Kose Holdings (FRA:49K) Cyclically Adjusted Revenue per Share: €31.20 (As of Dec. 2025)

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FRA:49K Kose Holdings Corp FRA:49K
68 GF Score
Price €29.20
GF Value €47.76
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Kose Holdings Cyclically Adjusted Revenue per Share?

Kose Holdings FRA:49K -2.67% 68 Cyclically Adjusted Revenue per Share is €31.20 as of Dec. 2025. GuruFocus rates FRA:49K with a GF Score™ of 68/100 and a GF Value™ of €47.76 (Significantly Undervalued). The stock has 5 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

Kose Holdings's adjusted revenue per share for the three months ended in Dec. 2025 was €8.607. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is €31.20 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Kose Holdings's average Cyclically Adjusted Revenue Growth Rate was 4.00% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 5.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 7.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Kose Holdings was 8.50% per year. The lowest was 5.70% per year. And the median was 7.40% per year.

As of today (2026-07-23), Kose Holdings's current stock price is €29.20. Kose Holdings's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was €31.20. Kose Holdings's Cyclically Adjusted PS Ratio of today is 0.94.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Kose Holdings was 6.94. The lowest was 0.85. And the median was 2.98.


Kose Holdings  (FRA:49K) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

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.

Kose Holdings's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=29.20/31.20
=0.94

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Kose Holdings was 6.94. The lowest was 0.85. And the median was 2.98.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Kose Holdings Cyclically Adjusted Revenue per Share Related Terms


Kose Holdings Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Kose Holdings's Cyclically Adjusted Revenue per Share 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.

Kose Holdings Cyclically Adjusted Revenue per Share Chart

Kose Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 33.11 34.57 33.02 33.57 31.20

Kose Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Revenue per Share 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 35.18 33.97 33.06 31.20 0.00

FRA:49K vs PG, CL, KVUE: Cyclically Adjusted Revenue per Share Comparison

For the Household & Personal Products subindustry, Kose Holdings'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.


Kose Holdings Cyclically Adjusted PS Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Kose Holdings's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


FRA:49K
68GF Score
Kose Holdings Corp FRA:49K
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kose Holdings Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and 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.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get 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.

For example, Kose Holdings'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)
=8.607/113.0000*113.0000
=8.607

Current CPI (Dec. 2025) = 113.0000.

Kose Holdings Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 9.051 97.900 10.447
201606 9.244 98.100 10.648
201609 9.724 98.000 11.212
201612 9.533 98.400 10.947
201703 10.804 98.100 12.445
201706 9.944 98.500 11.408
201709 9.815 98.800 11.226
201712 10.355 99.400 11.772
201803 10.703 99.200 12.192
201806 10.972 99.200 12.498
201809 10.792 99.900 12.207
201812 11.933 99.700 13.525
201903 11.881 99.700 13.466
201906 11.732 99.800 13.284
201909 13.181 100.100 14.880
201912 11.317 100.500 12.725
202003 11.595 100.300 13.063
202006 8.691 99.900 9.831
202009 9.899 99.900 11.197
202012 10.251 99.300 11.665
202103 10.194 99.900 11.531
202106 7.766 99.500 8.820
202109 8.678 100.100 9.796
202112 13.907 100.100 15.699
202203 7.921 101.100 8.853
202206 8.861 101.800 9.836
202209 8.683 103.100 9.517
202212 10.823 104.100 11.748
202303 8.350 104.400 9.038
202306 8.711 105.200 9.357
202309 8.294 106.200 8.825
202312 9.091 106.800 9.619
202403 8.350 107.200 8.802
202406 8.410 108.200 8.783
202409 8.792 108.900 9.123
202412 9.143 110.700 9.333
202503 8.592 111.100 8.739
202506 8.572 111.700 8.672
202509 8.077 112.000 8.149
202512 8.607 113.000 8.607

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of €31.20 mean?
Kose Holdings (FRA:49K) has a Cyclically Adjusted Revenue per Share of €31.20 as of Dec. 2025. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Kose Holdings and its competitors.
Is Kose Holdings' Cyclically Adjusted Revenue per Share too high?
Kose Holdings' current Cyclically Adjusted Revenue per Share is €31.20. Overall, Kose Holdings has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kose Holdings' Cyclically Adjusted Revenue per Share compare to PG and CL?
Kose Holdings' Cyclically Adjusted Revenue per Share of €31.20 can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Revenue per Share for a Consumer Packaged Goods company?
A good Cyclically Adjusted Revenue per Share depends on the Consumer Packaged Goods industry context. However, Cyclically Adjusted Revenue per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Kose Holdings and its competitors. Kose Holdings's current Cyclically Adjusted Revenue per Share is €31.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kose Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kose Holdings (FRA:49K) is currently considered Significantly Undervalued. The stock's GF Value™ is €47.76, compared to a current price of €29.20 — trading 38.9% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is €31.20. Kose Holdings' overall GF Score™ is 68/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Kose Holdings (FRA:49K), the current Cyclically Adjusted Revenue per Share is €31.20 as of Dec. 2025. 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 Kose Holdings (FRA:49K) Overvalued in 2026?

Based on GuruFocus' analysis, Kose Holdings stock appears to be undervalued. The current stock price of €29.20 is trading 38.9% below its estimated GF Value™ of €47.76. GuruFocus considers Kose Holdings to be Significantly Undervalued.

Key valuation signals for FRA:49K:

  • Cyclically Adjusted Revenue per Share: €31.20
  • GF Value™: €47.76 vs. price of €29.20 (38.9% below fair value)
  • GF Score™: 68/100 with 5 warning signs

No single metric tells the full story. See the FRA:49K stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kose Holdings Business Description

Address 3-6-2 Nihonbashi, Chuo-ku, Tokyo, JPN, 103-8251
Kose is Japan's second-largest beauty company, best known for its prestige skincare brands such as Decorte and Albion. Founded in 1946, the company remains under the management of the Kobayashi family. Albion, a fully consolidated subsidiary in which Kose holds a 79.5% stake, operates independently under a separate brand of the Kobayashi family. With a portfolio of 37 brands spanning multiple price points, the group captured approximately 15% of Japan's premium beauty segment in 2024, according to Euromonitor. Japan remains its core market, contributing over 60% of sales, followed by North America (19%) and Asia (13%). The company distributes its products through a diversified channel mix of department stores, specialty retailers, drugstores, travel retail, and e-commerce platforms.
68GF Score

Get the complete analysis for FRA:49K

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

€29.20
Price
€47.76
GF Value