Lotte (XKRX:00499K) Cyclically Adjusted Book per Share: ₩109,205.23 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

XKRX:00499K Lotte Corp XKRX:00499K
73 GF Score
Price ₩22,150.00
GF Value ₩28,324.26
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Lotte Cyclically Adjusted Book per Share?

Lotte XKRX:00499K -1.99% 73 Cyclically Adjusted Book per Share is ₩109,205.23 as of Mar. 2026. GuruFocus rates XKRX:00499K with a GF Score™ of 73/100 and a GF Value™ of ₩28,324.26 (Modestly Undervalued). 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.

Lotte's adjusted book value per share for the three months ended in Mar. 2026 was ₩80,514.395. 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 ₩109,205.23 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Lotte's average Cyclically Adjusted Book Growth Rate was 0.90% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 2.40% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 3.80% 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 Lotte was 5.00% per year. The lowest was 2.40% per year. And the median was 4.40% per year.

As of today (2026-07-29), Lotte's current stock price is ₩22150.00. Lotte's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ₩109,205.23. Lotte's Cyclically Adjusted PB Ratio of today is 0.20.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Lotte was 1.24. The lowest was 0.20. And the median was 0.37.


Lotte  (XKRX:00499K) 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.

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

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=22150.00/109205.23
=0.20

* 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 Lotte was 1.24. The lowest was 0.20. And the median was 0.37.


Be Aware

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


Lotte Cyclically Adjusted Book per Share Related Terms


Lotte Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Lotte'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.

Lotte Cyclically Adjusted Book per Share Chart

Lotte 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 140,749.17 129,953.34 133,771.07 122,749.59 104,131.60

Lotte 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 125,783.84 122,724.51 107,398.84 104,131.60 109,205.23

XKRX:00499K vs MDLZ, HSY, TR: Cyclically Adjusted Book per Share Comparison

For the Confectioners subindustry, Lotte'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.


Lotte Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lotte's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


XKRX:00499K
73GF Score
Lotte Corp XKRX:00499K
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lotte 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, Lotte's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=80514.395/125.2360*125.2360
=80,514.395

Current CPI (Mar. 2026) = 125.2360.

Lotte Quarterly Data

Book Value per Share CPI Adj_Book
201606 68,535.424 100.791 85,157.682
201609 68,079.733 101.461 84,032.452
201612 68,737.391 101.561 84,760.592
201703 68,095.091 102.851 82,915.966
201706 74,887.498 102.611 91,399.395
201709 30,370.255 103.491 36,751.675
201712 100,790.681 102.991 122,560.673
201803 100,589.236 104.101 121,011.496
201806 98,120.305 104.130 118,007.866
201809 98,814.232 105.651 117,132.424
201812 99,462.967 104.351 119,370.010
201903 101,216.802 104.491 121,311.879
201906 102,924.082 104.881 122,899.406
201909 105,436.149 105.200 125,516.767
201912 93,685.400 105.121 111,611.869
202003 92,322.565 105.354 109,745.115
202006 92,895.590 105.112 110,680.933
202009 94,714.388 106.198 111,694.154
202012 89,733.308 105.765 106,252.523
202103 91,458.581 107.357 106,689.694
202106 93,307.217 107.579 108,622.185
202109 99,446.549 108.759 114,512.501
202112 97,568.176 109.676 111,410.003
202203 96,658.291 111.848 108,228.111
202206 100,019.775 114.072 109,808.223
202209 103,665.499 114.715 113,172.806
202212 99,466.225 115.179 108,151.056
202303 98,901.014 116.507 106,310.564
202306 98,883.731 117.182 105,679.988
202309 99,861.945 118.964 105,127.203
202312 95,746.466 118.837 100,902.028
202403 97,611.698 120.123 101,766.342
202406 95,844.816 120.007 100,020.760
202409 95,782.741 120.861 99,249.779
202412 87,301.800 121.135 90,257.235
202503 85,453.167 122.590 87,297.600
202506 77,369.113 122.611 79,025.457
202509 77,434.697 123.402 78,585.722
202512 84,943.278 123.939 85,831.987
202603 80,514.395 125.236 80,514.395

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 ₩109,205.23 mean?
Lotte (XKRX:00499K) has a Cyclically Adjusted Book per Share of ₩109,205.23 as of Mar. 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 Lotte and its competitors.
Is Lotte's Cyclically Adjusted Book per Share too high?
Lotte's current Cyclically Adjusted Book per Share is ₩109,205.23. Overall, Lotte has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lotte's Cyclically Adjusted Book per Share compare to MDLZ and HSY?
Lotte's Cyclically Adjusted Book per Share of ₩109,205.23 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Cyclically Adjusted Book per Share depends on the Consumer Packaged Goods 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 Lotte and its competitors. Lotte's current Cyclically Adjusted Book per Share is ₩109,205.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotte stock overvalued right now?
Based on GuruFocus' analysis, Lotte (XKRX:00499K) is currently considered Modestly Undervalued. The stock's GF Value™ is ₩28,324.26, compared to a current price of ₩22,150.00 — trading 21.8% below its estimated fair value. The current Cyclically Adjusted Book per Share is ₩109,205.23. Lotte's overall GF Score™ is 73/100 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 Lotte (XKRX:00499K), the current Cyclically Adjusted Book per Share is ₩109,205.23 as of Mar. 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 Lotte (XKRX:00499K) Overvalued in 2026?

Based on GuruFocus' analysis, Lotte stock appears to be undervalued. The current stock price of ₩22,150.00 is trading 21.8% below its estimated GF Value™ of ₩28,324.26. GuruFocus considers Lotte to be Modestly Undervalued.

Key valuation signals for XKRX:00499K:

  • Cyclically Adjusted Book per Share: ₩109,205.23
  • GF Value™: ₩28,324.26 vs. price of ₩22,150.00 (21.8% below fair value)
  • GF Score™: 73/100 with 6 warning signs

No single metric tells the full story. See the XKRX:00499K stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotte Business Description

Other Exchanges 004990:Korea
Address 300, Olympic-ro, Songpa-gu, Seoul, KOR
Lotte Corp formerly, Lotte Confectionery Co Ltd is a Korea-based company engaged in the food business. The company manufactures and distributes confectionery products such as gum, chocolate, biscuit, ice cream, pie, snacks, and candy, among others. The company distributes its products through retail stores, supermarkets, and other distribution channels.
73GF Score

Get the complete analysis for XKRX:00499K

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

₩22,150.00
Price
₩28,324.26
GF Value