Kura Sushi Asia Co (ROCO:2754) Cyclically Adjusted PS Ratio: 0.86 (As of Aug. 29, 2026) — 10% Below Median

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ROCO:2754 Kura Sushi Asia Co Ltd ROCO:2754
87 GF Score
Price NT$69.90
GF Value NT$98.97
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Kura Sushi Asia Co Cyclically Adjusted PS Ratio?

Kura Sushi Asia Co ROCO:2754 +1.01% 87 Cyclically Adjusted PS Ratio is 0.86 as of Aug. 29, 2026, which is 10% below its 10-year median of 0.96. GuruFocus rates ROCO:2754 with a GF Score™ of 87/100 and a GF Value™ of NT$98.97 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 262 Restaurants companies, Kura Sushi Asia Co ranks worse than 56.49% on this metric.

As of today (2026-08-29), Kura Sushi Asia Co's current share price is NT$69.90. Kura Sushi Asia Co's Cyclically Adjusted Revenue per Share for the fiscal year that ended in Dec25 was NT$81.51. Kura Sushi Asia Co's Cyclically Adjusted PS Ratio for today is 0.86.

The historical rank and industry rank for Kura Sushi Asia Co's Cyclically Adjusted PS Ratio or its related term are showing as below:

ROCO:2754' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.86   Med: 0.96   Max: 1.04
Current: 0.86

During the past 10 years, Kura Sushi Asia Co's highest Cyclically Adjusted PS Ratio was 1.04. The lowest was 0.86. And the median was 0.96.

ROCO:2754's Cyclically Adjusted PS Ratio is ranked worse than
56.49% of 262 companies
in the Restaurants industry
Industry Median: 0.7 vs ROCO:2754: 0.86

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 PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Kura Sushi Asia Co's adjusted revenue per share data of for the fiscal year that ended in Dec25 was NT$121.227. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is NT$81.51 for the trailing ten years ended in Dec25.

Shiller PE for Stocks: The True Measure of Stock Valuation


Kura Sushi Asia Co  (ROCO:2754) 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.


Kura Sushi Asia Co Cyclically Adjusted PS Ratio Related Terms


Kura Sushi Asia Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Kura Sushi Asia Co'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.

Kura Sushi Asia Co Cyclically Adjusted PS Ratio Chart

Kura Sushi Asia Co 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 0.00 0.00 0.00 0.00 1.03

Kura Sushi Asia Co 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 0.00 0.00 1.03 0.00 0.00

ROCO:2754 vs MCD, SBUX, YUM: Cyclically Adjusted PS Ratio Comparison

For the Restaurants subindustry, Kura Sushi Asia Co'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.


Kura Sushi Asia Co Cyclically Adjusted PS Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi Asia Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Kura Sushi Asia Co's Cyclically Adjusted PS Ratio falls into.


ROCO:2754
87GF Score
Kura Sushi Asia Co Ltd ROCO:2754
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kura Sushi Asia Co 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.

Kura Sushi Asia Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=69.90/81.51
=0.86

* 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.

Kura Sushi Asia Co's Cyclically Adjusted Revenue per Share for the fiscal year that ended in Dec25 is calculated as:

For example, Kura Sushi Asia Co's adjusted Revenue per Share data for the fiscal year that ended in Dec25 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Dec25 (Change)*Current CPI (Dec25)
=121.227/324.0540*324.0540
=121.227

Current CPI (Dec25) = 324.0540.

Kura Sushi Asia Co Annual Data

Revenue per Share CPI Adj_RevenuePerShare
201612 0.000 241.432 0.000
201712 26.795 246.524 35.222
201812 45.228 251.233 58.338
201912 50.598 256.974 63.806
202012 57.920 260.474 72.058
202112 54.047 278.802 62.819
202212 81.973 296.797 89.501
202312 106.940 306.746 112.974
202412 114.538 315.605 117.604
202512 121.227 324.054 121.227

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.

What does a Cyclically Adjusted PS Ratio of 0.86 mean?
Kura Sushi Asia Co (ROCO:2754) has a Cyclically Adjusted PS Ratio of 0.86 as of Aug. 29, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Kura Sushi Asia Co and its competitors. This is 10% below median its historical median of 0.96. Over the past decade, Kura Sushi Asia Co's Cyclically Adjusted PS Ratio has ranged from 0.86 to 1.04. According to the industry distribution chart, Kura Sushi Asia Co ranks #148 out of 262 companies in the Restaurants industry, placing it in the top 56.5%.
Is Kura Sushi Asia Co's Cyclically Adjusted PS Ratio too high?
Kura Sushi Asia Co's current Cyclically Adjusted PS Ratio of 0.86 is 10% below median its 10-year median of 0.96. Over the past 10 years, this metric has ranged from a low of 0.86 to a high of 1.04. The Restaurants industry median Cyclically Adjusted PS Ratio is 0.70. Kura Sushi Asia Co's value of 0.86 is 22.9% above this industry median. Based on the distribution chart, Kura Sushi Asia Co ranks #148 out of 262 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kura Sushi Asia Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi Asia Co's Cyclically Adjusted PS Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi Asia Co ranks #148 out of 262 companies for Cyclically Adjusted PS Ratio. This places Kura Sushi Asia Co in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 0.70. Kura Sushi Asia Co's value of 0.86 is 22.9% above this benchmark. Historically, Kura Sushi Asia Co's own Cyclically Adjusted PS Ratio has ranged from 0.86 to 1.04 over the past decade. While the company's 10-year median is 0.96 vs. the industry median of 0.70, Kura Sushi Asia 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 PS Ratio for a Restaurants company?
The median Cyclically Adjusted PS Ratio among Restaurants companies is 0.70, based on 262 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi Asia Co's current Cyclically Adjusted PS Ratio of 0.86 is 22.9% 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 PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on Kura Sushi Asia Co and its competitors. For the Restaurants industry, the median Cyclically Adjusted PS Ratio is 0.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi Asia Co's current Cyclically Adjusted PS Ratio is 0.86, which is 10% below median its own 10-year median of 0.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi Asia Co stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi Asia Co (ROCO:2754) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$98.97, compared to a current price of NT$69.90 — trading 29.4% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 0.86, which is 10% below median its 10-year median of 0.96 and 22.9% above the Restaurants industry median of 0.70. Kura Sushi Asia Co's overall GF Score™ is 87/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For Kura Sushi Asia Co (ROCO:2754), the current Cyclically Adjusted PS Ratio is 0.86 as of Aug. 29, 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 Kura Sushi Asia Co (ROCO:2754) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi Asia Co stock appears to be undervalued. The current stock price of NT$69.90 is trading 29.4% below its estimated GF Value™ of NT$98.97. GuruFocus considers Kura Sushi Asia Co to be Modestly Undervalued.

Key valuation signals for ROCO:2754:

  • Cyclically Adjusted PS Ratio: 0.86 (10% below median its 10-year median of 0.96)
  • GF Value™: NT$98.97 vs. price of NT$69.90 (29.4% below fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 22.9% above the Restaurants median (#148 of 262)

No single metric tells the full story. See the ROCO:2754 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kura Sushi Asia Co Business Description

Address Zhongshan North Road, Section 3, 6th Floor & 6F-1, No. 32, Zhongshan District, Taipei, TWN, 104-52
Kura Sushi Asia Co Ltd is a Taiwan-based company engaged in the operation of restaurants. The dishes offered in these restaurants include Sushi, Warship, Hand Roll, Roll, Side Meal, Dessert, and Drinks. The group mainly operates in two regions: Taiwan and China. The majority of its revenue is generated from its operations in Taiwan.
87GF Score

Get the complete analysis for ROCO:2754

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

NT$69.90
Price
NT$98.97
GF Value