Horiifoodservice Co (TSE:3077) Cyclically Adjusted Book per Share: 円254.25 (As of May. 2026)

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TSE:3077 Horiifoodservice Co Ltd TSE:3077
38 GF Score
Price 円1,044.00
GF Value 円391.66
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Horiifoodservice Co Cyclically Adjusted Book per Share?

Horiifoodservice Co TSE:3077 -1.79% 38 Cyclically Adjusted Book per Share is 円254.25 as of May. 2026. GuruFocus rates TSE:3077 with a GF Score™ of 38/100 and a GF Value™ of 円391.66 (Significantly Overvalued). The stock has 5 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.

Horiifoodservice Co's adjusted book value per share for the three months ended in May. 2026 was 円194.139. 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254.25 for the trailing ten years ended in May. 2026.

During the past 12 months, Horiifoodservice Co's average Cyclically Adjusted Book Growth Rate was -15.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -11.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -9.80% 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 Horiifoodservice Co was -2.70% per year. The lowest was -11.70% per year. And the median was -7.70% per year.

As of today (2026-08-26), Horiifoodservice Co's current stock price is 円1044.00. Horiifoodservice Co's Cyclically Adjusted Book per Share for the quarter that ended in May. 2026 was 円254.25. Horiifoodservice Co's Cyclically Adjusted PB Ratio of today is 4.11.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Horiifoodservice Co was 4.02. The lowest was 0.66. And the median was 1.13.


Horiifoodservice Co  (TSE:3077) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=1044.00/254.25
=4.11

* 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 Horiifoodservice Co was 4.02. The lowest was 0.66. 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.


Horiifoodservice Co Cyclically Adjusted Book per Share Related Terms


Horiifoodservice Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Horiifoodservice 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.

Horiifoodservice Co Cyclically Adjusted Book per Share Chart

Horiifoodservice Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 473.17 436.27 397.15 347.68 300.20

Horiifoodservice Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 300.20 287.10 274.62 262.76 254.25

TSE:3077 vs MCD, SBUX, YUM: Cyclically Adjusted Book per Share Comparison

For the Restaurants subindustry, Horiifoodservice 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.


Horiifoodservice Co Cyclically Adjusted PB Ratio vs Restaurants Industry

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

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


TSE:3077
38GF Score
Horiifoodservice Co Ltd TSE:3077
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Horiifoodservice 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, Horiifoodservice Co's adjusted Book Value per Share data for the three months ended in May. 2026 was:

Adj_Book= Book Value per Share /CPI of May. 2026 (Change)*Current CPI (May. 2026)
=194.139/113.5000*113.5000
=194.139

Current CPI (May. 2026) = 113.5000.

Horiifoodservice Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 552.871 98.100 639.662
201609 480.654 98.000 556.676
201612 484.043 98.400 558.322
201703 473.023 98.100 547.279
201706 409.149 98.500 471.456
201709 396.145 98.800 455.086
201712 396.990 99.400 453.303
201803 394.784 99.200 451.693
201806 390.079 99.200 446.310
201809 394.049 99.900 447.693
201812 414.201 99.700 471.533
201903 429.187 99.700 488.593
201906 414.612 99.800 471.528
201909 416.431 100.100 472.177
201912 433.623 100.500 489.714
202003 323.289 100.300 365.836
202006 249.282 99.900 283.218
202009 210.929 99.900 239.644
202012 180.704 99.300 206.545
202103 137.094 99.900 155.757
202106 103.733 99.500 118.329
202109 83.799 100.100 95.017
202112 116.042 100.100 131.576
202203 68.593 101.100 77.006
202206 73.248 101.800 81.666
202209 39.092 103.100 43.035
202212 33.597 104.100 36.631
202303 19.760 104.400 21.482
202306 9.876 105.200 10.655
202309 3.269 106.200 3.494
202312 23.243 106.800 24.701
202403 40.515 107.200 42.896
202406 38.214 108.200 40.086
202409 32.926 108.900 34.317
202412 61.129 110.700 62.675
202503 83.688 111.100 85.496
202506 86.669 111.700 88.066
202509 126.011 112.000 127.699
202602 176.886 112.200 178.935
202605 194.139 113.500 194.139

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254.25 mean?
Horiifoodservice Co (TSE:3077) has a Cyclically Adjusted Book per Share of 円254.25 as of May. 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 Horiifoodservice Co and its competitors.
Is Horiifoodservice Co's Cyclically Adjusted Book per Share too high?
Horiifoodservice Co's current Cyclically Adjusted Book per Share is 円254.25. Overall, Horiifoodservice Co has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horiifoodservice Co's Cyclically Adjusted Book per Share compare to MCD and SBUX?
Horiifoodservice Co's Cyclically Adjusted Book per Share of 円254.25 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 Horiifoodservice Co and its competitors. Horiifoodservice Co's current Cyclically Adjusted Book per Share is 円254.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horiifoodservice Co stock overvalued right now?
Based on GuruFocus' analysis, Horiifoodservice Co (TSE:3077) is currently considered Significantly Overvalued. The stock's GF Value™ is 円391.66, compared to a current price of 円1,044.00 — trading 166.6% above its estimated fair value. The current Cyclically Adjusted Book per Share is 円254.25. Horiifoodservice Co's overall GF Score™ is 38/100 with 5 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 Horiifoodservice Co (TSE:3077), the current Cyclically Adjusted Book per Share is 円254.25 as of May. 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 Horiifoodservice Co (TSE:3077) Overvalued in 2026?

Based on GuruFocus' analysis, Horiifoodservice Co stock appears to be overvalued. The current stock price of 円1,044.00 is trading 166.6% above its estimated GF Value™ of 円391.66. GuruFocus considers Horiifoodservice Co to be Significantly Overvalued.

Key valuation signals for TSE:3077:

  • Cyclically Adjusted Book per Share: 円254.25
  • GF Value™: 円391.66 vs. price of 円1,044.00 (166.6% above fair value)
  • GF Score™: 38/100 with 5 warning signs

No single metric tells the full story. See the TSE:3077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Horiifoodservice Co Business Description

Address Miyato-shi, Ibaraki Prefecture, Central Miyako-shi, Miyako-shi, JPN
Horiifoodservice Co Ltd is engaged in operating restaurants and providing store development services. The brands of the company include Hidden house Ninja, garlic trees of thorns, and Japanese dining taste. The company operates in Japan.
38GF Score

Get the complete analysis for TSE:3077

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

円1,044.00
Price
円391.66
GF Value