TORIF (Eternal Hospitality Group Co) Cyclically Adjusted Book per Share: $1.65 (As of Jan. 2026)

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TORIF Eternal Hospitality Group Co Ltd TORIF
75 GF Score
Price $8.93
GF Value $12.94
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What is Eternal Hospitality Group Co Cyclically Adjusted Book per Share?

Eternal Hospitality Group Co TORIF 75 Cyclically Adjusted Book per Share is $1.65 as of Jan. 2026. GuruFocus rates TORIF with a GF Score™ of 75/100 and a GF Value™ of $12.94.

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.

Eternal Hospitality Group Co's adjusted book value per share for the three months ended in Jan. 2026 was $2.948. 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 $1.65 for the trailing ten years ended in Jan. 2026.

During the past 12 months, Eternal Hospitality Group Co's average Cyclically Adjusted Book Growth Rate was 8.70% 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.

As of today (2026-08-15), Eternal Hospitality Group Co's current stock price is $8.925. Eternal Hospitality Group Co's Cyclically Adjusted Book per Share for the quarter that ended in Jan. 2026 was $1.65. Eternal Hospitality Group Co's Cyclically Adjusted PB Ratio of today is 5.41.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Eternal Hospitality Group Co was 7.45. The lowest was 4.04. And the median was 5.08.


Eternal Hospitality Group Co  (OTCPK:TORIF) 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.

Eternal Hospitality Group Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=8.925/1.65
=5.41

* 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 Eternal Hospitality Group Co was 7.45. The lowest was 4.04. And the median was 5.08.


Be Aware

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


Eternal Hospitality Group Co Cyclically Adjusted Book per Share Related Terms


Eternal Hospitality Group Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Eternal Hospitality Group 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.

Eternal Hospitality Group Co Cyclically Adjusted Book per Share Chart

Eternal Hospitality Group Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 1.57 1.82

Eternal Hospitality Group Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 1.94 1.82 2.04 1.65 0.00

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

For the Restaurants subindustry, Eternal Hospitality Group 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.


Eternal Hospitality Group Co Cyclically Adjusted PB Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Eternal Hospitality Group Co's Cyclically Adjusted PB Ratio falls into.


TORIF
75GF Score
Eternal Hospitality Group Co Ltd TORIF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Hospitality Group 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, Eternal Hospitality Group Co's adjusted Book Value per Share data for the three months ended in Jan. 2026 was:

Adj_Book= Book Value per Share /CPI of Jan. 2026 (Change)*Current CPI (Jan. 2026)
=2.948/112.9000*112.9000
=2.948

Current CPI (Jan. 2026) = 112.9000.

Eternal Hospitality Group Co Quarterly Data

Book Value per Share CPI Adj_Book
201604 2.025 98.100 2.331
201607 2.296 97.900 2.648
201610 2.387 98.600 2.733
201701 2.189 98.200 2.517
201704 2.355 98.500 2.699
201707 2.431 98.300 2.792
201710 2.496 98.800 2.852
201801 2.660 99.500 3.018
201804 2.867 99.100 3.266
201807 2.671 99.200 3.040
201810 2.647 100.200 2.982
201901 2.736 99.700 3.098
201904 2.752 100.000 3.107
201907 2.600 99.800 2.941
201910 2.712 100.400 3.050
202001 2.870 100.500 3.224
202004 2.514 100.200 2.833
202007 2.292 100.000 2.588
202010 2.315 99.800 2.619
202101 2.012 99.800 2.276
202104 1.675 99.100 1.908
202107 2.044 99.700 2.315
202110 2.297 99.900 2.596
202201 2.261 100.300 2.545
202204 2.166 101.500 2.409
202207 2.000 102.300 2.207
202210 1.859 103.700 2.024
202301 2.117 104.700 2.283
202304 2.152 105.100 2.312
202307 2.109 105.700 2.253
202310 2.108 107.100 2.222
202401 2.321 106.900 2.451
202404 2.377 107.700 2.492
202407 2.394 108.600 2.489
202410 2.534 109.500 2.613
202501 2.544 111.200 2.583
202504 2.614 111.500 2.647
202507 2.879 111.900 2.905
202510 2.947 112.800 2.950
202601 2.948 112.900 2.948

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 $1.65 mean?
Eternal Hospitality Group Co (TORIF) has a Cyclically Adjusted Book per Share of $1.65 as of Jan. 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 Eternal Hospitality Group Co and its competitors.
Is Eternal Hospitality Group Co's Cyclically Adjusted Book per Share too high?
Eternal Hospitality Group Co's current Cyclically Adjusted Book per Share is $1.65. Overall, Eternal Hospitality Group Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Cyclically Adjusted Book per Share compare to MCD and SBUX?
Eternal Hospitality Group Co's Cyclically Adjusted Book per Share of $1.65 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 Eternal Hospitality Group Co and its competitors. Eternal Hospitality Group Co's current Cyclically Adjusted Book per Share is $1.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Cyclically Adjusted Book per Share of $1.65. The stock's GF Value™ is $12.94, compared to a current price of $8.93 — trading 31% below its estimated fair value. The current Cyclically Adjusted Book per Share is $1.65. Eternal Hospitality Group Co's overall GF Score™ is 75/100. 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 Eternal Hospitality Group Co (TORIF), the current Cyclically Adjusted Book per Share is $1.65 as of Jan. 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued. The current stock price of $8.93 is trading 31% below its estimated GF Value™ of $12.94.

Key valuation signals for TORIF:

  • Cyclically Adjusted Book per Share: $1.65
  • GF Value™: $12.94 vs. price of $8.93 (31% below fair value)
  • GF Score™: 75/100

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


Eternal Hospitality Group Co Business Description

Other Exchanges 3193:Japan
Address 4-2-13 Awajicho, 20th Floor, Chuo-ku, Osaka, JPN, 541-0047
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
75GF Score

Get the complete analysis for TORIF

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

$8.93
Price
$12.94
GF Value