Ai Holdings (TSE:3076) Cyclically Adjusted Book per Share: 円1,339.27 (As of Dec. 2025)

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TSE:3076 Ai Holdings Corp TSE:3076
90 GF Score
Price 円2,950.00
GF Value 円3,607.01
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Ai Holdings Cyclically Adjusted Book per Share?

Ai Holdings TSE:3076 +1.55% 90 Cyclically Adjusted Book per Share is 円1,339.27 as of Dec. 2025. GuruFocus rates TSE:3076 with a GF Score™ of 90/100 and a GF Value™ of 円3,607.01 (Modestly Undervalued). The stock has 6 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.

Ai Holdings's adjusted book value per share for the three months ended in Dec. 2025 was 円2,127.023. 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1,339.27 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Ai Holdings's average Cyclically Adjusted Book Growth Rate was 13.20% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 13.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 12.60% 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 Ai Holdings was 13.70% per year. The lowest was 9.80% per year. And the median was 11.60% per year.

As of today (2026-08-03), Ai Holdings's current stock price is 円2950.00. Ai Holdings's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was 円1,339.27. Ai Holdings's Cyclically Adjusted PB Ratio of today is 2.20.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Ai Holdings was 5.43. The lowest was 1.55. And the median was 2.40.


Ai Holdings  (TSE:3076) 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.

Ai Holdings's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=2950.00/1339.27
=2.20

* 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 Ai Holdings was 5.43. The lowest was 1.55. And the median was 2.40.


Be Aware

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


Ai Holdings Cyclically Adjusted Book per Share Related Terms


Ai Holdings Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Ai Holdings'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.

Ai Holdings Cyclically Adjusted Book per Share Chart

Ai Holdings Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 762.43 856.92 968.88 1,093.61 1,257.95

Ai Holdings 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 1,218.78 1,257.95 1,294.59 1,339.27 0.00

TSE:3076 vs MMM, HON: Cyclically Adjusted Book per Share Comparison

For the Conglomerates subindustry, Ai Holdings'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.


Ai Holdings Cyclically Adjusted PB Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Ai Holdings's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:3076
90GF Score
Ai Holdings Corp TSE:3076
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ai Holdings 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, Ai Holdings's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=2127.023/113.0000*113.0000
=2,127.023

Current CPI (Dec. 2025) = 113.0000.

Ai Holdings Quarterly Data

Book Value per Share CPI Adj_Book
201603 704.383 97.900 813.026
201606 720.234 98.100 829.627
201609 729.376 98.000 841.015
201612 780.051 98.400 895.790
201703 795.908 98.100 916.795
201706 827.386 98.500 949.184
201709 849.303 98.800 971.369
201712 887.901 99.400 1,009.384
201803 896.579 99.200 1,021.305
201806 922.190 99.200 1,050.479
201809 941.595 99.900 1,065.067
201812 967.461 99.700 1,096.520
201903 988.936 99.700 1,120.860
201906 990.604 99.800 1,121.626
201909 1,006.440 100.100 1,136.141
201912 1,044.511 100.500 1,174.425
202003 1,044.448 100.300 1,176.696
202006 1,044.660 99.900 1,181.647
202009 1,052.409 99.900 1,190.413
202012 1,085.392 99.300 1,235.139
202103 1,115.609 99.900 1,261.900
202106 1,133.856 99.500 1,287.696
202109 1,155.732 100.100 1,304.672
202112 1,199.907 100.100 1,354.540
202203 1,229.681 101.100 1,374.421
202206 1,293.391 101.800 1,435.689
202209 1,309.544 103.100 1,435.291
202212 1,329.392 104.100 1,443.048
202303 1,339.717 104.400 1,450.077
202306 1,415.055 105.200 1,519.974
202309 1,414.020 106.200 1,504.560
202312 1,559.565 106.800 1,650.102
202403 1,576.668 107.200 1,661.973
202406 1,689.844 108.200 1,764.809
202409 1,891.260 108.900 1,962.464
202412 1,991.591 110.700 2,032.970
202503 1,986.260 111.100 2,020.228
202506 2,056.219 111.700 2,080.150
202509 2,084.131 112.000 2,102.739
202512 2,127.023 113.000 2,127.023

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1,339.27 mean?
Ai Holdings (TSE:3076) has a Cyclically Adjusted Book per Share of 円1,339.27 as of Dec. 2025. 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 Ai Holdings and its competitors.
Is Ai Holdings' Cyclically Adjusted Book per Share too high?
Ai Holdings' current Cyclically Adjusted Book per Share is 円1,339.27. Overall, Ai Holdings has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ai Holdings' Cyclically Adjusted Book per Share compare to MMM and HON?
Ai Holdings' Cyclically Adjusted Book per Share of 円1,339.27 can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Cyclically Adjusted Book per Share depends on the Conglomerates 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 Ai Holdings and its competitors. Ai Holdings's current Cyclically Adjusted Book per Share is 円1,339.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ai Holdings stock overvalued right now?
Based on GuruFocus' analysis, Ai Holdings (TSE:3076) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,607.01, compared to a current price of 円2,950.00 — trading 18.2% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円1,339.27. Ai Holdings' overall GF Score™ is 90/100 with 6 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 Ai Holdings (TSE:3076), the current Cyclically Adjusted Book per Share is 円1,339.27 as of Dec. 2025. 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 Ai Holdings (TSE:3076) Overvalued in 2026?

Based on GuruFocus' analysis, Ai Holdings stock appears to be undervalued. The current stock price of 円2,950.00 is trading 18.2% below its estimated GF Value™ of 円3,607.01. GuruFocus considers Ai Holdings to be Modestly Undervalued.

Key valuation signals for TSE:3076:

  • Cyclically Adjusted Book per Share: 円1,339.27
  • GF Value™: 円3,607.01 vs. price of 円2,950.00 (18.2% below fair value)
  • GF Score™: 90/100 with 6 warning signs

No single metric tells the full story. See the TSE:3076 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ai Holdings Business Description

Address 12-8 Nihonbashi Hisamatsucho, Chuo-ku, Tokyo, JPN, 103-0005
Ai Holdings Corp is mainly engaged in information equipment and security equipment businesses. The company has several business segments: security equipment, card equipment, maintenance service, information equipment, measuring device and environmental testing equipment, design, leasing, and installment. The security equipment sector offers surveillance cameras and recorders, as well as services. The card equipment segment offers card-issuing system equipment. The information equipment segment's main products are cutting machines and scanners. The measurement equipment segment offers environmental test equipment that accomodates a wide range of data such as voltage, temperature, humidity, and pulse. The design segment is mainly focused on the earthquake-resistant structural design.
90GF Score

Get the complete analysis for TSE:3076

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

円2,950.00
Price
円3,607.01
GF Value