Accrete (TSE:4395) Cyclically Adjusted Book per Share: 円243.05 (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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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:4395 Accrete Inc TSE:4395
70 GF Score
Price 円717.00
GF Value 円1,154.72
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Accrete Cyclically Adjusted Book per Share?

Accrete TSE:4395 -7.12% 70 Cyclically Adjusted Book per Share is 円243.05 as of Dec. 2025. GuruFocus rates TSE:4395 with a GF Score™ of 70/100 and a GF Value™ of 円1,154.72 (Possible Value Trap). The stock has 6 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.

Accrete's adjusted book value per share data for the fiscal year that ended in Dec. 2025 was 円464.621. 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243.05 for the trailing ten years ended in Dec. 2025.

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 (2026-07-20), Accrete's current stock price is 円 717.00. Accrete's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec. 2025 was 円243.05. Accrete's Cyclically Adjusted PB Ratio of today is 2.95.

During the past 10 years, the highest Cyclically Adjusted PB Ratio of Accrete was 5.67. The lowest was 2.77. And the median was 4.65.


Accrete  (TSE:4395) 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.

Accrete's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=717.00/243.05
=2.95

* 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 10 years, the highest Cyclically Adjusted PB Ratio of Accrete was 5.67. The lowest was 2.77. And the median was 4.65.


Be Aware

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


Accrete Cyclically Adjusted Book per Share Related Terms


Accrete Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Accrete'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.

Accrete Cyclically Adjusted Book per Share Chart

Accrete Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 243.05

Accrete Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Dec25 Mar26
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 0.00 0.00 0.00 243.05 0.00

TSE:4395 vs TMUS, VZ, T: Cyclically Adjusted Book per Share Comparison

For the Telecom Services subindustry, Accrete'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.


Accrete Cyclically Adjusted PB Ratio vs Telecommunication Services Industry

For the Telecommunication Services industry and Communication Services sector, Accrete's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:4395
70GF Score
Accrete Inc TSE:4395
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Accrete 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, Accrete's adjusted Book Value per Share data for the fiscal year that ended in Dec. 2025 was:

Adj_Book=Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=464.621/113.0000*113.0000
=464.621

Current CPI (Dec. 2025) = 113.0000.

Accrete Annual Data

Book Value per Share CPI Adj_Book
201612 15.697 98.400 18.026
201712 36.131 99.400 41.074
201812 151.835 99.700 172.090
201912 185.970 100.500 209.101
202012 227.166 99.300 258.507
202112 280.545 100.100 316.699
202212 293.872 104.100 318.997
202312 294.162 106.800 311.239
202412 313.582 110.700 320.097
202512 464.621 113.000 464.621

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243.05 mean?
Accrete (TSE:4395) has a Cyclically Adjusted Book per Share of 円243.05 as of Dec. 2025. 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 Accrete and its competitors.
Is Accrete's Cyclically Adjusted Book per Share too high?
Accrete's current Cyclically Adjusted Book per Share is 円243.05. Overall, Accrete has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Accrete's Cyclically Adjusted Book per Share compare to TMUS and VZ?
Accrete's Cyclically Adjusted Book per Share of 円243.05 can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Cyclically Adjusted Book per Share depends on the Telecommunication Services 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 Accrete and its competitors. Accrete's current Cyclically Adjusted Book per Share is 円243.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accrete stock overvalued right now?
Based on GuruFocus' analysis, Accrete (TSE:4395) is currently considered Possible Value Trap. The stock's GF Value™ is 円1,154.72, compared to a current price of 円717.00 — trading 37.9% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円243.05. Accrete's overall GF Score™ is 70/100 with 6 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 Accrete (TSE:4395), the current Cyclically Adjusted Book per Share is 円243.05 as of Dec. 2025. 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 Accrete (TSE:4395) Overvalued in 2026?

Based on GuruFocus' analysis, Accrete stock appears to be undervalued. The current stock price of 円717.00 is trading 37.9% below its estimated GF Value™ of 円1,154.72. GuruFocus considers Accrete to be Possible Value Trap.

Key valuation signals for TSE:4395:

  • Cyclically Adjusted Book per Share: 円243.05
  • GF Value™: 円1,154.72 vs. price of 円717.00 (37.9% below fair value)
  • GF Score™: 70/100 with 6 warning signs

No single metric tells the full story. See the TSE:4395 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Accrete Business Description

Address 3-28-5 Kanda Ogawacho, Chiyoda-ku, Tokyo, JPN, 101-0052
Accrete Inc is a telecommunication business company. The company operates through three business segments: Communication, Solutions, and Investment & Incubation. The company provides messaging services such as SMS, LINE-based communication, and email delivery, while also developing AI, security, IoT, and advanced technology solutions. Additionally, it invests in and incubates technology ventures to drive business synergies, expand new growth opportunities, and strengthen its long-term competitive position.
70GF Score

Get the complete analysis for TSE:4395

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

円717.00
Price
円1,154.72
GF Value