Eternal Hospitality Group Co (TSE:3193) Cyclically Adjusted Book per Share: 円325.83 (As of Jan. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:3193 Eternal Hospitality Group Co Ltd TSE:3193
77 GF Score
Price 円1,447.00
GF Value 円2,170.02
Valuation Significantly Undervalued
View Full Analysis

What is Eternal Hospitality Group Co Cyclically Adjusted Book per Share?

Eternal Hospitality Group Co TSE:3193 -1.09% 77 Cyclically Adjusted Book per Share is 円325.83 as of Jan. 2026. GuruFocus rates TSE:3193 with a GF Score™ of 77/100 and a GF Value™ of 円2,170.02 (Significantly Undervalued).

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.

Eternal Hospitality Group Co's adjusted book value per share for the three months ended in Jan. 2026 was 円461.804. 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325.83 for the trailing ten years ended in Jan. 2026.

During the past 12 months, Eternal Hospitality Group Co's average Cyclically Adjusted Book Growth Rate was 8.70% 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.

As of today (2026-08-26), Eternal Hospitality Group Co's current stock price is 円1447.00. Eternal Hospitality Group Co's Cyclically Adjusted Book per Share for the quarter that ended in Jan. 2026 was 円325.83. Eternal Hospitality Group Co's Cyclically Adjusted PB Ratio of today is 4.44.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Eternal Hospitality Group Co was 7.45. The lowest was 4.04. And the median was 5.07.


Eternal Hospitality Group Co  (TSE:3193) 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.

Eternal Hospitality Group Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=1447.00/325.83
=4.44

* 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 Eternal Hospitality Group Co was 7.45. The lowest was 4.04. And the median was 5.07.


Be Aware

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


Eternal Hospitality Group Co Cyclically Adjusted Book per Share Related Terms


Eternal Hospitality Group Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Eternal Hospitality Group 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.

Eternal Hospitality Group Co Cyclically Adjusted Book per Share Chart

Eternal Hospitality Group 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 0.00 0.00 0.00 280.05 312.60

Eternal Hospitality Group Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 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 306.64 312.60 320.27 325.83 0.00

TSE:3193 vs MCD, SBUX, YUM: Cyclically Adjusted Book per Share Comparison

For the Restaurants subindustry, Eternal Hospitality Group 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.


Eternal Hospitality Group Co Cyclically Adjusted PB Ratio vs Restaurants Industry

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

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


TSE:3193
77GF Score
Eternal Hospitality Group Co Ltd TSE:3193
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Hospitality Group 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, Eternal Hospitality Group 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)
=461.804/112.9000*112.9000
=461.804

Current CPI (Jan. 2026) = 112.9000.

Eternal Hospitality Group Co Quarterly Data

Book Value per Share CPI Adj_Book
201604 221.879 98.100 255.353
201607 239.229 97.900 275.883
201610 248.025 98.600 283.996
201701 251.398 98.200 289.031
201704 259.297 98.500 297.204
201707 273.294 98.300 313.885
201710 281.786 98.800 322.000
201801 294.895 99.500 334.610
201804 308.606 99.100 351.580
201807 297.855 99.200 338.990
201810 298.380 100.200 336.199
201901 298.159 99.700 337.634
201904 307.237 100.000 346.871
201907 281.494 99.800 318.444
201910 293.243 100.400 329.752
202001 313.547 100.500 352.233
202004 270.866 100.200 305.197
202007 244.542 100.000 276.088
202010 243.534 99.800 275.501
202101 208.821 99.800 236.231
202104 182.627 99.100 208.058
202107 225.292 99.700 255.120
202110 259.825 99.900 293.636
202201 259.638 100.300 292.255
202204 273.716 101.500 304.458
202207 273.430 102.300 301.762
202210 273.426 103.700 297.684
202301 276.173 104.700 297.803
202304 287.215 105.100 308.531
202307 297.283 105.700 317.533
202310 315.344 107.100 332.421
202401 339.535 106.900 358.592
202404 365.748 107.700 383.407
202407 377.056 108.600 391.985
202410 379.868 109.500 391.663
202501 398.037 111.200 404.122
202504 376.811 111.500 381.542
202507 423.725 111.900 427.512
202510 446.074 112.800 446.469
202601 461.804 112.900 461.804

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325.83 mean?
Eternal Hospitality Group Co (TSE:3193) has a Cyclically Adjusted Book per Share of 円325.83 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 Eternal Hospitality Group Co and its competitors.
Is Eternal Hospitality Group Co's Cyclically Adjusted Book per Share too high?
Eternal Hospitality Group Co's current Cyclically Adjusted Book per Share is 円325.83. Overall, Eternal Hospitality Group Co has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Cyclically Adjusted Book per Share compare to MCD and SBUX?
Eternal Hospitality Group Co's Cyclically Adjusted Book per Share of 円325.83 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 Eternal Hospitality Group Co and its competitors. Eternal Hospitality Group Co's current Cyclically Adjusted Book per Share is 円325.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Hospitality Group Co (TSE:3193) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,170.02, compared to a current price of 円1,447.00 — trading 33.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円325.83. Eternal Hospitality Group Co's overall GF Score™ is 77/100. 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 Eternal Hospitality Group Co (TSE:3193), the current Cyclically Adjusted Book per Share is 円325.83 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 Eternal Hospitality Group Co (TSE:3193) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued. The current stock price of 円1,447.00 is trading 33.3% below its estimated GF Value™ of 円2,170.02. GuruFocus considers Eternal Hospitality Group Co to be Significantly Undervalued.

Key valuation signals for TSE:3193:

  • Cyclically Adjusted Book per Share: 円325.83
  • GF Value™: 円2,170.02 vs. price of 円1,447.00 (33.3% below fair value)
  • GF Score™: 77/100

No single metric tells the full story. See the TSE:3193 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Hospitality Group Co Business Description

Address 4-2-13 Awajicho, 20th Floor, Chuo-ku, Osaka, JPN, 541-0047
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
77GF Score

Get the complete analysis for TSE:3193

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

円1,447.00
Price
円2,170.02
GF Value