Ubiquitous AI (TSE:3858) Cyclically Adjusted Book per Share: 円262.90 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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:3858 Ubiquitous AI Corp TSE:3858
55 GF Score
Price 円298.00
GF Value 円487.39
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Ubiquitous AI Cyclically Adjusted Book per Share?

Ubiquitous AI TSE:3858 55 Cyclically Adjusted Book per Share is 円262.90 as of Mar. 2026. GuruFocus rates TSE:3858 with a GF Score™ of 55/100 and a GF Value™ of 円487.39 (Significantly Undervalued). 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.

Ubiquitous AI's adjusted book value per share for the three months ended in Mar. 2026 was 円182.685. 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262.90 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Ubiquitous AI's average Cyclically Adjusted Book Growth Rate was -2.40% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 1.30% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.40% 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 Ubiquitous AI was 2.50% per year. The lowest was 0.00% per year. And the median was 1.00% per year.

As of today (2026-08-26), Ubiquitous AI's current stock price is 円298.00. Ubiquitous AI's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was 円262.90. Ubiquitous AI's Cyclically Adjusted PB Ratio of today is 1.13.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Ubiquitous AI was 4.46. The lowest was 1.08. And the median was 1.86.


Ubiquitous AI  (TSE:3858) 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.

Ubiquitous AI's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=298.00/262.90
=1.13

* 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 Ubiquitous AI was 4.46. The lowest was 1.08. And the median was 1.86.


Be Aware

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


Ubiquitous AI Cyclically Adjusted Book per Share Related Terms


Ubiquitous AI Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Ubiquitous AI'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.

Ubiquitous AI Cyclically Adjusted Book per Share Chart

Ubiquitous AI 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 249.82 252.73 257.63 269.36 262.90

Ubiquitous AI 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 270.64 268.54 267.76 262.90 0.00

TSE:3858 vs MSFT, ORCL, PLTR: Cyclically Adjusted Book per Share Comparison

For the Software - Infrastructure subindustry, Ubiquitous AI'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.


Ubiquitous AI Cyclically Adjusted PB Ratio vs Software Industry

For the Software industry and Technology sector, Ubiquitous AI's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:3858
55GF Score
Ubiquitous AI Corp TSE:3858
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ubiquitous AI 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, Ubiquitous AI'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)
=182.685/112.7000*112.7000
=182.685

Current CPI (Mar. 2026) = 112.7000.

Ubiquitous AI Quarterly Data

Book Value per Share CPI Adj_Book
201603 287.338 97.900 330.776
201606 273.538 98.100 314.248
201609 268.329 98.000 308.578
201612 259.918 98.400 297.691
201703 255.286 98.100 293.280
201706 248.047 98.500 283.806
201709 251.890 98.800 287.328
201712 244.303 99.400 276.991
201803 254.003 99.200 288.570
201806 252.775 99.200 287.175
201809 252.636 99.900 285.006
201812 256.392 99.700 289.823
201903 261.602 99.700 295.713
201906 257.460 99.800 290.739
201909 256.112 100.100 288.350
201912 253.793 100.500 284.602
202003 268.938 100.300 302.187
202006 252.830 99.900 285.225
202009 248.990 99.900 280.893
202012 246.136 99.300 279.351
202103 232.242 99.900 261.999
202106 224.061 99.500 253.786
202109 231.250 100.100 260.358
202112 229.909 100.100 258.849
202203 233.530 101.100 260.325
202206 216.949 101.800 240.178
202209 217.687 103.100 237.957
202212 216.728 104.100 234.633
202303 220.854 104.400 238.412
202306 219.121 105.200 234.743
202309 213.984 106.200 227.081
202312 214.306 106.800 226.145
202403 223.102 107.200 234.548
202406 217.788 108.200 226.846
202409 215.142 108.900 222.649
202503 229.089 111.100 232.388
202506 215.678 111.700 217.609
202509 212.531 112.000 213.859
202512 201.179 113.000 200.645
202603 182.685 112.700 182.685

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262.90 mean?
Ubiquitous AI (TSE:3858) has a Cyclically Adjusted Book per Share of 円262.90 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 Ubiquitous AI and its competitors.
Is Ubiquitous AI's Cyclically Adjusted Book per Share too high?
Ubiquitous AI's current Cyclically Adjusted Book per Share is 円262.90. Overall, Ubiquitous AI has a GF Score™ of 55/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ubiquitous AI's Cyclically Adjusted Book per Share compare to MSFT and ORCL?
Ubiquitous AI's Cyclically Adjusted Book per Share of 円262.90 can be compared against companies in the Software 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 Software company?
A good Cyclically Adjusted Book per Share depends on the Software 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 Ubiquitous AI and its competitors. Ubiquitous AI's current Cyclically Adjusted Book per Share is 円262.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ubiquitous AI stock overvalued right now?
Based on GuruFocus' analysis, Ubiquitous AI (TSE:3858) is currently considered Significantly Undervalued. The stock's GF Value™ is 円487.39, compared to a current price of 円298.00 — trading 38.9% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円262.90. Ubiquitous AI's overall GF Score™ is 55/100 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 Ubiquitous AI (TSE:3858), the current Cyclically Adjusted Book per Share is 円262.90 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 Ubiquitous AI (TSE:3858) Overvalued in 2026?

Based on GuruFocus' analysis, Ubiquitous AI stock appears to be undervalued. The current stock price of 円298.00 is trading 38.9% below its estimated GF Value™ of 円487.39. GuruFocus considers Ubiquitous AI to be Significantly Undervalued.

Key valuation signals for TSE:3858:

  • Cyclically Adjusted Book per Share: 円262.90
  • GF Value™: 円487.39 vs. price of 円298.00 (38.9% below fair value)
  • GF Score™: 55/100 with 3 warning signs

No single metric tells the full story. See the TSE:3858 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ubiquitous AI Business Description

Address Mega Building 6F 1-21-1 Nishi Shinjuku, Shinjuku-ku, Tokyo, JPN, 160-0023
Ubiquitous AI Corp is engaged in the development of software products for security, quality improvement support, in vehicle device development and testing tool, wireless, connectivity, network, and security verification.
55GF Score

Get the complete analysis for TSE:3858

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

円298.00
Price
円487.39
GF Value