61.


Be Aware

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


Sm Entertainment Japan Co Cyclically Adjusted Book per Share Related Terms


Sm Entertainment Japan Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Sm Entertainment Japan 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.

Sm Entertainment Japan Co Cyclically Adjusted Book per Share Chart

Sm Entertainment Japan 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 4.47 2.56 1.48 1.28

Sm Entertainment Japan 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 1.31 1.29 1.16 1.28 0.00

STEAF vs NFLX, DIS, WBD: Cyclically Adjusted Book per Share Comparison

For the Entertainment subindustry, Sm Entertainment Japan 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.


Sm Entertainment Japan Co Cyclically Adjusted PB Ratio vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio falls into.


STEAF
52GF Score
Sm Entertainment Japan Co Ltd STEAF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sm Entertainment Japan 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, Sm Entertainment Japan Co's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=0.413/113.0000*113.0000
=0.413

Current CPI (Dec. 2025) = 113.0000.

Sm Entertainment Japan Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 2.840 97.900 3.278
201606 2.240 98.100 2.580
201609 2.621 98.000 3.022
201612 2.270 98.400 2.607
201703 2.356 98.100 2.714
201706 2.453 98.500 2.814
201709 2.519 98.800 2.881
201712 2.481 99.400 2.820
201803 2.670 99.200 3.041
201806 2.570 99.200 2.928
201809 2.576 99.900 2.914
201812 2.527 99.700 2.864
201903 2.550 99.700 2.890
201906 2.658 99.800 3.010
201909 2.655 100.100 2.997
201912 2.358 100.500 2.651
202003 2.393 100.300 2.696
202006 2.349 99.900 2.657
202009 0.336 99.900 0.380
202012 0.499 99.300 0.568
202103 0.471 99.900 0.533
202106 0.462 99.500 0.525
202109 0.451 100.100 0.509
202112 0.595 100.100 0.672
202203 0.529 101.100 0.591
202206 0.435 101.800 0.483
202209 0.395 103.100 0.433
202212 0.407 104.100 0.442
202303 0.447 104.400 0.484
202306 0.423 105.200 0.454
202309 0.417 106.200 0.444
202312 0.409 106.800 0.433
202403 0.404 107.200 0.426
202406 0.384 108.200 0.401
202409 0.415 108.900 0.431
202412 0.414 110.700 0.423
202503 0.425 111.100 0.432
202506 0.465 111.700 0.470
202509 0.444 112.000 0.448
202512 0.413 113.000 0.413

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 $1.28 mean?
Sm Entertainment Japan Co (STEAF) has a Cyclically Adjusted Book per Share of $1.28 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 Sm Entertainment Japan Co and its competitors.
Is Sm Entertainment Japan Co's Cyclically Adjusted Book per Share too high?
Sm Entertainment Japan Co's current Cyclically Adjusted Book per Share is $1.28. Overall, Sm Entertainment Japan Co has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does Sm Entertainment Japan Co's Cyclically Adjusted Book per Share compare to NFLX and DIS?
Sm Entertainment Japan Co's Cyclically Adjusted Book per Share of $1.28 can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Cyclically Adjusted Book per Share depends on the Media - Diversified 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 Sm Entertainment Japan Co and its competitors. Sm Entertainment Japan Co's current Cyclically Adjusted Book per Share is $1.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sm Entertainment Japan Co stock overvalued right now?
Sm Entertainment Japan Co (STEAF) has a current Cyclically Adjusted Book per Share of $1.28. The stock's GF Value™ is $1.49, compared to a current price of $0.76 — trading 49.2% below its estimated fair value. The current Cyclically Adjusted Book per Share is $1.28. Sm Entertainment Japan Co's overall GF Score™ is 52/100 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 Sm Entertainment Japan Co (STEAF), the current Cyclically Adjusted Book per Share is $1.28 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 Sm Entertainment Japan Co (STEAF) Overvalued in 2026?

Based on GuruFocus' analysis, Sm Entertainment Japan Co stock appears to be undervalued. The current stock price of $0.76 is trading 49.2% below its estimated GF Value™ of $1.49.

Key valuation signals for STEAF:

  • Cyclically Adjusted Book per Share: $1.28
  • GF Value™: $1.49 vs. price of $0.76 (49.2% below fair value)
  • GF Score™: 52/100 with 2 warning signs

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


Sm Entertainment Japan Co Business Description

Other Exchanges 4772:Japan
Address 3-2-1 Roppongi, Roppongi Grand Tower 21st Floor, Minato-ku, Tokyo, JPN, 106-6221
Sm Entertainment Japan Co Ltd is engaged in the Broadcasting, Management, Mobile, Fan club, MD, Event, and concert, Rights, and Music businessess.
52GF Score

Get the complete analysis for STEAF

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

$0.76
Price
$1.49
GF Value