TWAPF (TOWA Pharmaceutical Co) Cyclically Adjusted PS Ratio: 1.71 (As of Jul. 13, 2026) — 33% Above Median


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
79 GF Score
Price $26.00
GF Value $14.12
Valuation Significantly Overvalued
! 9 Warning Signs
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What is TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio?

TOWA Pharmaceutical Co TWAPF 79 Cyclically Adjusted PS Ratio is 1.71 as of Jul. 13, 2026, which is 33% above its 10-year median of 1.29. GuruFocus rates TWAPF with a GF Scoreâ„¢ of 79/100 and a GF Valueâ„¢ of $14.12 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 752 Drug Manufacturers companies, TOWA Pharmaceutical Co ranks better than 68.35% on this metric.

As of today (2026-07-13), TOWA Pharmaceutical Co's current share price is $26.00. TOWA Pharmaceutical Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was $15.17. TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio for today is 1.71.

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

TWAPF' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 0.72   Med: 1.29   Max: 2.34
Current: 1.12

During the past years, TOWA Pharmaceutical Co's highest Cyclically Adjusted PS Ratio was 2.34. The lowest was 0.72. And the median was 1.29.

TWAPF's Cyclically Adjusted PS Ratio is ranked better than
68.35% of 752 companies
in the Drug Manufacturers industry
Industry Median: 1.99 vs TWAPF: 1.12

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.

TOWA Pharmaceutical Co's adjusted revenue per share data for the three months ended in Mar. 2026 was $8.916. 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 $15.17 for the trailing ten years ended in Mar. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


TOWA Pharmaceutical Co  (OTCPK:TWAPF) 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.


TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio Related Terms


TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio Chart

TOWA Pharmaceutical Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.41 0.82 1.06 0.84 1.11

TOWA Pharmaceutical Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 0.84 0.91 0.87 1.03 1.11

TWAPF vs ZTS, UTHR: Cyclically Adjusted PS Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.


TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TWAPF
79GF Score
TOWA Pharmaceutical Co Ltd TWAPF
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=26.00/15.17
=1.71

* 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.

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

For example, TOWA Pharmaceutical Co'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)
=8.916/112.7000*112.7000
=8.916

Current CPI (Mar. 2026) = 112.7000.

TOWA Pharmaceutical Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 3.892 98.100 4.471
201609 4.062 98.000 4.671
201612 4.061 98.400 4.651
201703 3.532 98.100 4.058
201706 3.815 98.500 4.365
201709 3.764 98.800 4.294
201712 4.280 99.400 4.853
201803 4.073 99.200 4.627
201806 4.355 99.200 4.948
201809 3.964 99.900 4.472
201812 4.885 99.700 5.522
201903 4.536 99.700 5.127
201906 4.942 99.800 5.581
201909 4.708 100.100 5.301
201912 5.006 100.500 5.614
202003 4.536 100.300 5.097
202006 6.619 99.900 7.467
202009 7.070 99.900 7.976
202012 7.775 99.300 8.824
202103 6.736 99.900 7.599
202106 7.747 99.500 8.775
202109 7.093 100.100 7.986
202112 7.569 100.100 8.522
202203 6.701 101.100 7.470
202206 6.729 101.800 7.449
202209 6.399 103.100 6.995
202212 7.515 104.100 8.136
202303 10.405 104.400 11.232
202306 7.840 105.200 8.399
202309 7.262 106.200 7.706
202312 8.598 106.800 9.073
202403 8.084 107.200 8.499
202406 8.052 108.200 8.387
202409 8.646 108.900 8.948
202412 9.290 110.700 9.458
202503 8.976 111.100 9.105
202506 9.162 111.700 9.244
202509 8.975 112.000 9.031
202512 9.588 113.000 9.563
202603 8.916 112.700 8.916

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 1.71 mean?
TOWA Pharmaceutical Co (TWAPF) has a Cyclically Adjusted PS Ratio of 1.71 as of Jul. 13, 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 TOWA Pharmaceutical Co and its competitors. This is 33% above median its historical median of 1.29. Over the past decade, TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio has ranged from 0.72 to 2.34. According to the industry distribution chart, TOWA Pharmaceutical Co ranks #238 out of 752 companies in the Drug Manufacturers industry, placing it in the top 31.6%.
Is TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio too high?
TOWA Pharmaceutical Co's current Cyclically Adjusted PS Ratio of 1.71 is 33% above median its 10-year median of 1.29. Over the past 10 years, this metric has ranged from a low of 0.72 to a high of 2.34. The Drug Manufacturers industry median Cyclically Adjusted PS Ratio is 1.99. TOWA Pharmaceutical Co's value of 1.71 is 14.1% below this industry median. Based on the distribution chart, TOWA Pharmaceutical Co ranks #238 out of 752 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, TOWA Pharmaceutical Co has a GF Scoreâ„¢ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, TOWA Pharmaceutical Co ranks #238 out of 752 companies for Cyclically Adjusted PS Ratio. This puts TOWA Pharmaceutical Co in the upper half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.99. TOWA Pharmaceutical Co's value of 1.71 is 14.1% below this benchmark. Historically, TOWA Pharmaceutical Co's own Cyclically Adjusted PS Ratio has ranged from 0.72 to 2.34 over the past decade. While the company's 10-year median is 1.29 vs. the industry median of 1.99, TOWA Pharmaceutical Co has consistently been below 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 Drug Manufacturers company?
The median Cyclically Adjusted PS Ratio among Drug Manufacturers companies is 1.99, based on 752 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. TOWA Pharmaceutical Co's current Cyclically Adjusted PS Ratio of 1.71 is 14.1% below 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 TOWA Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median Cyclically Adjusted PS Ratio is 1.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOWA Pharmaceutical Co's current Cyclically Adjusted PS Ratio is 1.71, which is 33% above median its own 10-year median of 1.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, TOWA Pharmaceutical Co (TWAPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $14.12, compared to a current price of $26.00 — trading 84.1% above its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.71, which is 33% above median its 10-year median of 1.29 and 14.1% below the Drug Manufacturers industry median of 1.99. TOWA Pharmaceutical Co's overall GF Score™ is 79/100 with 9 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 TOWA Pharmaceutical Co (TWAPF), the current Cyclically Adjusted PS Ratio is 1.71 as of Jul. 13, 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $26.00 is trading 84.1% above its estimated GF Value™ of $14.12. GuruFocus considers TOWA Pharmaceutical Co to be Significantly Overvalued.

Key valuation signals for TWAPF:

  • Cyclically Adjusted PS Ratio: 1.71 (33% above median its 10-year median of 1.29)
  • GF Value™: $14.12 vs. price of $26.00 (84.1% above fair value)
  • GF Score™: 79/100 with 9 warning signs
  • Industry Position: 14.1% below the Drug Manufacturers median (#238 of 752)

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
79GF Score

Get the complete analysis for TWAPF

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

$26.00
Price
$14.12
GF Value