Tea Life Co (TSE:3172) Cyclically Adjusted Book per Share: 円1,331.23 (As of Jan. 2026)

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TSE:3172 Tea Life Co Ltd TSE:3172
61 GF Score
Price 円1,163.00
GF Value 円779.00
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Tea Life Co Cyclically Adjusted Book per Share?

Tea Life Co TSE:3172 +0.09% 61 Cyclically Adjusted Book per Share is 円1,331.23 as of Jan. 2026. GuruFocus rates TSE:3172 with a GF Score™ of 61/100 and a GF Value™ of 円779.00 (Significantly Overvalued). 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.

Tea Life Co's adjusted book value per share for the three months ended in Jan. 2026 was 円1,523.754. 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1,331.23 for the trailing ten years ended in Jan. 2026.

During the past 12 months, Tea Life Co's average Cyclically Adjusted Book Growth Rate was 5.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 7.30% 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 Tea Life Co was 7.90% per year. The lowest was 7.30% per year. And the median was 7.60% per year.

As of today (2026-07-15), Tea Life Co's current stock price is 円1163.00. Tea Life Co's Cyclically Adjusted Book per Share for the quarter that ended in Jan. 2026 was 円1,331.23. Tea Life Co's Cyclically Adjusted PB Ratio of today is 0.87.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Tea Life Co was 1.72. The lowest was 0.85. And the median was 1.18.


Tea Life Co  (TSE:3172) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=1163.00/1331.23
=0.87

* 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 Tea Life Co was 1.72. The lowest was 0.85. And the median was 1.18.


Be Aware

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


Tea Life Co Cyclically Adjusted Book per Share Related Terms


Tea Life Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Tea Life 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.

Tea Life Co Cyclically Adjusted Book per Share Chart

Tea Life Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 970.17 1,046.17 1,133.61 1,217.14 1,293.95

Tea Life Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 1,275.83 1,293.95 1,316.53 1,331.23 0.00

TSE:3172 vs AMZN, BABA, PDD: Cyclically Adjusted Book per Share Comparison

For the Internet Retail subindustry, Tea Life 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.


Tea Life Co Cyclically Adjusted PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tea Life Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:3172
61GF Score
Tea Life Co Ltd TSE:3172
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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

Adj_Book= Book Value per Share /CPI of Jan. 2026 (Change)*Current CPI (Jan. 2026)
=1523.754/112.9000*112.9000
=1,523.754

Current CPI (Jan. 2026) = 112.9000.

Tea Life Co Quarterly Data

Book Value per Share CPI Adj_Book
201601 888.431 97.700 1,026.652
201604 897.884 98.100 1,033.345
201607 920.195 97.900 1,061.185
201610 924.781 98.600 1,058.902
201701 959.923 98.200 1,103.618
201704 954.256 98.500 1,093.761
201707 985.197 98.300 1,131.523
201710 1,005.024 98.800 1,148.454
201801 1,022.334 99.500 1,160.015
201804 1,017.487 99.100 1,159.175
201807 1,051.775 99.200 1,197.030
201810 1,051.024 100.200 1,184.238
201901 1,062.157 99.700 1,202.784
201904 1,061.153 100.000 1,198.042
201907 1,081.454 99.800 1,223.408
201910 1,082.853 100.400 1,217.670
202001 1,123.147 100.500 1,261.724
202004 1,134.512 100.200 1,278.307
202007 1,159.529 100.000 1,309.108
202010 1,170.118 99.800 1,323.711
202101 1,230.353 99.800 1,391.852
202104 1,252.706 99.100 1,427.149
202107 1,284.471 99.700 1,454.531
202110 1,288.000 99.900 1,455.608
202201 1,337.412 100.300 1,505.422
202204 1,329.412 101.500 1,478.725
202207 1,362.118 102.300 1,503.256
202210 1,359.529 103.700 1,480.143
202301 1,399.577 104.700 1,509.190
202304 1,391.590 105.100 1,494.867
202307 1,448.908 105.700 1,547.604
202310 1,428.236 107.100 1,505.582
202401 1,457.062 106.900 1,538.843
202404 1,446.269 107.700 1,516.098
202407 1,474.425 108.600 1,532.805
202501 1,485.942 111.200 1,508.659
202504 1,472.821 111.500 1,491.314
202507 1,506.795 111.900 1,520.261
202510 1,489.456 112.800 1,490.776
202601 1,523.754 112.900 1,523.754

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1,331.23 mean?
Tea Life Co (TSE:3172) has a Cyclically Adjusted Book per Share of 円1,331.23 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 Tea Life Co and its competitors.
Is Tea Life Co's Cyclically Adjusted Book per Share too high?
Tea Life Co's current Cyclically Adjusted Book per Share is 円1,331.23. Overall, Tea Life Co has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tea Life Co's Cyclically Adjusted Book per Share compare to AMZN and BABA?
Tea Life Co's Cyclically Adjusted Book per Share of 円1,331.23 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Cyclically Adjusted Book per Share depends on the Retail - Cyclical 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 Tea Life Co and its competitors. Tea Life Co's current Cyclically Adjusted Book per Share is 円1,331.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tea Life Co stock overvalued right now?
Based on GuruFocus' analysis, Tea Life Co (TSE:3172) is currently considered Significantly Overvalued. The stock's GF Value™ is 円779.00, compared to a current price of 円1,163.00 — trading 49.3% above its estimated fair value. The current Cyclically Adjusted Book per Share is 円1,331.23. Tea Life Co's overall GF Score™ is 61/100 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 Tea Life Co (TSE:3172), the current Cyclically Adjusted Book per Share is 円1,331.23 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 Tea Life Co (TSE:3172) Overvalued in 2026?

Based on GuruFocus' analysis, Tea Life Co stock appears to be overvalued. The current stock price of 円1,163.00 is trading 49.3% above its estimated GF Value™ of 円779.00. GuruFocus considers Tea Life Co to be Significantly Overvalued.

Key valuation signals for TSE:3172:

  • Cyclically Adjusted Book per Share: 円1,331.23
  • GF Value™: 円779.00 vs. price of 円1,163.00 (49.3% above fair value)
  • GF Score™: 61/100 with 3 warning signs

No single metric tells the full story. See the TSE:3172 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tea Life Co Business Description

Address 118 Ushio, Shizuoka Prefecture, Shimada, JPN, 428-8651
Tea Life Co Ltd is a Japan-based company involved in retail operations, wholesale distribution to mail-order companies and retail stores, as well as real estate leasing. The company operates through three reportable segments: the Wholesale Business, which supplies daily essentials and communication-related products to corporate clients; the Retail Business, which sells health foods, cosmetics, baby goods, and children's furniture directly to consumers through e-commerce channels; and the Property Management Business, which manages the leasing of company-owned properties and handles logistics-related real estate services. It generates the majority of its revenue from the Wholesale segment.
61GF Score

Get the complete analysis for TSE:3172

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

円1,163.00
Price
円779.00
GF Value