TEAR (NGO:2485) Cyclically Adjusted PS Ratio: (As of Aug. 08, 2026)

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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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.

NGO:2485 TEAR Corp NGO:2485
65 GF Score
Price 円530.00
GF Value 円697.30
! 7 Warning Signs
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What is TEAR Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


TEAR  (NGO:2485) 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.


TEAR Cyclically Adjusted PS Ratio Related Terms


TEAR Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for TEAR'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.

TEAR Cyclically Adjusted PS Ratio Chart

TEAR Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.92 0.74 0.77 0.72 0.73

TEAR Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Sep25 Dec25 Mar26
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 0.72 0.00 0.73 0.00 0.00

NGO:2485 vs ROL, SCI, HRB: Cyclically Adjusted PS Ratio Comparison

For the Personal Services subindustry, TEAR'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.


TEAR Cyclically Adjusted PS Ratio vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, TEAR's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


NGO:2485
65GF Score
TEAR Corp NGO:2485
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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TEAR 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.

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

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

Adj_RevenuePerShare=Revenue per Share/CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=251.1/112.7000*112.7000
=251.100

Current CPI (Mar. 2026) = 112.7000.

TEAR Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201512 130.665 98.100 150.112
201603 143.063 97.900 164.691
201606 126.004 98.100 144.757
201609 125.607 98.000 144.448
201612 142.120 98.400 162.774
201703 150.302 98.100 172.671
201706 139.244 98.500 159.318
201709 131.261 98.800 149.728
201712 149.707 99.400 169.738
201803 163.500 99.200 185.751
201806 144.596 99.200 164.274
201809 151.722 99.900 171.162
201812 158.213 99.700 178.843
201903 152.926 99.700 172.866
201906 134.803 99.800 152.227
201909 136.871 100.100 154.100
201912 150.739 100.500 169.038
202003 147.021 100.300 165.197
202006 110.422 99.900 124.570
202009 123.812 99.900 139.676
202012 144.611 99.300 164.125
202103 140.370 99.900 158.355
202106 128.766 99.500 145.849
202109 130.908 100.100 147.386
202112 149.391 100.100 168.195
202203 158.380 101.100 176.552
202206 138.808 101.800 153.671
202209 146.262 103.100 159.881
202212 161.839 104.100 175.209
202303 164.200 104.400 177.254
202306 148.731 105.200 159.334
202309 151.220 106.200 160.475
202312 168.645 106.800 177.962
202403 237.594 107.200 249.784
202406 211.991 108.200 220.808
202409 218.958 108.900 226.598
202503 0.000 111.100 0.000
202509 0.000 112.000 0.000
202512 256.466 113.000 255.785
202603 251.100 112.700 251.100

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 TEAR (NGO:2485) Overvalued in 2026?

Based on GuruFocus' analysis, TEAR stock appears to be undervalued. The current stock price of 円530.00 is trading 24% below its estimated GF Value™ of 円697.30.

Key valuation signals for NGO:2485:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: 円697.30 vs. price of 円530.00 (24% below fair value)
  • GF Score™: 65/100 with 7 warning signs

No single metric tells the full story. See the NGO:2485 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TEAR Business Description

Other Exchanges 2485:Japan
Address 3-35-1, Kurokawahontori, Kita-ku, Nagoya, Nagoya, JPN, 462-0841
TEAR Corp is engaged in the subcontracting of funeral services and legal requirements. The company also provides follow up according to contents of bereaved families and propose funeral business entrants and know how provided by franchise. Its reportable segments are the funeral business, and franchise business. The funeral business segment derives maximum revenue.
65GF Score

Get the complete analysis for NGO:2485

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

円530.00
Price
円697.30
GF Value