Sm Entertainment Japan Co (TSE:4772) Cyclically Adjusted Book per Share: 円175.31 (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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TSE:4772 Sm Entertainment Japan Co Ltd TSE:4772
52 GF Score
Price 円79.00
GF Value 円157.83
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sm Entertainment Japan Co Cyclically Adjusted Book per Share?

Sm Entertainment Japan Co TSE:4772 -1.25% 52 Cyclically Adjusted Book per Share is 円175.31 as of Dec. 2025. GuruFocus rates TSE:4772 with a GF Score™ of 52/100 and a GF Value™ of 円157.83 (Significantly Undervalued). The stock has 2 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.

Sm Entertainment Japan Co's adjusted book value per share for the three months ended in Dec. 2025 was 円64.458. 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175.31 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Sm Entertainment Japan Co's average Cyclically Adjusted Book Growth Rate was -13.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -11.70% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -11.60% 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 Sm Entertainment Japan Co was -11.10% per year. The lowest was -12.70% per year. And the median was -11.80% per year.

As of today (2026-07-21), Sm Entertainment Japan Co's current stock price is 円79.00. Sm Entertainment Japan Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was 円175.31. Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio of today is 0.45.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Sm Entertainment Japan Co was 1.42. The lowest was 0.28. And the median was 0.61.


Sm Entertainment Japan Co  (TSE:4772) 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.

Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=79.00/175.31
=0.45

* 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 Sm Entertainment Japan Co was 1.42. The lowest was 0.28. And the median was 0.61.


Be Aware

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


Sm Entertainment Japan Co Cyclically Adjusted Book per Share Related Terms


Sm Entertainment Japan Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Sm Entertainment Japan 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.

Sm Entertainment Japan Co Cyclically Adjusted Book per Share Chart

Sm Entertainment Japan Co 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 288.13 254.47 224.67 202.57 175.31

Sm Entertainment Japan Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 195.26 188.66 181.50 175.31 0.00

TSE:4772 vs NFLX, DIS, WBD: Cyclically Adjusted Book per Share Comparison

For the Entertainment subindustry, Sm Entertainment Japan 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.


Sm Entertainment Japan Co Cyclically Adjusted PB Ratio vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Sm Entertainment Japan Co's Cyclically Adjusted PB Ratio falls into.


TSE:4772
52GF Score
Sm Entertainment Japan Co Ltd TSE:4772
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sm Entertainment Japan 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, Sm Entertainment Japan Co's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=64.458/113.0000*113.0000
=64.458

Current CPI (Dec. 2025) = 113.0000.

Sm Entertainment Japan Co Quarterly Data

Book Value per Share CPI Adj_Book
201603 320.719 97.900 370.186
201606 235.978 98.100 271.820
201609 266.817 98.000 307.656
201612 263.285 98.400 302.350
201703 266.003 98.100 306.405
201706 272.060 98.500 312.109
201709 279.000 98.800 319.099
201712 280.248 99.400 318.592
201803 283.180 99.200 322.574
201806 282.887 99.200 322.240
201809 288.795 99.900 326.665
201812 283.529 99.700 321.352
201903 283.386 99.700 321.190
201906 287.261 99.800 325.255
201909 285.560 100.100 322.360
201912 257.298 100.500 289.300
202003 257.685 100.300 290.313
202006 252.688 99.900 285.823
202009 35.453 99.900 40.102
202012 51.812 99.300 58.960
202103 51.176 99.900 57.887
202106 50.873 99.500 57.775
202109 49.679 100.100 56.081
202112 67.680 100.100 76.402
202203 62.729 101.100 70.113
202206 58.282 101.800 64.694
202209 56.577 103.100 62.010
202212 54.910 104.100 59.605
202303 59.752 104.400 64.674
202306 59.854 105.200 64.292
202309 61.637 106.200 65.584
202312 58.824 106.800 62.239
202403 60.563 107.200 63.840
202406 60.550 108.200 63.236
202409 59.257 108.900 61.488
202412 63.666 110.700 64.989
202503 63.343 111.100 64.426
202506 67.175 111.700 67.957
202509 65.695 112.000 66.282
202512 64.458 113.000 64.458

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175.31 mean?
Sm Entertainment Japan Co (TSE:4772) has a Cyclically Adjusted Book per Share of 円175.31 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 Sm Entertainment Japan Co and its competitors.
Is Sm Entertainment Japan Co's Cyclically Adjusted Book per Share too high?
Sm Entertainment Japan Co's current Cyclically Adjusted Book per Share is 円175.31. Overall, Sm Entertainment Japan Co has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sm Entertainment Japan Co's Cyclically Adjusted Book per Share compare to NFLX and DIS?
Sm Entertainment Japan Co's Cyclically Adjusted Book per Share of 円175.31 can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Cyclically Adjusted Book per Share depends on the Media - Diversified 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 Sm Entertainment Japan Co and its competitors. Sm Entertainment Japan Co's current Cyclically Adjusted Book per Share is 円175.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sm Entertainment Japan Co stock overvalued right now?
Based on GuruFocus' analysis, Sm Entertainment Japan Co (TSE:4772) is currently considered Significantly Undervalued. The stock's GF Value™ is 円157.83, compared to a current price of 円79.00 — trading 49.9% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円175.31. Sm Entertainment Japan Co's overall GF Score™ is 52/100 with 2 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 Sm Entertainment Japan Co (TSE:4772), the current Cyclically Adjusted Book per Share is 円175.31 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 Sm Entertainment Japan Co (TSE:4772) Overvalued in 2026?

Based on GuruFocus' analysis, Sm Entertainment Japan Co stock appears to be undervalued. The current stock price of 円79.00 is trading 49.9% below its estimated GF Value™ of 円157.83. GuruFocus considers Sm Entertainment Japan Co to be Significantly Undervalued.

Key valuation signals for TSE:4772:

  • Cyclically Adjusted Book per Share: 円175.31
  • GF Value™: 円157.83 vs. price of 円79.00 (49.9% below fair value)
  • GF Score™: 52/100 with 2 warning signs

No single metric tells the full story. See the TSE:4772 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sm Entertainment Japan Co Business Description

Address 3-2-1 Roppongi, Roppongi Grand Tower 21st Floor, Minato-ku, Tokyo, JPN, 106-6221
Sm Entertainment Japan Co Ltd is engaged in the Broadcasting, Management, Mobile, Fan club, MD, Event, and concert, Rights, and Music businessess.
52GF Score

Get the complete analysis for TSE:4772

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

円79.00
Price
円157.83
GF Value