Horiifoodservice Co (TSE:3077) Cyclically Adjusted PB Ratio: 3.41 (As of Aug. 11, 2026) — 202% Above Median

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TSE:3077 Horiifoodservice Co Ltd TSE:3077
36 GF Score
Price 円868.00
GF Value 円388.63
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Horiifoodservice Co Cyclically Adjusted PB Ratio?

Horiifoodservice Co TSE:3077 +2.36% 36 Cyclically Adjusted PB Ratio is 3.41 as of Aug. 11, 2026, which is 202% above its 10-year median of 1.13. GuruFocus rates TSE:3077 with a GF Score™ of 36/100 and a GF Value™ of 円388.63 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 254 Restaurants companies, Horiifoodservice Co ranks worse than 68.11% on this metric.

As of today (2026-08-11), Horiifoodservice Co's current share price is 円868.00. Horiifoodservice Co's Cyclically Adjusted Book per Share for the quarter that ended in May. 2026 was 円254.25. Horiifoodservice Co's Cyclically Adjusted PB Ratio for today is 3.41.

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

TSE:3077' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 0.66   Med: 1.13   Max: 3.56
Current: 3.34

During the past years, Horiifoodservice Co's highest Cyclically Adjusted PB Ratio was 3.56. The lowest was 0.66. And the median was 1.13.

TSE:3077's Cyclically Adjusted PB Ratio is ranked worse than
68.11% of 254 companies
in the Restaurants industry
Industry Median: 1.78 vs TSE:3077: 3.34

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.

Horiifoodservice Co's adjusted book value per share data for the three months ended in May. 2026 was 円194.139. 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254.25 for the trailing ten years ended in May. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Horiifoodservice Co  (TSE:3077) 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.


Horiifoodservice Co Cyclically Adjusted PB Ratio Related Terms


Horiifoodservice Co Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Horiifoodservice 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.

Horiifoodservice Co Cyclically Adjusted PB Ratio Chart

Horiifoodservice Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.11 1.08 1.18 1.01 1.08

Horiifoodservice Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Feb26 May26
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 1.08 1.13 1.37 2.12 3.13

TSE:3077 vs MCD, SBUX, YUM: Cyclically Adjusted PB Ratio Comparison

For the Restaurants subindustry, Horiifoodservice 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.


Horiifoodservice Co Cyclically Adjusted PB Ratio vs Restaurants Industry

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

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


TSE:3077
36GF Score
Horiifoodservice Co Ltd TSE:3077
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Horiifoodservice 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.

Horiifoodservice Co's Cyclically Adjusted PB Ratio for today is calculated as

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=868.00/254.25
=3.41

* 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.

Horiifoodservice Co's Cyclically Adjusted Book per Share for the quarter that ended in May. 2026 is calculated as:

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

Adj_Book=Book Value per Share/CPI of May. 2026 (Change)*Current CPI (May. 2026)
=194.139/113.5000*113.5000
=194.139

Current CPI (May. 2026) = 113.5000.

Horiifoodservice Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 552.871 98.100 639.662
201609 480.654 98.000 556.676
201612 484.043 98.400 558.322
201703 473.023 98.100 547.279
201706 409.149 98.500 471.456
201709 396.145 98.800 455.086
201712 396.990 99.400 453.303
201803 394.784 99.200 451.693
201806 390.079 99.200 446.310
201809 394.049 99.900 447.693
201812 414.201 99.700 471.533
201903 429.187 99.700 488.593
201906 414.612 99.800 471.528
201909 416.431 100.100 472.177
201912 433.623 100.500 489.714
202003 323.289 100.300 365.836
202006 249.282 99.900 283.218
202009 210.929 99.900 239.644
202012 180.704 99.300 206.545
202103 137.094 99.900 155.757
202106 103.733 99.500 118.329
202109 83.799 100.100 95.017
202112 116.042 100.100 131.576
202203 68.593 101.100 77.006
202206 73.248 101.800 81.666
202209 39.092 103.100 43.035
202212 33.597 104.100 36.631
202303 19.760 104.400 21.482
202306 9.876 105.200 10.655
202309 3.269 106.200 3.494
202312 23.243 106.800 24.701
202403 40.515 107.200 42.896
202406 38.214 108.200 40.086
202409 32.926 108.900 34.317
202412 61.129 110.700 62.675
202503 83.688 111.100 85.496
202506 86.669 111.700 88.066
202509 126.011 112.000 127.699
202602 176.886 112.200 178.935
202605 194.139 113.500 194.139

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 3.41 mean?
Horiifoodservice Co (TSE:3077) has a Cyclically Adjusted PB Ratio of 3.41 as of Aug. 11, 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 Horiifoodservice Co and its competitors. This is 202% above median its historical median of 1.13. Over the past decade, Horiifoodservice Co's Cyclically Adjusted PB Ratio has ranged from 0.66 to 3.56. According to the industry distribution chart, Horiifoodservice Co ranks #173 out of 254 companies in the Restaurants industry, placing it in the top 68.1%.
Is Horiifoodservice Co's Cyclically Adjusted PB Ratio too high?
Horiifoodservice Co's current Cyclically Adjusted PB Ratio of 3.41 is 202% above median its 10-year median of 1.13. Over the past 10 years, this metric has ranged from a low of 0.66 to a high of 3.56. The Restaurants industry median Cyclically Adjusted PB Ratio is 1.78. Horiifoodservice Co's value of 3.41 is 91.6% above this industry median. Based on the distribution chart, Horiifoodservice Co ranks #173 out of 254 companies in the Restaurants industry, which is below the industry midpoint. Overall, Horiifoodservice Co has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horiifoodservice Co's Cyclically Adjusted PB Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Horiifoodservice Co ranks #173 out of 254 companies for Cyclically Adjusted PB Ratio. This places Horiifoodservice Co in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 1.78. Horiifoodservice Co's value of 3.41 is 91.6% above this benchmark. Historically, Horiifoodservice Co's own Cyclically Adjusted PB Ratio has ranged from 0.66 to 3.56 over the past decade. While the company's 10-year median is 1.13 vs. the industry median of 1.78, Horiifoodservice 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 1.78, 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. Horiifoodservice Co's current Cyclically Adjusted PB Ratio of 3.41 is 91.6% 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 Horiifoodservice Co and its competitors. For the Restaurants industry, the median Cyclically Adjusted PB Ratio is 1.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Horiifoodservice Co's current Cyclically Adjusted PB Ratio is 3.41, which is 202% above median its own 10-year median of 1.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horiifoodservice Co stock overvalued right now?
Based on GuruFocus' analysis, Horiifoodservice Co (TSE:3077) is currently considered Significantly Overvalued. The stock's GF Value™ is 円388.63, compared to a current price of 円868.00 — trading 123.3% above its estimated fair value. The current Cyclically Adjusted PB Ratio is 3.41, which is 202% above median its 10-year median of 1.13 and 91.6% above the Restaurants industry median of 1.78. Horiifoodservice Co's overall GF Score™ is 36/100 with 4 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 Horiifoodservice Co (TSE:3077), the current Cyclically Adjusted PB Ratio is 3.41 as of Aug. 11, 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 Horiifoodservice Co (TSE:3077) Overvalued in 2026?

Based on GuruFocus' analysis, Horiifoodservice Co stock appears to be overvalued. The current stock price of 円868.00 is trading 123.3% above its estimated GF Value™ of 円388.63. GuruFocus considers Horiifoodservice Co to be Significantly Overvalued.

Key valuation signals for TSE:3077:

  • Cyclically Adjusted PB Ratio: 3.41 (202% above median its 10-year median of 1.13)
  • GF Value™: 円388.63 vs. price of 円868.00 (123.3% above fair value)
  • GF Score™: 36/100 with 4 warning signs
  • Industry Position: 91.6% above the Restaurants median (#173 of 254)

No single metric tells the full story. See the TSE:3077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Horiifoodservice Co Business Description

Address Miyato-shi, Ibaraki Prefecture, Central Miyako-shi, Miyako-shi, JPN
Horiifoodservice Co Ltd is engaged in operating restaurants and providing store development services. The brands of the company include Hidden house Ninja, garlic trees of thorns, and Japanese dining taste. The company operates in Japan.
36GF Score

Get the complete analysis for TSE:3077

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

円868.00
Price
円388.63
GF Value