Lion (FRA:LOC) Cyclically Adjusted PS Ratio: (As of Sep. 20, 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.

FRA:LOC Lion Corp FRA:LOC
78 GF Score
Price €9.40
GF Value €8.85
Valuation Fairly Valued
! 4 Warning Signs
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What is Lion Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Lion  (FRA:LOC) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue 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 PS Ratio should give similar results to regular PS Ratio.


Lion Cyclically Adjusted PS Ratio Related Terms


Lion Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Lion's Cyclically Adjusted PS 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 PS Ratio Chart

Lion Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.12 1.01 0.79 0.99 0.82

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 PS 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 0.81 0.81 0.81 0.84 0.86

FRA:LOC vs PG, CL, EL: Cyclically Adjusted PS Ratio Comparison

For the Household & Personal Products subindustry, Lion's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 PS Ratio vs Consumer Packaged Goods Industry

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

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


FRA:LOC
78GF Score
Lion Corp FRA:LOC
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Lion Cyclically Adjusted PS Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PS Ratio takes the Revenue per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/S calculation. Because it considers this 10-year average, it's often referred to as the CAPS 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 PS Ratio.

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

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

Adj_RevenuePerShare=Revenue per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=2.292/113.6000*113.6000
=2.292

Current CPI (Jun. 2026) = 113.6000.

Lion Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 3.069 98.000 3.558
201612 3.063 98.400 3.536
201703 2.215 98.100 2.565
201706 2.385 98.500 2.751
201709 2.812 98.800 3.233
201712 2.361 99.400 2.698
201803 2.049 99.200 2.346
201806 2.355 99.200 2.697
201809 2.392 99.900 2.720
201812 2.422 99.700 2.760
201903 2.168 99.700 2.470
201906 2.458 99.800 2.798
201909 2.724 100.100 3.091
201912 2.442 100.500 2.760
202003 2.362 100.300 2.675
202006 2.511 99.900 2.855
202009 2.578 99.900 2.932
202012 2.572 99.300 2.942
202103 2.216 99.900 2.520
202106 2.365 99.500 2.700
202109 2.497 100.100 2.834
202112 2.606 100.100 2.957
202203 2.325 101.100 2.612
202206 2.497 101.800 2.786
202209 2.545 103.100 2.804
202212 2.527 104.100 2.758
202303 2.246 104.400 2.444
202306 2.395 105.200 2.586
202309 2.304 106.200 2.465
202312 2.355 106.800 2.505
202403 2.064 107.200 2.187
202406 2.277 108.200 2.391
202409 2.263 108.900 2.361
202412 2.482 110.700 2.547
202503 2.122 111.100 2.170
202506 2.320 111.700 2.359
202509 2.212 112.000 2.244
202512 2.359 113.000 2.372
202603 1.952 112.700 1.968
202606 2.292 113.600 2.292

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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 (FRA:LOC) Overvalued in 2026?

Based on GuruFocus' analysis, Lion stock appears to be overvalued. The current stock price of €9.40 is trading 6.2% above its estimated GF Value™ of €8.85. GuruFocus considers Lion to be Fairly Valued.

Key valuation signals for FRA:LOC:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: €8.85 vs. price of €9.40 (6.2% above fair value)
  • GF Score™: 78/100 with 4 warning signs

No single metric tells the full story. See the FRA:LOC 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.
78GF Score

Get the complete analysis for FRA:LOC

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

€9.40
Price
€8.85
GF Value