MarkLines Co (TSE:3901) Cyclically Adjusted PS Ratio: (As of Aug. 02, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
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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.
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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.

TSE:3901 MarkLines Co Ltd TSE:3901
78 GF Score
Price 円1,343.00
GF Value 円3,316.07
Valuation Significantly Undervalued
! 3 Warning Signs
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What is MarkLines Co Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


MarkLines Co  (TSE:3901) 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.


MarkLines Co Cyclically Adjusted PS Ratio Related Terms


MarkLines Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for MarkLines 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.

MarkLines Co Cyclically Adjusted PS Ratio Chart

MarkLines 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 0.00

MarkLines Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 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 10.38 7.74 0.00 0.00 0.00

TSE:3901 vs GOOGL, META, SPOT: Cyclically Adjusted PS Ratio Comparison

For the Internet Content & Information subindustry, MarkLines 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.


MarkLines Co Cyclically Adjusted PS Ratio vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, MarkLines Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:3901
78GF Score
MarkLines Co Ltd TSE:3901
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

MarkLines 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.

MarkLines Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 is calculated as:

For example, MarkLines Co's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=0/113.0000*113.0000
=0.000

Current CPI (Dec. 2025) = 113.0000.

MarkLines Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201512 24.655 98.100 28.400
201603 26.284 97.900 30.338
201606 25.590 98.100 29.477
201609 28.345 98.000 32.684
201612 29.034 98.400 33.342
201703 30.700 98.100 35.363
201706 30.156 98.500 34.595
201709 31.332 98.800 35.835
201712 35.069 99.400 39.867
201803 39.344 99.200 44.817
201806 36.388 99.200 41.450
201809 37.747 99.900 42.697
201812 41.100 99.700 46.583
201903 46.795 99.700 53.037
201906 43.968 99.800 49.783
201909 44.934 100.100 50.725
201912 44.389 100.500 49.910
202003 54.086 100.300 60.934
202006 44.878 99.900 50.763
202009 49.620 99.900 56.127
202012 52.800 99.300 60.085
202103 74.060 99.900 83.772
202106 54.207 99.500 61.562
202109 63.671 100.100 71.876
202112 72.594 100.100 81.949
202203 90.317 101.100 100.948
202206 65.956 101.800 73.212
202209 74.051 103.100 81.162
202212 81.574 104.100 88.548
202303 96.410 104.400 104.352
202306 84.887 105.200 91.181
202309 89.809 106.200 95.559
202312 95.206 106.800 100.733
202403 120.179 107.200 126.681
202406 90.397 108.200 94.407
202412 0.000 110.700 0.000
202503 120.002 111.100 122.054
202506 101.473 111.700 102.654
202509 0.000 112.000 0.000
202512 0.000 113.000 0.000

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 MarkLines Co (TSE:3901) Overvalued in 2026?

Based on GuruFocus' analysis, MarkLines Co stock appears to be undervalued. The current stock price of 円1,343.00 is trading 59.5% below its estimated GF Value™ of 円3,316.07. GuruFocus considers MarkLines Co to be Significantly Undervalued.

Key valuation signals for TSE:3901:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: 円3,316.07 vs. price of 円1,343.00 (59.5% below fair value)
  • GF Score™: 78/100 with 3 warning signs

No single metric tells the full story. See the TSE:3901 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


MarkLines Co Business Description

Address 2-11-1 Nagatacho, 14th Floor, Sanno Park Tower, Chiyoda-ku, Tokyo, JPN, 100-6114
MarkLines Co Ltd engages in the provision of an automotive industrial portal. The company's Information Platform offers online information services, including information about suppliers, such as who supplies whom, plant data, and market trends; sales and production statistics; reports on technology and market trends; and model plan data comprising forecasts. It also provides B2B promotional support and advertisement services that include promotional emails and banner ads under the LINES name to its Information Platform members. The company serves OEMs, parts suppliers, and material suppliers.
78GF Score

Get the complete analysis for TSE:3901

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

円1,343.00
Price
円3,316.07
GF Value