Tay Two Co (TSE:7610) Cyclically Adjusted Book per Share: 円70.15 (As of Feb. 2026)

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TSE:7610 Tay Two Co Ltd TSE:7610
72 GF Score
Price 円142.00
GF Value 円171.62
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Tay Two Co Cyclically Adjusted Book per Share?

Tay Two Co TSE:7610 72 Cyclically Adjusted Book per Share is 円70.15 as of Feb. 2026. GuruFocus rates TSE:7610 with a GF Score™ of 72/100 and a GF Value™ of 円171.62 (Modestly 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.

Tay Two Co's adjusted book value per share for the three months ended in Feb. 2026 was 円109.400. 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70.15 for the trailing ten years ended in Feb. 2026.

During the past 12 months, Tay Two Co's average Cyclically Adjusted Book Growth Rate was 4.70% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 2.00% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -0.50% 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 Tay Two Co was 2.00% per year. The lowest was -6.20% per year. And the median was -3.00% per year.

As of today (2026-08-26), Tay Two Co's current stock price is 円142.00. Tay Two Co's Cyclically Adjusted Book per Share for the quarter that ended in Feb. 2026 was 円70.15. Tay Two Co's Cyclically Adjusted PB Ratio of today is 2.02.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Tay Two Co was 3.37. The lowest was 0.30. And the median was 1.47.


Tay Two Co  (TSE:7610) 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.

Tay Two Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=142.00/70.15
=2.02

* 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 Tay Two Co was 3.37. The lowest was 0.30. And the median was 1.47.


Be Aware

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


Tay Two Co Cyclically Adjusted Book per Share Related Terms


Tay Two Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Tay Two 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.

Tay Two Co Cyclically Adjusted Book per Share Chart

Tay Two 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 68.00 66.20 65.69 67.02 70.15

Tay Two 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 67.93 68.59 69.90 70.15 0.00

TSE:7610 vs CASY, WSM, ULTA: Cyclically Adjusted Book per Share Comparison

For the Specialty Retail subindustry, Tay Two 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.


Tay Two Co Cyclically Adjusted PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tay Two Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:7610
72GF Score
Tay Two Co Ltd TSE:7610
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tay Two 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, Tay Two 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)
=109.4/112.2000*112.2000
=109.400

Current CPI (Feb. 2026) = 112.2000.

Tay Two Co Quarterly Data

Book Value per Share CPI Adj_Book
201602 68.895 97.800 79.039
201605 67.298 98.200 76.892
201608 64.550 97.900 73.979
201611 62.154 98.600 70.727
201702 46.526 98.100 53.213
201705 47.167 98.600 53.673
201708 39.910 98.500 45.461
201711 38.178 99.100 43.225
201802 35.201 99.500 39.694
201805 34.933 99.300 39.471
201808 35.956 99.800 40.423
201811 35.722 100.000 40.080
201902 37.341 99.700 42.023
201905 38.340 100.000 43.017
201908 38.785 100.000 43.517
201911 37.876 100.500 42.285
202002 40.255 100.300 45.031
202005 47.247 100.100 52.958
202008 52.929 100.100 59.327
202011 53.409 99.500 60.226
202102 52.855 99.800 59.422
202105 56.677 99.400 63.975
202108 59.531 99.700 66.995
202111 59.604 100.100 66.809
202202 73.761 100.700 82.185
202205 73.730 101.800 81.262
202208 78.157 102.700 85.387
202211 82.332 103.900 88.909
202302 84.874 104.000 91.566
202305 86.162 105.100 91.983
202308 92.270 105.900 97.759
202311 94.286 106.900 98.961
202402 92.151 106.900 96.720
202405 89.316 108.100 92.704
202408 91.329 109.100 93.924
202502 96.988 110.800 98.213
202505 94.576 111.800 94.914
202508 98.404 112.100 98.492
202511 102.989 113.200 102.079
202602 109.400 112.200 109.400

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70.15 mean?
Tay Two Co (TSE:7610) has a Cyclically Adjusted Book per Share of 円70.15 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 Tay Two Co and its competitors.
Is Tay Two Co's Cyclically Adjusted Book per Share too high?
Tay Two Co's current Cyclically Adjusted Book per Share is 円70.15. Overall, Tay Two Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Cyclically Adjusted Book per Share compare to CASY and WSM?
Tay Two Co's Cyclically Adjusted Book per Share of 円70.15 can be compared against companies in the Retail - Cyclical 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 - Cyclical company?
A good Cyclically Adjusted Book per Share depends on the Retail - Cyclical 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 Tay Two Co and its competitors. Tay Two Co's current Cyclically Adjusted Book per Share is 円70.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円171.62, compared to a current price of 円142.00 — trading 17.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円70.15. Tay Two Co's overall GF Score™ is 72/100 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 Tay Two Co (TSE:7610), the current Cyclically Adjusted Book per Share is 円70.15 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 Tay Two Co (TSE:7610) Overvalued in 2026?

Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued. The current stock price of 円142.00 is trading 17.3% below its estimated GF Value™ of 円171.62. GuruFocus considers Tay Two Co to be Modestly Undervalued.

Key valuation signals for TSE:7610:

  • Cyclically Adjusted Book per Share: 円70.15
  • GF Value™: 円171.62 vs. price of 円142.00 (17.3% below fair value)
  • GF Score™: 72/100 with 2 warning signs

No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tay Two Co Business Description

Address 650-111 Imamura, Kita-ku, Okayama, JPN, 700-0974
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
72GF Score

Get the complete analysis for TSE:7610

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

円142.00
Price
円171.62
GF Value