ABC-Mart (TSE:2670) Cyclically Adjusted PS Ratio: (As of Sep. 22, 2026)

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

TSE:2670 ABC-Mart Inc TSE:2670
92 GF Score
Price 円2,684.00
GF Value 円3,082.14
Valuation Modestly Undervalued
! 1 Warning Sign
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What is ABC-Mart Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


ABC-Mart  (TSE:2670) 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.


ABC-Mart Cyclically Adjusted PS Ratio Related Terms


ABC-Mart Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for ABC-Mart'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.

ABC-Mart Cyclically Adjusted PS Ratio Chart

ABC-Mart Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.74 2.17 2.31 2.39 2.09

ABC-Mart Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 2.29 2.36 2.15 2.08 2.04

TSE:2670 vs TJX, ROST, BURL: Cyclically Adjusted PS Ratio Comparison

For the Apparel Retail subindustry, ABC-Mart'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.


ABC-Mart Cyclically Adjusted PS Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, ABC-Mart's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:2670
92GF Score
ABC-Mart Inc TSE:2670
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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ABC-Mart 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.

ABC-Mart's Cyclically Adjusted Revenue per Share for the quarter that ended in May. 2026 is calculated as:

For example, ABC-Mart's adjusted Revenue per Share data for the three months ended in May. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of May. 2026 (Change)*Current CPI (May. 2026)
=425.993/113.5000*113.5000
=425.993

Current CPI (May. 2026) = 113.5000.

ABC-Mart Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201608 229.987 97.900 266.635
201611 224.700 98.600 258.656
201702 242.407 98.100 280.461
201705 276.846 98.600 318.682
201708 243.513 98.500 280.596
201711 241.514 99.100 276.608
201802 265.133 99.500 302.438
201805 282.835 99.300 323.281
201808 253.651 99.800 288.471
201811 255.763 100.000 290.291
201902 284.919 99.700 324.356
201905 301.491 100.000 342.192
201908 264.584 100.000 300.303
201911 254.174 100.500 287.052
202002 279.725 100.300 316.538
202005 176.114 100.100 199.690
202008 236.425 100.100 268.074
202011 235.355 99.500 268.470
202102 241.651 99.800 274.824
202105 252.910 99.400 288.786
202108 236.962 99.700 269.761
202111 239.361 100.100 271.403
202202 255.939 100.700 288.471
202205 279.346 101.800 311.452
202208 270.659 102.700 299.122
202211 292.306 103.900 319.314
202302 329.161 104.000 359.229
202305 357.726 105.100 386.317
202308 326.654 105.900 350.097
202311 334.646 106.900 355.307
202402 371.013 106.900 393.919
202405 388.564 108.100 407.974
202408 372.208 109.100 387.219
202411 358.207 110.000 369.604
202502 384.158 110.800 393.519
202505 394.553 111.800 400.552
202508 373.295 112.100 377.957
202511 360.044 113.200 360.998
202602 401.181 112.200 405.829
202605 425.993 113.500 425.993

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 ABC-Mart (TSE:2670) Overvalued in 2026?

Based on GuruFocus' analysis, ABC-Mart stock appears to be undervalued. The current stock price of 円2,684.00 is trading 12.9% below its estimated GF Value™ of 円3,082.14. GuruFocus considers ABC-Mart to be Modestly Undervalued.

Key valuation signals for TSE:2670:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: 円3,082.14 vs. price of 円2,684.00 (12.9% below fair value)
  • GF Score™: 92/100 with 1 warning sign

No single metric tells the full story. See the TSE:2670 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ABC-Mart Business Description

Other Exchanges 5B8:Germany
Address 1-11-5 Jinnan, Shibuya-ku, Tokyo, JPN, 150-0041
ABC-Mart Inc is engaged in the retail sale of shoes, footwear-related accessories, and apparel under various brands such as HAWKINS, VANS, Saucony, DANNER, NUOVO Collection, and White's Boots. The company operates its ABC-MART stores both in Japan and overseas.. The company consists of domestic operations and overseas subsidiaries in Korea, Taiwan, Vietnam, and the United States, each managed as an independent business unit.
92GF Score

Get the complete analysis for TSE:2670

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

円2,684.00
Price
円3,082.14
GF Value