Sailor Pen Co (TSE:7992) Cyclically Adjusted Book per Share: 円145.49 (As of Dec. 2025)


TSE:7992 Sailor Pen Co Ltd TSE:7992
53 GF Score
Price 円102.00
GF Value 円105.51
Valuation Fairly Valued
! 3 Warning Signs
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What is Sailor Pen Co Cyclically Adjusted Book per Share?

Sailor Pen Co TSE:7992 -0.97% 53 Cyclically Adjusted Book per Share is 円145.49 as of Dec. 2025. GuruFocus rates TSE:7992 with a GF Score™ of 53/100 and a GF Value™ of 円105.51 (Fairly Valued). 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.

Sailor Pen Co's adjusted book value per share for the three months ended in Dec. 2025 was 円35.085. 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145.49 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Sailor Pen Co's average Cyclically Adjusted Book Growth Rate was -5.20% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -0.80% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 2.20% 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 Sailor Pen Co was 5.20% per year. The lowest was -8.50% per year. And the median was -0.20% per year.

As of today (2026-07-05), Sailor Pen Co's current stock price is 円102.00. Sailor Pen Co's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was 円145.49. Sailor Pen Co's Cyclically Adjusted PB Ratio of today is 0.70.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Sailor Pen Co was 1.83. The lowest was 0.64. And the median was 1.04.


Sailor Pen Co  (TSE:7992) 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.

Sailor Pen Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=102.00/145.49
=0.70

* 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 Sailor Pen Co was 1.83. The lowest was 0.64. And the median was 1.04.


Be Aware

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


Sailor Pen Co Cyclically Adjusted Book per Share Related Terms


Sailor Pen Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Sailor Pen 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.

Sailor Pen Co Cyclically Adjusted Book per Share Chart

Sailor Pen 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 137.36 149.19 157.09 153.43 145.49

Sailor Pen Co 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 153.43 150.65 147.64 145.49 0.00

Sailor Pen Co Cyclically Adjusted Book per Share Competitor Comparison

For the Business Equipment & Supplies subindustry, Sailor Pen 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.


Sailor Pen Co Cyclically Adjusted PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Sailor Pen Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:7992
53GF Score
Sailor Pen Co Ltd TSE:7992
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sailor Pen 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, Sailor Pen 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)
=35.085/113.0000*113.0000
=35.085

Current CPI (Dec. 2025) = 113.0000.

Sailor Pen Co Quarterly Data

Book Value per Share CPI Adj_Book
201509 159.954 98.500 183.501
201512 146.125 98.100 168.319
201603 148.098 97.900 170.940
201606 144.539 98.100 166.492
201609 137.003 98.000 157.973
201612 142.452 98.400 163.588
201703 148.271 98.100 170.791
201706 145.306 98.500 166.696
201709 145.403 98.800 166.301
201712 146.291 99.400 166.307
201803 149.755 99.200 170.588
201806 168.491 99.200 191.930
201809 160.172 99.900 181.176
201812 159.243 99.700 180.486
201903 159.921 99.700 181.254
201906 158.907 99.800 179.925
201909 154.626 100.100 174.553
201912 150.506 100.500 169.226
202003 152.126 100.300 171.388
202006 143.352 99.900 162.150
202009 135.505 99.900 153.274
202012 140.315 99.300 159.674
202103 141.729 99.900 160.314
202106 142.679 99.500 162.037
202109 144.089 100.100 162.658
202112 144.275 100.100 162.868
202203 142.635 101.100 159.424
202206 138.551 101.800 153.794
202209 137.859 103.100 151.097
202212 132.335 104.100 143.649
202303 129.896 104.400 140.596
202306 125.706 105.200 135.026
202309 124.596 106.200 132.574
202312 80.596 106.800 85.275
202403 75.930 107.200 80.038
202406 72.512 108.200 75.729
202412 42.423 110.700 43.304
202503 40.906 111.100 41.606
202506 37.475 111.700 37.911
202512 35.085 113.000 35.085

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145.49 mean?
Sailor Pen Co (TSE:7992) has a Cyclically Adjusted Book per Share of 円145.49 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 Sailor Pen Co and its competitors.
Is Sailor Pen Co's Cyclically Adjusted Book per Share too high?
Sailor Pen Co's current Cyclically Adjusted Book per Share is 円145.49. Overall, Sailor Pen Co has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sailor Pen Co's Cyclically Adjusted Book per Share compare to competitors?
Sailor Pen Co's Cyclically Adjusted Book per Share of 円145.49 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Cyclically Adjusted Book per Share depends on the Industrial Products 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 Sailor Pen Co and its competitors. Sailor Pen Co's current Cyclically Adjusted Book per Share is 円145.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sailor Pen Co stock overvalued right now?
Based on GuruFocus' analysis, Sailor Pen Co (TSE:7992) is currently considered Fairly Valued. The stock's GF Value™ is 円105.51, compared to a current price of 円102.00 — trading 3.3% below its estimated fair value. The current Cyclically Adjusted Book per Share is 円145.49. Sailor Pen Co's overall GF Score™ is 53/100 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 Sailor Pen Co (TSE:7992), the current Cyclically Adjusted Book per Share is 円145.49 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 Sailor Pen Co (TSE:7992) Overvalued in 2026?

Based on GuruFocus' analysis, Sailor Pen Co stock appears to be undervalued. The current stock price of 円102.00 is trading 3.3% below its estimated GF Value™ of 円105.51. GuruFocus considers Sailor Pen Co to be Fairly Valued.

Key valuation signals for TSE:7992:

  • Cyclically Adjusted Book per Share: 円145.49
  • GF Value™: 円105.51 vs. price of 円102.00 (3.3% below fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the TSE:7992 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sailor Pen Co Business Description

Address Mohri 2-10-18, Koto-ku, Tokyo, JPN, 135-8312
Sailor Pen Co Ltd is a manufacturer of fountain pens, marking pens, ball-point pens, and mechanical pencils. The company's collection of pens includes King of Pens, Professional Gear, 1911 Series, Chalana series, Maki-E series, Precious Wood, Barcarolle, and other models. Its limited-edition pens include Waterfalls and Nature, Season Under the Stars, endangered Species, Kurenai, Kai, Asa-tsuyu, Yu-nami, Uchu, and Youkou.
53GF Score

Get the complete analysis for TSE:7992

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

円102.00
Price
円105.51
GF Value