AFC HD AMS Life Science Co (TSE:2927) Cyclically Adjusted Book per Share: 円876.99 (As of Feb. 2026)

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TSE:2927 AFC HD AMS Life Science Co Ltd TSE:2927
70 GF Score
Price 円863.00
GF Value 円1,041.84
Valuation Modestly Undervalued
! 4 Warning Signs
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What is AFC HD AMS Life Science Co Cyclically Adjusted Book per Share?

AFC HD AMS Life Science Co TSE:2927 -4.22% 70 Cyclically Adjusted Book per Share is 円876.99 as of Feb. 2026. GuruFocus rates TSE:2927 with a GF Score™ of 70/100 and a GF Value™ of 円1,041.84 (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.

AFC HD AMS Life Science Co's adjusted book value per share for the three months ended in Feb. 2026 was 円1,101.063. 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876.99 for the trailing ten years ended in Feb. 2026.

During the past 12 months, AFC HD AMS Life Science Co's average Cyclically Adjusted Book Growth Rate was 6.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 7.50% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 7.60% 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 AFC HD AMS Life Science Co was 8.30% per year. The lowest was 4.70% per year. And the median was 7.30% per year.

As of today (2026-08-28), AFC HD AMS Life Science Co's current stock price is 円863.00. AFC HD AMS Life Science Co's Cyclically Adjusted Book per Share for the quarter that ended in Feb. 2026 was 円876.99. AFC HD AMS Life Science Co's Cyclically Adjusted PB Ratio of today is 0.98.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of AFC HD AMS Life Science Co was 2.35. The lowest was 0.90. And the median was 1.13.


AFC HD AMS Life Science Co  (TSE:2927) 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.

AFC HD AMS Life Science Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=863.00/876.99
=0.98

* 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 AFC HD AMS Life Science Co was 2.35. The lowest was 0.90. And the median was 1.13.


Be Aware

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


AFC HD AMS Life Science Co Cyclically Adjusted Book per Share Related Terms


AFC HD AMS Life Science Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co Cyclically Adjusted Book per Share Chart

AFC HD AMS Life Science Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 631.75 687.77 743.08 802.34 855.16

AFC HD AMS Life Science Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 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 842.62 855.16 874.24 876.99 0.00

TSE:2927 vs KHC, GIS: Cyclically Adjusted Book per Share Comparison

For the Packaged Foods subindustry, AFC HD AMS Life Science 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.


AFC HD AMS Life Science Co Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, AFC HD AMS Life Science Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where AFC HD AMS Life Science Co's Cyclically Adjusted PB Ratio falls into.


TSE:2927
70GF Score
AFC HD AMS Life Science Co Ltd TSE:2927
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AFC HD AMS Life Science 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, AFC HD AMS Life Science Co'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)
=1101.063/112.2000*112.2000
=1,101.063

Current CPI (Feb. 2026) = 112.2000.

AFC HD AMS Life Science Co Quarterly Data

Book Value per Share CPI Adj_Book
201602 603.493 97.800 692.351
201605 606.973 98.200 693.507
201608 608.856 97.900 697.790
201611 608.646 98.600 692.597
201702 618.452 98.100 707.343
201705 625.102 98.600 711.323
201708 632.896 98.500 720.923
201711 642.954 99.100 727.946
201802 656.061 99.500 739.799
201805 669.874 99.300 756.897
201808 686.361 99.800 771.640
201811 692.938 100.000 777.476
201902 711.799 99.700 801.042
201905 710.796 100.000 797.513
201908 718.846 100.000 806.545
201911 717.155 100.500 800.645
202002 729.895 100.300 816.493
202005 726.224 100.100 814.009
202008 744.021 100.100 833.958
202011 749.889 99.500 845.603
202102 778.792 99.800 875.556
202105 814.841 99.400 919.770
202108 839.793 99.700 945.083
202111 844.975 100.100 947.115
202202 852.976 100.700 950.386
202205 871.786 101.800 960.849
202208 886.291 102.700 968.275
202211 881.699 103.900 952.133
202302 897.758 104.000 968.543
202305 903.524 105.100 964.561
202308 938.221 105.900 994.036
202311 950.170 106.900 997.279
202402 968.772 106.900 1,016.803
202405 972.405 108.100 1,009.286
202408 990.745 109.100 1,018.896
202502 1,041.122 110.800 1,054.277
202505 1,061.219 111.800 1,065.016
202508 1,069.935 112.100 1,070.889
202511 1,103.988 113.200 1,094.235
202602 1,101.063 112.200 1,101.063

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876.99 mean?
AFC HD AMS Life Science Co (TSE:2927) has a Cyclically Adjusted Book per Share of 円876.99 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 AFC HD AMS Life Science Co and its competitors.
Is AFC HD AMS Life Science Co's Cyclically Adjusted Book per Share too high?
AFC HD AMS Life Science Co's current Cyclically Adjusted Book per Share is 円876.99. Overall, AFC HD AMS Life Science Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AFC HD AMS Life Science Co's Cyclically Adjusted Book per Share compare to KHC and GIS?
AFC HD AMS Life Science Co's Cyclically Adjusted Book per Share of 円876.99 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 AFC HD AMS Life Science Co and its competitors. AFC HD AMS Life Science Co's current Cyclically Adjusted Book per Share is 円876.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AFC HD AMS Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, AFC HD AMS Life Science Co (TSE:2927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,041.84, compared to a current price of 円863.00 — trading 17.2% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円876.99. AFC HD AMS Life Science Co's 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 AFC HD AMS Life Science Co (TSE:2927), the current Cyclically Adjusted Book per Share is 円876.99 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 AFC HD AMS Life Science Co (TSE:2927) Overvalued in 2026?

Based on GuruFocus' analysis, AFC HD AMS Life Science Co stock appears to be undervalued. The current stock price of 円863.00 is trading 17.2% below its estimated GF Value™ of 円1,041.84. GuruFocus considers AFC HD AMS Life Science Co to be Modestly Undervalued.

Key valuation signals for TSE:2927:

  • Cyclically Adjusted Book per Share: 円876.99
  • GF Value™: 円1,041.84 vs. price of 円863.00 (17.2% below fair value)
  • GF Score™: 70/100 with 4 warning signs

No single metric tells the full story. See the TSE:2927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AFC HD AMS Life Science Co Business Description

Address 3-6-36, Toyoda, Suruga-ku, Shizuoka Prefecture, Shizuoka, JPN, 422-8027
AFC HD AMS Life Science Co Ltd formerly AMS Life Science Co., Ltd is engaged in manufacturing and selling of health foods and cosmetics in Japan.
70GF Score

Get the complete analysis for TSE:2927

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

円863.00
Price
円1,041.84
GF Value