Three F Co (TSE:7544) Cyclically Adjusted PB Ratio: 1.16 (As of Sep. 11, 2026) — 71% Above Median

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TSE:7544 Three F Co Ltd TSE:7544
66 GF Score
Price 円551.00
GF Value 円480.94
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Three F Co Cyclically Adjusted PB Ratio?

Three F Co TSE:7544 -0.36% 66 Cyclically Adjusted PB Ratio is 1.16 as of Sep. 11, 2026, which is 71% above its 10-year median of 0.68. GuruFocus rates TSE:7544 with a GF Score™ of 66/100 and a GF Value™ of 円480.94 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 218 Retail - Defensive companies, Three F Co ranks better than 65.14% on this metric.

As of today (2026-09-11), Three F Co's current share price is 円551.00. Three F Co's Cyclically Adjusted Book per Share for the quarter that ended in Feb. 2026 was 円474.76. Three F Co's Cyclically Adjusted PB Ratio for today is 1.16.

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

TSE:7544' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 0.47   Med: 0.68   Max: 1.26
Current: 1.18

During the past years, Three F Co's highest Cyclically Adjusted PB Ratio was 1.26. The lowest was 0.47. And the median was 0.68.

TSE:7544's Cyclically Adjusted PB Ratio is ranked better than
65.14% of 218 companies
in the Retail - Defensive industry
Industry Median: 1.63 vs TSE:7544: 1.18

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.

Three F Co's adjusted book value per share data for the three months ended in Feb. 2026 was 円546.607. 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474.76 for the trailing ten years ended in Feb. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Three F Co  (TSE:7544) 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.


Three F Co Cyclically Adjusted PB Ratio Related Terms


Three F Co Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Three F 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.

Three F Co Cyclically Adjusted PB Ratio Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.62 0.61 0.94 0.90 1.21

Three F Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 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 0.99 1.10 1.16 1.21 0.00

TSE:7544 vs KR: Cyclically Adjusted PB Ratio Comparison

For the Grocery Stores subindustry, Three F 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.


Three F Co Cyclically Adjusted PB Ratio vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:7544
66GF Score
Three F Co Ltd TSE:7544
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F 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.

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

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=551.00/474.76
=1.16

* 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.

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

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

Adj_Book=Book Value per Share/CPI of Feb. 2026 (Change)*Current CPI (Feb. 2026)
=546.607/112.2000*112.2000
=546.607

Current CPI (Feb. 2026) = 112.2000.

Three F Co Quarterly Data

Book Value per Share CPI Adj_Book
201602 178.086 97.800 204.307
201605 145.347 98.200 166.069
201608 110.627 97.900 126.786
201611 150.891 98.600 171.704
201702 83.168 98.100 95.122
201705 25.611 98.600 29.144
201708 231.155 98.500 263.305
201711 280.660 99.100 317.760
201802 537.822 99.500 606.469
201805 512.607 99.300 579.199
201808 514.059 99.800 577.930
201811 523.828 100.000 587.735
201902 514.983 99.700 579.550
201905 521.188 100.000 584.773
201908 527.789 100.000 592.179
201911 528.053 100.500 589.528
202002 525.545 100.300 587.898
202005 515.908 100.100 578.271
202008 526.601 100.100 590.256
202011 519.736 99.500 586.074
202102 514.191 99.800 578.078
202105 509.307 99.400 574.892
202108 511.815 99.700 575.984
202111 504.422 100.100 565.396
202202 492.937 100.700 549.231
202205 483.564 101.800 532.965
202208 484.752 102.700 529.593
202211 478.680 103.900 516.919
202302 461.254 104.000 497.622
202305 460.858 105.100 491.991
202308 471.287 105.900 499.324
202311 473.330 106.900 496.797
202402 480.327 106.900 504.141
202405 484.816 108.100 503.204
202408 496.039 109.100 510.134
202502 508.318 110.800 514.741
202505 516.504 111.800 518.352
202508 536.044 112.100 536.522
202511 538.553 113.200 533.795
202602 546.607 112.200 546.607

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 1.16 mean?
Three F Co (TSE:7544) has a Cyclically Adjusted PB Ratio of 1.16 as of Sep. 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 Three F Co and its competitors. This is 71% above median its historical median of 0.68. Over the past decade, Three F Co's Cyclically Adjusted PB Ratio has ranged from 0.47 to 1.26. According to the industry distribution chart, Three F Co ranks #76 out of 218 companies in the Retail - Defensive industry, placing it in the top 34.9%.
Is Three F Co's Cyclically Adjusted PB Ratio too high?
Three F Co's current Cyclically Adjusted PB Ratio of 1.16 is 71% above median its 10-year median of 0.68. Over the past 10 years, this metric has ranged from a low of 0.47 to a high of 1.26. The Retail - Defensive industry median Cyclically Adjusted PB Ratio is 1.63. Three F Co's value of 1.16 is 28.8% below this industry median. Based on the distribution chart, Three F Co ranks #76 out of 218 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, Three F Co has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Cyclically Adjusted PB Ratio compare to KR?
According to the Retail - Defensive industry distribution chart, Three F Co ranks #76 out of 218 companies for Cyclically Adjusted PB Ratio. This puts Three F Co in the upper half of its industry. The industry median Cyclically Adjusted PB Ratio is 1.63. Three F Co's value of 1.16 is 28.8% below this benchmark. Historically, Three F Co's own Cyclically Adjusted PB Ratio has ranged from 0.47 to 1.26 over the past decade. While the company's 10-year median is 0.68 vs. the industry median of 1.63, Three F Co has consistently been below 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 Retail - Defensive company?
The median Cyclically Adjusted PB Ratio among Retail - Defensive companies is 1.63, based on 218 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. Three F Co's current Cyclically Adjusted PB Ratio of 1.16 is 28.8% below 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 Three F Co and its competitors. For the Retail - Defensive industry, the median Cyclically Adjusted PB Ratio is 1.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current Cyclically Adjusted PB Ratio is 1.16, which is 71% above median its own 10-year median of 0.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円480.94, compared to a current price of 円551.00 — trading 14.6% above its estimated fair value. The current Cyclically Adjusted PB Ratio is 1.16, which is 71% above median its 10-year median of 0.68 and 28.8% below the Retail - Defensive industry median of 1.63. Three F Co's overall GF Score™ is 66/100 with 2 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 Three F Co (TSE:7544), the current Cyclically Adjusted PB Ratio is 1.16 as of Sep. 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円551.00 is trading 14.6% above its estimated GF Value™ of 円480.94. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • Cyclically Adjusted PB Ratio: 1.16 (71% above median its 10-year median of 0.68)
  • GF Value™: 円480.94 vs. price of 円551.00 (14.6% above fair value)
  • GF Score™: 66/100 with 2 warning signs
  • Industry Position: 28.8% below the Retail - Defensive median (#76 of 218)

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
66GF Score

Get the complete analysis for TSE:7544

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

円551.00
Price
円480.94
GF Value