Flying Garden Co (TSE:3317) Cyclically Adjusted Book per Share: 円834.55 (As of Mar. 2026)

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TSE:3317 Flying Garden Co Ltd TSE:3317
71 GF Score
Price 円1,463.00
GF Value 円1,576.50
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Flying Garden Co Cyclically Adjusted Book per Share?

Flying Garden Co TSE:3317 +0.34% 71 Cyclically Adjusted Book per Share is 円834.55 as of Mar. 2026. GuruFocus rates TSE:3317 with a GF Score™ of 71/100 and a GF Value™ of 円1,576.50 (Fairly Valued). The stock has 1 warning sign 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.

Flying Garden Co's adjusted book value per share for the three months ended in Mar. 2026 was 円1,270.024. 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834.55 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Flying Garden Co's average Cyclically Adjusted Book Growth Rate was 11.30% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 11.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 10.20% 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 Flying Garden Co was 11.10% per year. The lowest was 2.10% per year. And the median was 7.85% per year.

As of today (2026-08-26), Flying Garden Co's current stock price is 円1463.00. Flying Garden Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was 円834.55. Flying Garden Co's Cyclically Adjusted PB Ratio of today is 1.75.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Flying Garden Co was 3.17. The lowest was 1.21. And the median was 1.66.


Flying Garden Co  (TSE:3317) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=1463.00/834.55
=1.75

* 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 Flying Garden Co was 3.17. The lowest was 1.21. And the median was 1.66.


Be Aware

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


Flying Garden Co Cyclically Adjusted Book per Share Related Terms


Flying Garden Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Flying Garden 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.

Flying Garden Co Cyclically Adjusted Book per Share Chart

Flying Garden Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 551.83 607.87 677.15 750.06 834.55

Flying Garden Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 771.15 791.59 817.12 834.55 0.00

TSE:3317 vs MCD, SBUX, YUM: Cyclically Adjusted Book per Share Comparison

For the Restaurants subindustry, Flying Garden 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.


Flying Garden Co Cyclically Adjusted PB Ratio vs Restaurants Industry

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

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


TSE:3317
71GF Score
Flying Garden Co Ltd TSE:3317
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=1270.024/112.7000*112.7000
=1,270.024

Current CPI (Mar. 2026) = 112.7000.

Flying Garden Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 429.973 97.900 494.974
201606 421.767 98.100 484.538
201609 443.011 98.000 509.463
201612 459.390 98.400 526.151
201703 480.104 98.100 551.557
201706 500.183 98.500 572.291
201709 540.866 98.800 616.959
201712 548.747 99.400 622.171
201803 574.975 99.200 653.223
201806 575.083 99.200 653.345
201809 607.361 99.900 685.181
201812 611.704 99.700 691.465
201903 655.287 99.700 740.731
201906 650.195 99.800 734.238
201909 664.530 100.100 748.177
201912 664.103 100.500 744.720
202003 672.058 100.300 755.144
202006 604.524 99.900 681.981
202009 620.086 99.900 699.536
202012 690.433 99.300 783.603
202103 700.703 99.900 790.483
202106 728.802 99.500 825.487
202109 744.813 100.100 838.566
202112 824.330 100.100 928.092
202203 810.319 101.100 903.293
202206 849.215 101.800 940.143
202209 871.645 103.100 952.807
202212 900.317 104.100 974.695
202303 896.258 104.400 967.512
202306 933.275 105.200 999.811
202309 975.976 106.200 1,035.711
202312 1,005.067 106.800 1,060.590
202403 1,020.887 107.200 1,073.265
202406 1,028.100 108.200 1,070.858
202409 1,062.054 108.900 1,099.114
202503 1,127.733 111.100 1,143.974
202506 1,140.472 111.700 1,150.682
202509 1,185.061 112.000 1,192.468
202512 1,218.160 113.000 1,214.926
202603 1,270.024 112.700 1,270.024

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834.55 mean?
Flying Garden Co (TSE:3317) has a Cyclically Adjusted Book per Share of 円834.55 as of Mar. 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 Flying Garden Co and its competitors.
Is Flying Garden Co's Cyclically Adjusted Book per Share too high?
Flying Garden Co's current Cyclically Adjusted Book per Share is 円834.55. Overall, Flying Garden Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Flying Garden Co's Cyclically Adjusted Book per Share compare to MCD and SBUX?
Flying Garden Co's Cyclically Adjusted Book per Share of 円834.55 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 Flying Garden Co and its competitors. Flying Garden Co's current Cyclically Adjusted Book per Share is 円834.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flying Garden Co stock overvalued right now?
Based on GuruFocus' analysis, Flying Garden Co (TSE:3317) is currently considered Fairly Valued. The stock's GF Value™ is 円1,576.50, compared to a current price of 円1,463.00 — trading 7.2% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円834.55. Flying Garden Co's overall GF Score™ is 71/100 with 1 warning sign 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 Flying Garden Co (TSE:3317), the current Cyclically Adjusted Book per Share is 円834.55 as of Mar. 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 Flying Garden Co (TSE:3317) Overvalued in 2026?

Based on GuruFocus' analysis, Flying Garden Co stock appears to be undervalued. The current stock price of 円1,463.00 is trading 7.2% below its estimated GF Value™ of 円1,576.50. GuruFocus considers Flying Garden Co to be Fairly Valued.

Key valuation signals for TSE:3317:

  • Cyclically Adjusted Book per Share: 円834.55
  • GF Value™: 円1,576.50 vs. price of 円1,463.00 (7.2% below fair value)
  • GF Score™: 71/100 with 1 warning sign

No single metric tells the full story. See the TSE:3317 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flying Garden Co Business Description

Address 3-4-18 Hongo-cho, Tochigi, Oyama-shi, JPN, 323 0026
Flying Garden Co Ltd operates a restaurant chain business in Japan.
71GF Score

Get the complete analysis for TSE:3317

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

円1,463.00
Price
円1,576.50
GF Value