Three F Co (TSE:7544) Cyclically Adjusted Book per Share: 円474.76 (As of Feb. 2026)

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TSE:7544 Three F Co Ltd TSE:7544
75 GF Score
Price 円560.00
GF Value 円480.36
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Three F Co Cyclically Adjusted Book per Share?

Three F Co TSE:7544 +0.72% 75 Cyclically Adjusted Book per Share is 円474.76 as of Feb. 2026. GuruFocus rates TSE:7544 with a GF Score™ of 75/100 and a GF Value™ of 円480.36 (Modestly Overvalued). 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.

Three F Co's adjusted book value per share for the three months ended in Feb. 2026 was 円546.607. 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474.76 for the trailing ten years ended in Feb. 2026.

During the past 12 months, Three F Co's average Cyclically Adjusted Book Growth Rate was 0.60% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 0.20% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -1.30% 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 Three F Co was 0.20% per year. The lowest was -4.70% per year. And the median was -3.30% per year.

As of today (2026-09-01), Three F Co's current stock price is 円560.00. Three F Co's Cyclically Adjusted Book per Share for the quarter that ended in Feb. 2026 was 円474.76. Three F Co's Cyclically Adjusted PB Ratio of today is 1.18.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Three F Co was 1.26. The lowest was 0.47. And the median was 0.68.


Three F Co  (TSE:7544) 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.

Three F Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=560.00/474.76
=1.18

* 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 Three F Co was 1.26. The lowest was 0.47. And the median was 0.68.


Be Aware

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


Three F Co Cyclically Adjusted Book per Share Related Terms


Three F Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Three F 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.

Three F Co Cyclically Adjusted Book per Share Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 485.82 471.60 462.13 471.72 474.76

Three F Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 474.16 474.64 478.34 474.76 0.00

TSE:7544 vs KR: Cyclically Adjusted Book per Share Comparison

For the Grocery Stores subindustry, Three F 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.


Three F Co Cyclically Adjusted PB Ratio vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:7544
75GF Score
Three F Co Ltd TSE:7544
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F 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, Three F Co's adjusted Book Value per Share data for the three months ended in Feb. 2026 was:

Adj_Book= Book Value per Share /CPI of Feb. 2026 (Change)*Current CPI (Feb. 2026)
=546.607/112.2000*112.2000
=546.607

Current CPI (Feb. 2026) = 112.2000.

Three F Co Quarterly Data

Book Value per Share CPI Adj_Book
201602 178.086 97.800 204.307
201605 145.347 98.200 166.069
201608 110.627 97.900 126.786
201611 150.891 98.600 171.704
201702 83.168 98.100 95.122
201705 25.611 98.600 29.144
201708 231.155 98.500 263.305
201711 280.660 99.100 317.760
201802 537.822 99.500 606.469
201805 512.607 99.300 579.199
201808 514.059 99.800 577.930
201811 523.828 100.000 587.735
201902 514.983 99.700 579.550
201905 521.188 100.000 584.773
201908 527.789 100.000 592.179
201911 528.053 100.500 589.528
202002 525.545 100.300 587.898
202005 515.908 100.100 578.271
202008 526.601 100.100 590.256
202011 519.736 99.500 586.074
202102 514.191 99.800 578.078
202105 509.307 99.400 574.892
202108 511.815 99.700 575.984
202111 504.422 100.100 565.396
202202 492.937 100.700 549.231
202205 483.564 101.800 532.965
202208 484.752 102.700 529.593
202211 478.680 103.900 516.919
202302 461.254 104.000 497.622
202305 460.858 105.100 491.991
202308 471.287 105.900 499.324
202311 473.330 106.900 496.797
202402 480.327 106.900 504.141
202405 484.816 108.100 503.204
202408 496.039 109.100 510.134
202502 508.318 110.800 514.741
202505 516.504 111.800 518.352
202508 536.044 112.100 536.522
202511 538.553 113.200 533.795
202602 546.607 112.200 546.607

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474.76 mean?
Three F Co (TSE:7544) has a Cyclically Adjusted Book per Share of 円474.76 as of Feb. 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 Three F Co and its competitors.
Is Three F Co's Cyclically Adjusted Book per Share too high?
Three F Co's current Cyclically Adjusted Book per Share is 円474.76. Overall, Three F Co has a GF Score™ of 75/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Cyclically Adjusted Book per Share compare to KR?
Three F Co's Cyclically Adjusted Book per Share of 円474.76 can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Cyclically Adjusted Book per Share depends on the Retail - Defensive 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 Three F Co and its competitors. Three F Co's current Cyclically Adjusted Book per Share is 円474.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円480.36, compared to a current price of 円560.00 — trading 16.6% above its estimated fair value. The current Cyclically Adjusted Book per Share is 円474.76. Three F Co's overall GF Score™ is 75/100 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 Three F Co (TSE:7544), the current Cyclically Adjusted Book per Share is 円474.76 as of Feb. 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円560.00 is trading 16.6% above its estimated GF Value™ of 円480.36. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • Cyclically Adjusted Book per Share: 円474.76
  • GF Value™: 円480.36 vs. price of 円560.00 (16.6% above fair value)
  • GF Score™: 75/100 with 2 warning signs

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
75GF Score

Get the complete analysis for TSE:7544

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

円560.00
Price
円480.36
GF Value