Tay Two Co (TSE:7610) Cyclically Adjusted PB Ratio: 2.01 (As of Aug. 10, 2026) — 34% Above Median

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TSE:7610 Tay Two Co Ltd TSE:7610
79 GF Score
Price 円141.00
GF Value 円170.83
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Tay Two Co Cyclically Adjusted PB Ratio?

Tay Two Co TSE:7610 +0.71% 79 Cyclically Adjusted PB Ratio is 2.01 as of Aug. 10, 2026, which is 34% above its 10-year median of 1.50. GuruFocus rates TSE:7610 with a GF Score™ of 79/100 and a GF Value™ of 円170.83 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 803 Retail - Cyclical companies, Tay Two Co ranks worse than 66.25% on this metric.

As of today (2026-08-10), Tay Two Co's current share price is 円141.00. Tay Two Co's Cyclically Adjusted Book per Share for the quarter that ended in Feb. 2026 was 円70.25. Tay Two Co's Cyclically Adjusted PB Ratio for today is 2.01.

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

TSE:7610' s Cyclically Adjusted PB Ratio Range Over the Past 10 Years
Min: 0.31   Med: 1.5   Max: 3.02
Current: 2.01

During the past years, Tay Two Co's highest Cyclically Adjusted PB Ratio was 3.02. The lowest was 0.31. And the median was 1.50.

TSE:7610's Cyclically Adjusted PB Ratio is ranked worse than
66.25% of 803 companies
in the Retail - Cyclical industry
Industry Median: 1.24 vs TSE:7610: 2.01

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.

Tay Two Co's adjusted book value per share data for the three months ended in Feb. 2026 was 円109.400. 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70.25 for the trailing ten years ended in Feb. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


Tay Two Co  (TSE:7610) 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.


Tay Two Co Cyclically Adjusted PB Ratio Related Terms


Tay Two Co Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Tay Two 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.

Tay Two Co Cyclically Adjusted PB Ratio Chart

Tay Two 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 1.15 2.52 1.95 1.83 2.23

Tay Two 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 2.16 2.10 1.96 2.23 0.00

TSE:7610 vs CASY, WSM, ULTA: Cyclically Adjusted PB Ratio Comparison

For the Specialty Retail subindustry, Tay Two 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.


Tay Two Co Cyclically Adjusted PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tay Two Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

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


TSE:7610
79GF Score
Tay Two Co Ltd TSE:7610
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tay Two 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.

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

Cyclically Adjusted PB Ratio=Share Price/ Cyclically Adjusted Book per Share
=141.00/70.25
=2.01

* 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.

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

For example, Tay Two 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)
=109.4/112.2000*112.2000
=109.400

Current CPI (Feb. 2026) = 112.2000.

Tay Two Co Quarterly Data

Book Value per Share CPI Adj_Book
201602 68.895 97.800 79.039
201605 67.298 98.200 76.892
201608 64.550 97.900 73.979
201611 62.154 98.600 70.727
201702 46.526 98.100 53.213
201705 46.604 98.600 53.032
201708 39.910 98.500 45.461
201711 36.908 99.100 41.787
201802 35.201 99.500 39.694
201805 34.933 99.300 39.471
201808 35.956 99.800 40.423
201811 35.722 100.000 40.080
201902 37.341 99.700 42.023
201905 38.136 100.000 42.789
201908 38.785 100.000 43.517
201911 37.876 100.500 42.285
202002 40.255 100.300 45.031
202005 52.954 100.100 59.355
202008 52.929 100.100 59.327
202011 53.409 99.500 60.226
202102 52.855 99.800 59.422
202105 56.678 99.400 63.977
202108 59.531 99.700 66.995
202111 59.604 100.100 66.809
202202 73.761 100.700 82.185
202205 73.413 101.800 80.913
202208 78.157 102.700 85.387
202211 82.332 103.900 88.909
202302 84.874 104.000 91.566
202305 88.028 105.100 93.975
202308 92.270 105.900 97.759
202311 92.538 106.900 97.126
202402 92.151 106.900 96.720
202405 89.309 108.100 92.696
202408 91.329 109.100 93.924
202502 96.988 110.800 98.213
202505 94.669 111.800 95.008
202508 98.404 112.100 98.492
202511 103.150 113.200 102.239
202602 109.400 112.200 109.400

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 2.01 mean?
Tay Two Co (TSE:7610) has a Cyclically Adjusted PB Ratio of 2.01 as of Aug. 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 Tay Two Co and its competitors. This is 34% above median its historical median of 1.50. Over the past decade, Tay Two Co's Cyclically Adjusted PB Ratio has ranged from 0.31 to 3.02. According to the industry distribution chart, Tay Two Co ranks #532 out of 803 companies in the Retail - Cyclical industry, placing it in the top 66.3%.
Is Tay Two Co's Cyclically Adjusted PB Ratio too high?
Tay Two Co's current Cyclically Adjusted PB Ratio of 2.01 is 34% above median its 10-year median of 1.50. Over the past 10 years, this metric has ranged from a low of 0.31 to a high of 3.02. The Retail - Cyclical industry median Cyclically Adjusted PB Ratio is 1.24. Tay Two Co's value of 2.01 is 62.1% above this industry median. Based on the distribution chart, Tay Two Co ranks #532 out of 803 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Tay Two Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Cyclically Adjusted PB Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Tay Two Co ranks #532 out of 803 companies for Cyclically Adjusted PB Ratio. This places Tay Two Co in the lower half of its industry. The industry median Cyclically Adjusted PB Ratio is 1.24. Tay Two Co's value of 2.01 is 62.1% above this benchmark. Historically, Tay Two Co's own Cyclically Adjusted PB Ratio has ranged from 0.31 to 3.02 over the past decade. While the company's 10-year median is 1.50 vs. the industry median of 1.24, Tay Two 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 Retail - Cyclical company?
The median Cyclically Adjusted PB Ratio among Retail - Cyclical companies is 1.24, based on 803 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. Tay Two Co's current Cyclically Adjusted PB Ratio of 2.01 is 62.1% 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 Tay Two Co and its competitors. For the Retail - Cyclical industry, the median Cyclically Adjusted PB Ratio is 1.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tay Two Co's current Cyclically Adjusted PB Ratio is 2.01, which is 34% above median its own 10-year median of 1.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円170.83, compared to a current price of 円141.00 — trading 17.5% below its estimated fair value. The current Cyclically Adjusted PB Ratio is 2.01, which is 34% above median its 10-year median of 1.50 and 62.1% above the Retail - Cyclical industry median of 1.24. Tay Two Co's overall GF Score™ is 79/100 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 Tay Two Co (TSE:7610), the current Cyclically Adjusted PB Ratio is 2.01 as of Aug. 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 Tay Two Co (TSE:7610) Overvalued in 2026?

Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued. The current stock price of 円141.00 is trading 17.5% below its estimated GF Value™ of 円170.83. GuruFocus considers Tay Two Co to be Modestly Undervalued.

Key valuation signals for TSE:7610:

  • Cyclically Adjusted PB Ratio: 2.01 (34% above median its 10-year median of 1.50)
  • GF Value™: 円170.83 vs. price of 円141.00 (17.5% below fair value)
  • GF Score™: 79/100 with 2 warning signs
  • Industry Position: 62.1% above the Retail - Cyclical median (#532 of 803)

No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tay Two Co Business Description

Address 650-111 Imamura, Kita-ku, Okayama, JPN, 700-0974
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
79GF Score

Get the complete analysis for TSE:7610

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

円141.00
Price
円170.83
GF Value