Kura Sushi Asia Co (ROCO:2754) Cyclically Adjusted PB Ratio: 2.47 (As of Sep. 10, 2026) — 13% Below Median

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.

ROCO:2754 Kura Sushi Asia Co Ltd ROCO:2754
87 GF Score
Price NT$68.00
GF Value NT$99.36
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Kura Sushi Asia Co Cyclically Adjusted PB Ratio?

Kura Sushi Asia Co ROCO:2754 87 Cyclically Adjusted PB Ratio is 2.47 as of Sep. 10, 2026, which is 13% below its 10-year median of 2.83. GuruFocus rates ROCO:2754 with a GF Score™ of 87/100 and a GF Value™ of NT$99.36 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 249 Restaurants companies, Kura Sushi Asia Co ranks worse than 61.04% on this metric.

As of today (2026-09-10), Kura Sushi Asia Co's current share price is NT$68.00. Kura Sushi Asia Co's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec25 was NT$27.50. Kura Sushi Asia Co's Cyclically Adjusted PB Ratio for today is 2.47.

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

ROCO:2754' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 2.5   Med: 2.83   Max: 3.09
Current: 2.5

During the past 10 years, Kura Sushi Asia Co's highest Cyclically Adjusted PB Ratio was 3.09. The lowest was 2.50. And the median was 2.83.

ROCO:2754's Cyclically Adjusted PB Ratio is ranked worse than
61.04% of 249 companies
in the Restaurants industry
Industry Median: 1.77 vs ROCO:2754: 2.50

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 Asia Co's adjusted book value per share data of for the fiscal year that ended in Dec25 was NT$37.362. 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 NT$27.50 for the trailing ten years ended in Dec25.

Shiller PE for Stocks: The True Measure of Stock Valuation


Kura Sushi Asia Co  (ROCO:2754) 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 Asia Co Cyclically Adjusted PB Ratio Related Terms


Kura Sushi Asia Co Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Kura Sushi Asia Co'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 Asia Co Cyclically Adjusted PB Ratio Chart

Kura Sushi Asia Co 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 0.00 0.00 0.00 0.00 3.05

Kura Sushi Asia Co 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 0.00 0.00 3.05 0.00 0.00

ROCO:2754 vs MCD, SBUX, CMG: Cyclically Adjusted PB Ratio Comparison

For the Restaurants subindustry, Kura Sushi Asia 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.


Kura Sushi Asia Co Cyclically Adjusted PB Ratio vs Restaurants Industry

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

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


ROCO:2754
87GF Score
Kura Sushi Asia Co Ltd ROCO:2754
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=68.00/27.50
=2.47

* 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 Asia Co's Cyclically Adjusted Book per Share for the fiscal year that ended in Dec25 is calculated as:

For example, Kura Sushi Asia Co's adjusted Book Value per Share data for the fiscal year that ended in Dec25 was:

Adj_Book=Book Value per Share/CPI of Dec25 (Change)*Current CPI (Dec25)
=37.362/324.0540*324.0540
=37.362

Current CPI (Dec25) = 324.0540.

Kura Sushi Asia Co Annual Data

Book Value per Share CPI Adj_Book
201612 7.363 241.432 9.883
201712 8.905 246.524 11.706
201812 11.735 251.233 15.136
201912 19.433 256.974 24.506
202012 28.051 260.474 34.898
202112 27.749 278.802 32.253
202212 32.304 296.797 35.271
202312 35.065 306.746 37.044
202412 35.938 315.605 36.900
202512 37.362 324.054 37.362

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 2.47 mean?
Kura Sushi Asia Co (ROCO:2754) has a Cyclically Adjusted PB Ratio of 2.47 as of Sep. 10, 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 Asia Co and its competitors. This is 13% below median its historical median of 2.83. Over the past decade, Kura Sushi Asia Co's Cyclically Adjusted PB Ratio has ranged from 2.50 to 3.09. According to the industry distribution chart, Kura Sushi Asia Co ranks #152 out of 249 companies in the Restaurants industry, placing it in the top 61%.
Is Kura Sushi Asia Co's Cyclically Adjusted PB Ratio too high?
Kura Sushi Asia Co's current Cyclically Adjusted PB Ratio of 2.47 is 13% below median its 10-year median of 2.83. Over the past 10 years, this metric has ranged from a low of 2.50 to a high of 3.09. The Restaurants industry median Cyclically Adjusted PB Ratio is 1.77. Kura Sushi Asia Co's value of 2.47 is 39.5% above this industry median. Based on the distribution chart, Kura Sushi Asia Co ranks #152 out of 249 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kura Sushi Asia Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi Asia Co's Cyclically Adjusted PB Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi Asia Co ranks #152 out of 249 companies for Cyclically Adjusted PB Ratio. This places Kura Sushi Asia Co in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 1.77. Kura Sushi Asia Co's value of 2.47 is 39.5% above this benchmark. Historically, Kura Sushi Asia Co's own Cyclically Adjusted PB Ratio has ranged from 2.50 to 3.09 over the past decade. While the company's 10-year median is 2.83 vs. the industry median of 1.77, Kura Sushi Asia Co 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 1.77, based on 249 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 Asia Co's current Cyclically Adjusted PB Ratio of 2.47 is 39.5% 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 Asia Co and its competitors. For the Restaurants industry, the median Cyclically Adjusted PB Ratio is 1.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi Asia Co's current Cyclically Adjusted PB Ratio is 2.47, which is 13% below median its own 10-year median of 2.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi Asia Co stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi Asia Co (ROCO:2754) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$99.36, compared to a current price of NT$68.00 — trading 31.6% below its estimated fair value. The current Cyclically Adjusted PB Ratio is 2.47, which is 13% below median its 10-year median of 2.83 and 39.5% above the Restaurants industry median of 1.77. Kura Sushi Asia Co's overall GF Score™ is 87/100 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 PB Ratio calculated?
Cyclically Adjusted PB Ratio is calculated from a company's financial statements. For Kura Sushi Asia Co (ROCO:2754), the current Cyclically Adjusted PB Ratio is 2.47 as of Sep. 10, 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 Asia Co (ROCO:2754) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi Asia Co stock appears to be undervalued. The current stock price of NT$68.00 is trading 31.6% below its estimated GF Value™ of NT$99.36. GuruFocus considers Kura Sushi Asia Co to be Significantly Undervalued.

Key valuation signals for ROCO:2754:

  • Cyclically Adjusted PB Ratio: 2.47 (13% below median its 10-year median of 2.83)
  • GF Value™: NT$99.36 vs. price of NT$68.00 (31.6% below fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 39.5% above the Restaurants median (#152 of 249)

No single metric tells the full story. See the ROCO:2754 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kura Sushi Asia Co Business Description

Address Zhongshan North Road, Section 3, 6th Floor & 6F-1, No. 32, Zhongshan District, Taipei, TWN, 104-52
Kura Sushi Asia Co Ltd is a Taiwan-based company engaged in the operation of restaurants. The dishes offered in these restaurants include Sushi, Warship, Hand Roll, Roll, Side Meal, Dessert, and Drinks. The group mainly operates in two regions: Taiwan and China. The majority of its revenue is generated from its operations in Taiwan.
87GF Score

Get the complete analysis for ROCO:2754

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

NT$68.00
Price
NT$99.36
GF Value