Besterra Co (TSE:1433) Cyclically Adjusted Book per Share: 円442.65 (As of Jan. 2026)


TSE:1433 Besterra Co Ltd TSE:1433
72 GF Score
Price 円1,148.00
GF Value 円1,271.51
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Besterra Co Cyclically Adjusted Book per Share?

Besterra Co TSE:1433 +1.32% 72 Cyclically Adjusted Book per Share is 円442.65 as of Jan. 2026. GuruFocus rates TSE:1433 with a GF Score™ of 72/100 and a GF Value™ of 円1,271.51 (Modestly Undervalued). 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.

Besterra Co's adjusted book value per share data for the fiscal year that ended in Jan. 2026 was 円609.134. 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 円442.65 for the trailing ten years ended in Jan. 2026.

During the past 12 months, Besterra Co's average Cyclically Adjusted Book Growth Rate was 9.40% 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 (2026-07-12), Besterra Co's current stock price is 円 1148.00. Besterra Co's Cyclically Adjusted Book per Share for the fiscal year that ended in Jan. 2026 was 円442.65. Besterra Co's Cyclically Adjusted PB Ratio of today is 2.59.

During the past 12 years, the highest Cyclically Adjusted PB Ratio of Besterra Co was 3.34. The lowest was 2.30. And the median was 2.70.


Besterra Co  (TSE:1433) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=1148.00/442.65
=2.59

* 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 12 years, the highest Cyclically Adjusted PB Ratio of Besterra Co was 3.34. The lowest was 2.30. And the median was 2.70.


Be Aware

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


Besterra Co Cyclically Adjusted Book per Share Related Terms


Besterra Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Besterra 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.

Besterra Co Cyclically Adjusted Book per Share Chart

Besterra Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 352.08 404.50 442.65

Besterra Co Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 352.08 0.00 404.50 391.31 442.65

TSE:1433 vs PWR, FIX, EME: Cyclically Adjusted Book per Share Comparison

For the Engineering & Construction subindustry, Besterra 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.


Besterra Co Cyclically Adjusted PB Ratio vs Construction Industry

For the Construction industry and Industrials sector, Besterra Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:1433
72GF Score
Besterra Co Ltd TSE:1433
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Besterra 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, Besterra Co's adjusted Book Value per Share data for the fiscal year that ended in Jan. 2026 was:

Adj_Book=Book Value per Share /CPI of Jan. 2026 (Change)*Current CPI (Jan. 2026)
=609.134/112.9000*112.9000
=609.134

Current CPI (Jan. 2026) = 112.9000.

Besterra Co Annual Data

Book Value per Share CPI Adj_Book
201701 262.893 98.200 302.247
201801 279.275 99.500 316.886
201901 317.628 99.700 359.681
202001 308.705 100.500 346.794
202101 315.217 99.800 356.593
202201 496.079 100.300 558.398
202301 493.909 104.700 532.591
202401 462.167 106.900 488.107
202501 547.744 111.200 556.118
202601 609.134 112.900 609.134

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 円442.65 mean?
Besterra Co (TSE:1433) has a Cyclically Adjusted Book per Share of 円442.65 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 Besterra Co and its competitors.
Is Besterra Co's Cyclically Adjusted Book per Share too high?
Besterra Co's current Cyclically Adjusted Book per Share is 円442.65. Overall, Besterra Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Besterra Co's Cyclically Adjusted Book per Share compare to PWR and FIX?
Besterra Co's Cyclically Adjusted Book per Share of 円442.65 can be compared against companies in the Construction 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 Construction company?
A good Cyclically Adjusted Book per Share depends on the Construction 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 Besterra Co and its competitors. Besterra Co's current Cyclically Adjusted Book per Share is 円442.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Besterra Co stock overvalued right now?
Based on GuruFocus' analysis, Besterra Co (TSE:1433) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,271.51, compared to a current price of 円1,148.00 — trading 9.7% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円442.65. Besterra Co's overall GF Score™ is 72/100 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 Besterra Co (TSE:1433), the current Cyclically Adjusted Book per Share is 円442.65 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 Besterra Co (TSE:1433) Overvalued in 2026?

Based on GuruFocus' analysis, Besterra Co stock appears to be undervalued. The current stock price of 円1,148.00 is trading 9.7% below its estimated GF Value™ of 円1,271.51. GuruFocus considers Besterra Co to be Modestly Undervalued.

Key valuation signals for TSE:1433:

  • Cyclically Adjusted Book per Share: 円442.65
  • GF Value™: 円1,271.51 vs. price of 円1,148.00 (9.7% below fair value)
  • GF Score™: 72/100 with 3 warning signs

No single metric tells the full story. See the TSE:1433 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Besterra Co Business Description

Address 2-6 Hirano 3-chome, Koto-ku, Tokyo, JPN, 135-0023
Besterra Co Ltd is engaged in the construction, engineering, and management of plant dismantling. The company also offers BT staff and 3D measurement services.
72GF Score

Get the complete analysis for TSE:1433

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

円1,148.00
Price
円1,271.51
GF Value