TWAPF (TOWA Pharmaceutical Co) Cyclically Adjusted PS Ratio: (As of Sep. 21, 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.

TWAPF TOWA Pharmaceutical Co Ltd TWAPF
70 GF Score
Price $25.98
GF Value $15.79
Valuation Significantly Overvalued
! 5 Warning Signs
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What is TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio?

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 1.35 1.21 1.08 0.96 0.60

TOWA Pharmaceutical 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 0.64 0.63 0.61 0.60 0.59

TWAPF vs ZTS: 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
70GF 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 Revenue per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, TOWA Pharmaceutical 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)
=9.099/113.6000*113.6000
=9.099

Current CPI (Jun. 2026) = 113.6000.

TOWA Pharmaceutical Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 4.018 98.000 4.658
201612 3.986 98.400 4.602
201703 3.519 98.100 4.075
201706 3.810 98.500 4.394
201709 3.759 98.800 4.322
201712 4.284 99.400 4.896
201803 4.319 99.200 4.946
201806 4.394 99.200 5.032
201809 3.990 99.900 4.537
201812 4.862 99.700 5.540
201903 4.578 99.700 5.216
201906 4.859 99.800 5.531
201909 4.721 100.100 5.358
201912 5.026 100.500 5.681
202003 4.483 100.300 5.077
202006 6.625 99.900 7.534
202009 7.032 99.900 7.996
202012 7.725 99.300 8.837
202103 6.997 99.900 7.957
202106 7.795 99.500 8.900
202109 7.258 100.100 8.237
202112 7.576 100.100 8.598
202203 6.831 101.100 7.676
202206 6.955 101.800 7.761
202209 6.630 103.100 7.305
202212 7.167 104.100 7.821
202303 8.133 104.400 8.850
202306 8.066 105.200 8.710
202309 7.428 106.200 7.946
202312 8.369 106.800 8.902
202403 8.157 107.200 8.644
202406 8.161 108.200 8.568
202409 8.281 108.900 8.638
202412 9.376 110.700 9.622
202503 8.778 111.100 8.976
202506 9.154 111.700 9.310
202509 9.001 112.000 9.130
202512 9.702 113.000 9.754
202603 9.017 112.700 9.089
202606 9.099 113.600 9.099

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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $25.98 is trading 64.5% above its estimated GF Value™ of $15.79. GuruFocus considers TOWA Pharmaceutical Co to be Significantly Overvalued.

Key valuation signals for TWAPF:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: $15.79 vs. price of $25.98 (64.5% above fair value)
  • GF Score™: 70/100 with 5 warning signs

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.
70GF 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.

$25.98
Price
$15.79
GF Value