S Foods (TSE:2292) Cyclically Adjusted Book per Share: 円3,282.74 (As of Feb. 2026)

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TSE:2292 S Foods Inc TSE:2292
70 GF Score
Price 円2,753.00
GF Value 円3,185.27
Valuation Modestly Undervalued
! 4 Warning Signs
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What is S Foods Cyclically Adjusted Book per Share?

S Foods TSE:2292 -0.29% 70 Cyclically Adjusted Book per Share is 円3,282.74 as of Feb. 2026. GuruFocus rates TSE:2292 with a GF Score™ of 70/100 and a GF Value™ of 円3,185.27 (Modestly Undervalued). The stock has 4 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.

S Foods's adjusted book value per share for the three months ended in Feb. 2026 was 円4,170.397. 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3,282.74 for the trailing ten years ended in Feb. 2026.

During the past 12 months, S Foods's average Cyclically Adjusted Book Growth Rate was 7.80% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 10.40% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 11.10% 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 S Foods was 12.00% per year. The lowest was 8.00% per year. And the median was 10.30% per year.

As of today (2026-07-24), S Foods's current stock price is 円2753.00. S Foods's Cyclically Adjusted Book per Share for the quarter that ended in Feb. 2026 was 円3,282.74. S Foods's Cyclically Adjusted PB Ratio of today is 0.84.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of S Foods was 3.44. The lowest was 0.78. And the median was 1.37.


S Foods  (TSE:2292) 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.

S Foods's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=2753.00/3282.74
=0.84

* 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 S Foods was 3.44. The lowest was 0.78. And the median was 1.37.


Be Aware

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


S Foods Cyclically Adjusted Book per Share Related Terms


S Foods Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for S Foods'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.

S Foods Cyclically Adjusted Book per Share Chart

S Foods Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,166.93 2,442.21 2,731.58 3,044.10 3,282.74

S Foods Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 3,121.39 3,177.97 3,258.47 3,282.74 0.00

TSE:2292 vs ADM, BG, TSN: Cyclically Adjusted Book per Share Comparison

For the Farm Products subindustry, S Foods'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.


S Foods Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, S Foods's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:2292
70GF Score
S Foods Inc TSE:2292
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

S Foods 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, S Foods's adjusted Book Value per Share data for the three months ended in Feb. 2026 was:

Adj_Book= Book Value per Share /CPI of Feb. 2026 (Change)*Current CPI (Feb. 2026)
=4170.397/112.2000*112.2000
=4,170.397

Current CPI (Feb. 2026) = 112.2000.

S Foods Quarterly Data

Book Value per Share CPI Adj_Book
201605 1,877.794 98.200 2,145.504
201608 1,914.649 97.900 2,194.317
201611 1,978.537 98.600 2,251.439
201702 2,106.474 98.100 2,409.239
201705 2,394.310 98.600 2,724.560
201708 2,674.952 98.500 3,047.001
201711 2,955.523 99.100 3,346.213
201802 2,551.825 99.500 2,877.535
201805 2,606.556 99.300 2,945.172
201808 2,564.047 99.800 2,882.626
201811 2,588.807 100.000 2,904.641
201902 2,525.579 99.700 2,842.226
201905 2,495.295 100.000 2,799.721
201908 2,497.726 100.000 2,802.449
201911 2,527.158 100.500 2,821.364
202002 2,527.976 100.300 2,827.905
202005 2,548.058 100.100 2,856.065
202008 2,712.188 100.100 3,040.035
202011 2,724.882 99.500 3,072.681
202102 2,783.036 99.800 3,128.824
202105 2,856.686 99.400 3,224.549
202108 2,963.808 99.700 3,335.399
202111 3,027.714 100.100 3,393.701
202202 3,139.459 100.700 3,497.987
202205 3,230.492 101.800 3,560.523
202208 3,380.516 102.700 3,693.222
202211 3,426.633 103.900 3,700.368
202302 3,481.610 104.000 3,756.122
202305 3,545.555 105.100 3,785.074
202308 3,768.350 105.900 3,992.529
202311 3,776.387 106.900 3,963.617
202402 3,754.734 106.900 3,940.890
202405 3,835.435 108.100 3,980.905
202408 3,924.771 109.100 4,036.291
202411 3,694.566 110.000 3,768.457
202502 3,847.393 110.800 3,896.006
202505 3,861.390 111.800 3,875.205
202508 3,893.793 112.100 3,897.266
202511 3,956.524 113.200 3,921.572
202602 4,170.397 112.200 4,170.397

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3,282.74 mean?
S Foods (TSE:2292) has a Cyclically Adjusted Book per Share of 円3,282.74 as of Feb. 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 S Foods and its competitors.
Is S Foods' Cyclically Adjusted Book per Share too high?
S Foods' current Cyclically Adjusted Book per Share is 円3,282.74. Overall, S Foods has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does S Foods' Cyclically Adjusted Book per Share compare to ADM and BG?
S Foods' Cyclically Adjusted Book per Share of 円3,282.74 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 S Foods and its competitors. S Foods's current Cyclically Adjusted Book per Share is 円3,282.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S Foods stock overvalued right now?
Based on GuruFocus' analysis, S Foods (TSE:2292) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,185.27, compared to a current price of 円2,753.00 — trading 13.6% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円3,282.74. S Foods' overall GF Score™ is 70/100 with 4 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 S Foods (TSE:2292), the current Cyclically Adjusted Book per Share is 円3,282.74 as of Feb. 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 S Foods (TSE:2292) Overvalued in 2026?

Based on GuruFocus' analysis, S Foods stock appears to be undervalued. The current stock price of 円2,753.00 is trading 13.6% below its estimated GF Value™ of 円3,185.27. GuruFocus considers S Foods to be Modestly Undervalued.

Key valuation signals for TSE:2292:

  • Cyclically Adjusted Book per Share: 円3,282.74
  • GF Value™: 円3,185.27 vs. price of 円2,753.00 (13.6% below fair value)
  • GF Score™: 70/100 with 4 warning signs

No single metric tells the full story. See the TSE:2292 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S Foods Business Description

Address 1-22-13 Naruohama, Nishinomiya, Hyogo, JPN, 663-8142
S Foods Inc is a Japan-based company that makes and sells meat products. Operations are broken up into three business segments. The Wholesale and Manufacturing segment is engaged in the manufacturing and sale of processed meat, cooked food, prepared food, sauces and seasonings, as well as the sale of meat. The Retail segment is engaged in the retail of meat and the operation of restaurants. The Others segment sells health food and leases real estate properties. S Foods also sells water, leases real estate, and operates refrigerated warehouses.
70GF Score

Get the complete analysis for TSE:2292

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

円2,753.00
Price
円3,185.27
GF Value