Cotta Co (TSE:3359) Cyclically Adjusted PS Ratio: (As of Sep. 20, 2026)

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Director of Data and Quant Analytics at GuruFocus
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TSE:3359 Cotta Co Ltd TSE:3359
73 GF Score
Price 円522.00
GF Value 円814.00
Valuation Possible Value Trap
! 6 Warning Signs
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What is Cotta Co Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Cotta Co  (TSE:3359) 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.


Cotta Co Cyclically Adjusted PS Ratio Related Terms


Cotta Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Cotta 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.

Cotta Co Cyclically Adjusted PS Ratio Chart

Cotta Co 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 1.07 0.61 0.79 0.51 0.67

Cotta 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 0.56 0.67 0.59 0.59 0.56

TSE:3359 vs SW, AMCR, PKG: Cyclically Adjusted PS Ratio Comparison

For the Packaging & Containers subindustry, Cotta 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.


Cotta Co Cyclically Adjusted PS Ratio vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:3359
73GF Score
Cotta Co Ltd TSE:3359
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cotta 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.

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

For example, Cotta Co'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)
=354.546/113.6000*113.6000
=354.546

Current CPI (Jun. 2026) = 113.6000.

Cotta Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 94.718 98.000 109.796
201612 162.991 98.400 188.168
201703 144.912 98.100 167.808
201706 124.384 98.500 143.452
201709 121.467 98.800 139.662
201712 171.976 99.400 196.544
201803 149.208 99.200 170.867
201806 128.870 99.200 147.577
201809 121.045 99.900 137.645
201812 174.420 99.700 198.737
201903 155.268 99.700 176.915
201906 128.539 99.800 146.313
201909 126.822 100.100 143.926
201912 170.835 100.500 193.103
202003 167.825 100.300 190.079
202006 206.375 99.900 234.677
202009 172.877 99.900 196.585
202012 234.862 99.300 268.684
202103 234.592 99.900 266.763
202106 191.064 99.500 218.139
202109 182.290 100.100 206.875
202112 255.131 100.100 289.539
202203 225.866 101.100 253.792
202206 181.110 101.800 202.103
202209 170.370 103.100 187.721
202212 245.521 104.100 267.927
202303 220.836 104.400 240.297
202306 177.369 105.200 191.532
202309 167.355 106.200 179.016
202312 260.797 106.800 277.402
202403 223.295 107.200 236.626
202406 183.629 108.200 192.793
202409 170.404 108.900 177.758
202412 281.602 110.700 288.979
202503 362.870 111.100 371.035
202506 328.687 111.700 334.278
202509 315.156 112.000 319.658
202512 412.269 113.000 414.458
202603 385.071 112.700 388.146
202606 354.546 113.600 354.546

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 Cotta Co (TSE:3359) Overvalued in 2026?

Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued. The current stock price of 円522.00 is trading 35.9% below its estimated GF Value™ of 円814.00. GuruFocus considers Cotta Co to be Possible Value Trap.

Key valuation signals for TSE:3359:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: 円814.00 vs. price of 円522.00 (35.9% below fair value)
  • GF Score™: 73/100 with 6 warning signs

No single metric tells the full story. See the TSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cotta Co Business Description

Address 4478-8 Kamiao, Oita Prefecture, Tsukumi, JPN, 879-2461
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
73GF Score

Get the complete analysis for TSE:3359

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

円522.00
Price
円814.00
GF Value