Cotta Co (FSE:3359) Cyclically Adjusted Revenue per Share: 円869.82 (As of Mar. 2026)

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FSE:3359 Cotta Co Ltd FSE:3359
12 GF Score
Price 円369.00
GF Value 円844.02
! 6 Warning Signs
View Full Analysis

What is Cotta Co Cyclically Adjusted Revenue per Share?

Cotta Co FSE:3359 12 Cyclically Adjusted Revenue per Share is 円869.82 as of Mar. 2026. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 6 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.

Cotta Co's adjusted revenue per share for the three months ended in Mar. 2026 was 円385.071. 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 円869.82 for the trailing ten years ended in Mar. 2026.

During the past 3 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 Cotta Co was 7.10% per year. The lowest was -69.10% per year. And the median was -50.55% per year.

As of today (2026-09-16), Cotta Co's current stock price is 円369.00. Cotta Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円869.82. Cotta Co's Cyclically Adjusted PS Ratio of today is 0.42.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Cotta Co was 1.04. The lowest was 0.01. And the median was 0.24.


Cotta Co  (FSE:3359) 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.

Cotta Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=369.00/869.821
=0.42

* 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 Cotta Co was 1.04. The lowest was 0.01. And the median was 0.24.


Be Aware

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


Cotta Co Cyclically Adjusted Revenue per Share Related Terms


Cotta Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Cotta Co'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.

Cotta Co Cyclically Adjusted Revenue per Share Chart

Cotta Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 532.93 592.45 647.09 706.74 808.81

Cotta Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25 Mar26 Jun26
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 765.50 791.47 814.43 869.82 900.99

FSE:3359 vs SW, AMCR, PKG: Cyclically Adjusted Revenue per Share 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.


FSE:3359
12GF Score
Cotta Co Ltd FSE:3359
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cotta Co 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, Cotta 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)
=385.071/112.7000*112.7000
=385.071

Current CPI (Mar. 2026) = 112.7000.

Cotta Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201509 93.898 98.500 107.435
201512 138.034 98.100 158.577
201603 116.984 97.900 134.669
201606 96.969 98.100 111.401
201609 94.718 98.000 108.926
201612 162.991 98.400 186.678
201703 144.912 98.100 166.479
201706 124.384 98.500 142.316
201709 121.467 98.800 138.556
201712 171.976 99.400 194.987
201803 149.208 99.200 169.514
201806 128.870 99.200 146.408
201809 121.045 99.900 136.554
201812 174.420 99.700 197.163
201903 155.268 99.700 175.514
201906 128.539 99.800 145.154
201909 126.822 100.100 142.786
201912 170.835 100.500 191.573
202003 167.825 100.300 188.573
202006 206.375 99.900 232.817
202009 172.877 99.900 195.027
202012 234.862 99.300 266.555
202103 234.592 99.900 264.650
202106 191.064 99.500 216.411
202109 182.290 100.100 205.236
202112 255.131 100.100 287.245
202203 225.866 101.100 251.781
202206 181.110 101.800 200.502
202209 170.370 103.100 186.234
202212 245.521 104.100 265.804
202303 220.836 104.400 238.393
202306 177.369 105.200 190.014
202309 167.355 106.200 177.598
202312 260.797 106.800 275.204
202403 223.295 107.200 234.751
202409 170.404 108.900 176.350
202503 362.870 111.100 368.096
202506 328.687 111.700 331.630
202509 315.156 112.000 317.126
202603 385.071 112.700 385.071

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 円869.82 mean?
Cotta Co (FSE:3359) has a Cyclically Adjusted Revenue per Share of 円869.82 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Cotta Co and its competitors.
Is Cotta Co's Cyclically Adjusted Revenue per Share too high?
Cotta Co's current Cyclically Adjusted Revenue per Share is 円869.82. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Cyclically Adjusted Revenue per Share compare to SW and AMCR?
Cotta Co's Cyclically Adjusted Revenue per Share of 円869.82 can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Cyclically Adjusted Revenue per Share depends on the Packaging & Containers 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 Cotta Co and its competitors. Cotta Co's current Cyclically Adjusted Revenue per Share is 円869.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Cyclically Adjusted Revenue per Share of 円869.82. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円869.82. Cotta Co's overall GF Score™ is 12/100 with 6 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 Cotta Co (FSE:3359), the current Cyclically Adjusted Revenue per Share is 円869.82 as of Mar. 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 Cotta Co (FSE:3359) Overvalued in 2026?

Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued. The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.

Key valuation signals for FSE:3359:

  • Cyclically Adjusted Revenue per Share: 円869.82
  • GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
  • GF Score™: 12/100 with 6 warning signs

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


Cotta Co Business Description

Other Exchanges 3359:Japan
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.
12GF Score

Get the complete analysis for FSE:3359

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

円369.00
Price
円844.02
GF Value