Lion (LIOPF) Cyclically Adjusted PB Ratio: (As of Aug. 12, 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.

LIOPF Lion Corp LIOPF
74 GF Score
Price $11.51
GF Value $9.89
! 6 Warning Signs
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What is Lion Cyclically Adjusted PB Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Lion  (OTCPK:LIOPF) 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.


Lion Cyclically Adjusted PB Ratio Related Terms


Lion Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Lion'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.

Lion Cyclically Adjusted PB Ratio Chart

Lion Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.65 2.32 1.82 2.21 1.89

Lion Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.79 1.82 1.89 1.88 0.00

LIOPF vs PG, CL, KVUE: Cyclically Adjusted PB Ratio Comparison

For the Household & Personal Products subindustry, Lion'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.


Lion Cyclically Adjusted PB Ratio vs Consumer Packaged Goods Industry

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

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


LIOPF
74GF Score
Lion Corp LIOPF
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Lion 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.

Lion's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 is calculated as:

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

Adj_Book=Book Value per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=7.474/113.6000*113.6000
=7.474

Current CPI (Jun. 2026) = 113.6000.

Lion Quarterly Data

Book Value per Share CPI Adj_Book
201609 4.936 98.000 5.722
201612 4.436 98.400 5.121
201703 4.666 98.100 5.403
201706 4.882 98.500 5.630
201709 5.095 98.800 5.858
201712 5.437 99.400 6.214
201803 5.930 99.200 6.791
201806 5.867 99.200 6.719
201809 5.876 99.900 6.682
201812 5.860 99.700 6.677
201903 5.983 99.700 6.817
201906 6.273 99.800 7.140
201909 6.465 100.100 7.337
201912 6.571 100.500 7.428
202003 6.759 100.300 7.655
202006 7.029 99.900 7.993
202009 7.379 99.900 8.391
202012 7.679 99.300 8.785
202103 7.506 99.900 8.535
202106 7.548 99.500 8.618
202109 7.674 100.100 8.709
202112 7.602 100.100 8.627
202203 7.394 101.100 8.308
202206 6.657 101.800 7.429
202209 6.307 103.100 6.949
202212 6.891 104.100 7.520
202303 6.952 104.400 7.565
202306 6.794 105.200 7.336
202309 6.540 106.200 6.996
202312 6.844 106.800 7.280
202403 6.608 107.200 7.003
202406 6.539 108.200 6.865
202409 7.098 108.900 7.404
202412 6.909 110.700 7.090
202503 7.014 111.100 7.172
202506 7.405 111.700 7.531
202509 7.479 112.000 7.586
202512 7.482 113.000 7.522
202603 7.361 112.700 7.420
202606 7.474 113.600 7.474

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.

Is Lion (LIOPF) Overvalued in 2026?

Based on GuruFocus' analysis, Lion stock appears to be overvalued. The current stock price of $11.51 is trading 16.4% above its estimated GF Value™ of $9.89.

Key valuation signals for LIOPF:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: $9.89 vs. price of $11.51 (16.4% above fair value)
  • GF Score™: 74/100 with 6 warning signs

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


Lion Business Description

Other Exchanges 4912:Japan
Address 1-3-28 Kuramae, Taito-ku, Tokyo, JPN, 111-8644
Lion Corp is a Japanese household and personal products manufacturer. It is engaged in the manufacture, sale, and trade of daily necessities, over-the-counter medicines, and chemical products. The company operates through three main segments: Consumer Goods, Industrial Products, and Overseas Business. Its consumer goods segment includes products such as toothpaste, toothbrushes, hand soap, detergents, and pet supplies; the industrial products segment handles chemical raw materials and commercial products; while its overseas segment focuses on the manufacture and sale of daily necessities in international markets. It generates the majority of its revenue from the Consumer Goods segment.
74GF Score

Get the complete analysis for LIOPF

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

$11.51
Price
$9.89
GF Value