Osaka Gas Co (STU:OSA) Cyclically Adjusted Book per Share: €18.21 (As of Mar. 2026)


STU:OSA Osaka Gas Co Ltd STU:OSA
62 GF Score
Price €29.60
GF Value €19.41
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Osaka Gas Co Cyclically Adjusted Book per Share?

Osaka Gas Co STU:OSA 62 Cyclically Adjusted Book per Share is €18.21 as of Mar. 2026. GuruFocus rates STU:OSA with a GF Score™ of 62/100 and a GF Value™ of €19.41 (Significantly Overvalued). The stock has 3 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.

Osaka Gas Co's adjusted book value per share for the three months ended in Mar. 2026 was €25.648. 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 €18.21 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Osaka Gas Co's average Cyclically Adjusted Book Growth Rate was 7.60% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 9.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 8.80% per year. During the past 10 years, the average Cyclically Adjusted Book Growth Rate was 6.70% 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 Osaka Gas Co was 9.60% per year. The lowest was 4.10% per year. And the median was 6.50% per year.

As of today (2026-07-01), Osaka Gas Co's current stock price is €29.60. Osaka Gas Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was €18.21. Osaka Gas Co's Cyclically Adjusted PB Ratio of today is 1.63.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Osaka Gas Co was 2.07. The lowest was 0.80. And the median was 1.08.


Osaka Gas Co  (STU:OSA) 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.

Osaka Gas Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=29.60/18.21
=1.63

* 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 Osaka Gas Co was 2.07. The lowest was 0.80. And the median was 1.08.


Be Aware

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


Osaka Gas Co Cyclically Adjusted Book per Share Related Terms


Osaka Gas Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Osaka Gas 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.

Osaka Gas Co Cyclically Adjusted Book per Share Chart

Osaka Gas Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.87 17.31 16.69 18.65 18.21

Osaka Gas 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 18.65 18.08 17.88 17.19 18.21

STU:OSA vs ATO, NI: Cyclically Adjusted Book per Share Comparison

For the Utilities - Regulated Gas subindustry, Osaka Gas 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.


Osaka Gas Co Cyclically Adjusted PB Ratio vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Osaka Gas Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


STU:OSA
62GF Score
Osaka Gas Co Ltd STU:OSA
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Osaka Gas 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, Osaka Gas 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)
=25.648/112.7000*112.7000
=25.648

Current CPI (Mar. 2026) = 112.7000.

Osaka Gas Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 18.210 98.100 20.920
201609 18.550 98.000 21.333
201612 17.369 98.400 19.893
201703 19.150 98.100 22.000
201706 18.637 98.500 21.324
201709 17.791 98.800 20.294
201712 17.834 99.400 20.220
201803 18.382 99.200 20.884
201806 18.588 99.200 21.118
201809 18.488 99.900 20.857
201812 18.509 99.700 20.922
201903 19.233 99.700 21.741
201906 19.975 99.800 22.557
201909 20.393 100.100 22.960
201912 19.691 100.500 22.081
202003 20.165 100.300 22.658
202006 19.631 99.900 22.146
202009 19.417 99.900 21.905
202012 19.296 99.300 21.900
202103 20.109 99.900 22.686
202106 20.493 99.500 23.212
202109 21.062 100.100 23.713
202112 20.825 100.100 23.446
202203 23.427 101.100 26.115
202206 21.866 101.800 24.207
202209 22.280 103.100 24.355
202212 22.926 104.100 24.820
202303 23.390 104.400 25.250
202306 23.078 105.200 24.723
202309 23.627 106.200 25.073
202312 24.610 106.800 25.970
202403 23.688 107.200 24.903
202406 23.854 108.200 24.846
202409 26.038 108.900 26.947
202412 24.669 110.700 25.115
202503 26.400 111.100 26.780
202506 24.853 111.700 25.075
202509 24.679 112.000 24.833
202512 24.523 113.000 24.458
202603 25.648 112.700 25.648

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 €18.21 mean?
Osaka Gas Co (STU:OSA) has a Cyclically Adjusted Book per Share of €18.21 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 Osaka Gas Co and its competitors.
Is Osaka Gas Co's Cyclically Adjusted Book per Share too high?
Osaka Gas Co's current Cyclically Adjusted Book per Share is €18.21. Overall, Osaka Gas Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Osaka Gas Co's Cyclically Adjusted Book per Share compare to ATO and NI?
Osaka Gas Co's Cyclically Adjusted Book per Share of €18.21 can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Cyclically Adjusted Book per Share depends on the Utilities - Regulated 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 Osaka Gas Co and its competitors. Osaka Gas Co's current Cyclically Adjusted Book per Share is €18.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Osaka Gas Co stock overvalued right now?
Based on GuruFocus' analysis, Osaka Gas Co (STU:OSA) is currently considered Significantly Overvalued. The stock's GF Value™ is €19.41, compared to a current price of €29.60 — trading 52.5% above its estimated fair value. The current Cyclically Adjusted Book per Share is €18.21. Osaka Gas Co's overall GF Score™ is 62/100 with 3 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 Osaka Gas Co (STU:OSA), the current Cyclically Adjusted Book per Share is €18.21 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 Osaka Gas Co (STU:OSA) Overvalued in 2026?

Based on GuruFocus' analysis, Osaka Gas Co stock appears to be overvalued. The current stock price of €29.60 is trading 52.5% above its estimated GF Value™ of €19.41. GuruFocus considers Osaka Gas Co to be Significantly Overvalued.

Key valuation signals for STU:OSA:

  • Cyclically Adjusted Book per Share: €18.21
  • GF Value™: €19.41 vs. price of €29.60 (52.5% above fair value)
  • GF Score™: 62/100 with 3 warning signs

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


Osaka Gas Co Business Description

Other Exchanges OSGSY:USA9532:Japan
Address 4-1-2 Hiranomachi, Chuo-ku, Osaka, JPN, 541-0046
Osaka Gas Co Ltd is a Japanese utility company involved in the production and supply of natural gas and electricity. The company operates through three segments. The Domestic Energy segment covers city gas production and supply, gas appliances, piping work, LNG and LPG sales, industrial gases, power generation, and electricity sales. The Life & Business Solutions segment engages in real estate development and leasing, information processing, and the sale of fine and carbon materials. The Overseas Energy segment focuses on natural gas and other energy development, investment, and supply. It generates the majority of its revenue from the Domestic energy segment.
62GF Score

Get the complete analysis for STU:OSA

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

€29.60
Price
€19.41
GF Value