KUCPF (Kura Sushi) Cyclically Adjusted PB Ratio: 2.65 (As of Jul. 25, 2026) — 26% Below Median

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Director of Data and Quant Analytics at GuruFocus
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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.

KUCPF Kura Sushi Inc KUCPF
75 GF Score
Price $10.72
GF Value $13.76
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What is Kura Sushi Cyclically Adjusted PB Ratio?

Kura Sushi KUCPF 75 Cyclically Adjusted PB Ratio is 2.65 as of Jul. 25, 2026, which is 26% below its 10-year median of 3.59. GuruFocus rates KUCPF with a GF Score™ of 75/100 and a GF Value™ of $13.76. Among 254 Restaurants companies, Kura Sushi ranks worse than 60.24% on this metric.

As of today (2026-07-25), Kura Sushi's current share price is $10.718. Kura Sushi's Cyclically Adjusted Book per Share for the quarter that ended in Apr. 2026 was $4.05. Kura Sushi's Cyclically Adjusted PB Ratio for today is 2.65.

The historical rank and industry rank for Kura Sushi's Cyclically Adjusted PB Ratio or its related term are showing as below:

KUCPF' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 2.28   Med: 3.59   Max: 7.36
Current: 2.44

During the past years, Kura Sushi's highest Cyclically Adjusted PB Ratio was 7.36. The lowest was 2.28. And the median was 3.59.

KUCPF's Cyclically Adjusted PB Ratio is ranked worse than
60.24% of 254 companies
in the Restaurants industry
Industry Median: 1.805 vs KUCPF: 2.44

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.

Kura Sushi's adjusted book value per share data for the three months ended in Apr. 2026 was $5.334. 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 $4.05 for the trailing ten years ended in Apr. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Kura Sushi  (OTCPK:KUCPF) Cyclically Adjusted PB Ratio Explanation

Compared with the regular PB Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PB Ratio smoothed out the fluctuations of book value during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PB Ratio should give similar results to regular PB Ratio.


Kura Sushi Cyclically Adjusted PB Ratio Related Terms


Kura Sushi Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Kura Sushi's Cyclically Adjusted PB Ratio 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.

Kura Sushi Cyclically Adjusted PB Ratio Chart

Kura Sushi Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.56 3.80 3.52 3.56 2.65

Kura Sushi Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Cyclically Adjusted PB Ratio 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 2.65 3.41 2.65 2.67 2.64

KUCPF vs MCD, SBUX, YUM: Cyclically Adjusted PB Ratio Comparison

For the Restaurants subindustry, Kura Sushi'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.


Kura Sushi Cyclically Adjusted PB Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


KUCPF
75GF Score
Kura Sushi Inc KUCPF
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Kura Sushi Cyclically Adjusted PB Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PB Ratio takes the Book Value per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/B calculation. Because it considers this 10-year average, it's often referred to as the CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio.

Kura Sushi's Cyclically Adjusted PB Ratio for today is calculated as

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=10.718/4.05
=2.65

* 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.

Kura Sushi's Cyclically Adjusted Book per Share for the quarter that ended in Apr. 2026 is calculated as:

For example, Kura Sushi's adjusted Book Value per Share data for the three months ended in Apr. 2026 was:

Adj_Book=Book Value per Share/CPI of Apr. 2026 (Change)*Current CPI (Apr. 2026)
=5.334/113.0000*113.0000
=5.334

Current CPI (Apr. 2026) = 113.0000.

Kura Sushi Quarterly Data

Book Value per Share CPI Adj_Book
201607 3.529 97.900 4.073
201610 3.681 98.600 4.219
201701 3.424 98.200 3.940
201704 3.712 98.500 4.258
201707 3.738 98.300 4.297
201710 3.894 98.800 4.454
201801 4.039 99.500 4.587
201804 4.321 99.100 4.927
201807 4.298 99.200 4.896
201810 4.412 100.200 4.976
201901 4.601 99.700 5.215
201904 4.622 100.000 5.223
201907 4.861 99.800 5.504
201910 5.170 100.400 5.819
202001 5.151 100.500 5.792
202004 5.017 100.200 5.658
202007 4.989 100.000 5.638
202010 5.327 99.800 6.032
202101 5.379 99.800 6.090
202104 5.197 99.100 5.926
202107 4.998 99.700 5.665
202110 5.416 99.900 6.126
202201 5.475 100.300 6.168
202204 5.062 101.500 5.636
202207 4.722 102.300 5.216
202210 4.367 103.700 4.759
202301 4.772 104.700 5.150
202304 4.626 105.100 4.974
202307 4.757 105.700 5.086
202310 4.671 107.100 4.928
202401 4.832 106.900 5.108
202404 4.861 107.700 5.100
202407 4.863 108.600 5.060
202410 4.898 109.500 5.055
202501 4.992 111.200 5.073
202504 5.485 111.500 5.559
202507 5.505 111.900 5.559
202510 5.400 112.800 5.410
202601 5.352 112.900 5.357
202604 5.334 113.000 5.334

Add all the adjusted book value per share together and divide the count will get our 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.

What does a Cyclically Adjusted PB Ratio of 2.65 mean?
Kura Sushi (KUCPF) has a Cyclically Adjusted PB Ratio of 2.65 as of Jul. 25, 2026. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on Kura Sushi and its competitors. This is 26% below median its historical median of 3.59. Over the past decade, Kura Sushi's Cyclically Adjusted PB Ratio has ranged from 2.28 to 7.36. According to the industry distribution chart, Kura Sushi ranks #153 out of 254 companies in the Restaurants industry, placing it in the top 60.2%.
Is Kura Sushi's Cyclically Adjusted PB Ratio too high?
Kura Sushi's current Cyclically Adjusted PB Ratio of 2.65 is 26% below median its 10-year median of 3.59. Over the past 10 years, this metric has ranged from a low of 2.28 to a high of 7.36. The Restaurants industry median Cyclically Adjusted PB Ratio is 1.81. Kura Sushi's value of 2.65 is 46.8% above this industry median. Based on the distribution chart, Kura Sushi ranks #153 out of 254 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kura Sushi has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi's Cyclically Adjusted PB Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi ranks #153 out of 254 companies for Cyclically Adjusted PB Ratio. This places Kura Sushi in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 1.81. Kura Sushi's value of 2.65 is 46.8% above this benchmark. Historically, Kura Sushi's own Cyclically Adjusted PB Ratio has ranged from 2.28 to 7.36 over the past decade. While the company's 10-year median is 3.59 vs. the industry median of 1.81, Kura Sushi has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted PB Ratio for a Restaurants company?
The median Cyclically Adjusted PB Ratio among Restaurants companies is 1.81, based on 254 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi's current Cyclically Adjusted PB Ratio of 2.65 is 46.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted PB Ratio mean?
A high Cyclically Adjusted PB Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PB Ratio is the ratio of share price to a company's inflation-adjusted book value per share over a 10-year period. View historical data on Kura Sushi and its competitors. For the Restaurants industry, the median Cyclically Adjusted PB Ratio is 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi's current Cyclically Adjusted PB Ratio is 2.65, which is 26% below median its own 10-year median of 3.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi stock overvalued right now?
Kura Sushi (KUCPF) has a current Cyclically Adjusted PB Ratio of 2.65. The stock's GF Value™ is $13.76, compared to a current price of $10.72 — trading 22.1% below its estimated fair value. The current Cyclically Adjusted PB Ratio is 2.65, which is 26% below median its 10-year median of 3.59 and 46.8% above the Restaurants industry median of 1.81. Kura Sushi's overall GF Score™ is 75/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PB Ratio calculated?
Cyclically Adjusted PB Ratio is calculated from a company's financial statements. For Kura Sushi (KUCPF), the current Cyclically Adjusted PB Ratio is 2.65 as of Jul. 25, 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 Kura Sushi (KUCPF) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi stock appears to be undervalued. The current stock price of $10.72 is trading 22.1% below its estimated GF Value™ of $13.76.

Key valuation signals for KUCPF:

  • Cyclically Adjusted PB Ratio: 2.65 (26% below median its 10-year median of 3.59)
  • GF Value™: $13.76 vs. price of $10.72 (22.1% below fair value)
  • GF Score™: 75/100
  • Industry Position: 46.8% above the Restaurants median (#153 of 254)

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


Kura Sushi Business Description

Other Exchanges 2695:Japan
Address 1-2-1 Fukasaka, Naka-ku, Sakai-shi, Osaka, JPN, 599-8253
Kura Sushi Inc operates a chain of close to 400 sushi restaurants in Japan. Kura's restaurants pledge to serve natural, organic, additive-free food that is devoid of chemical seasonings and artificial sweeteners, colorings, and preservatives. They operate as revolving sushi restaurants using the conveyor belt method to serve customers, which keeps staff requirements low. The method entails customers choosing and grabbing their sushi preferences as the options rotate in front of them on a conveyor belt.
75GF Score

Get the complete analysis for KUCPF

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

$10.72
Price
$13.76
GF Value