m-up holdings (TSE:3661) Cyclically Adjusted Revenue per Share: 円214.37 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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:3661 m-up holdings Inc TSE:3661
91 GF Score
Price 円790.00
GF Value 円1,190.07
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is m-up holdings Cyclically Adjusted Revenue per Share?

m-up holdings TSE:3661 +1.94% 91 Cyclically Adjusted Revenue per Share is 円214.37 as of Mar. 2026. GuruFocus rates TSE:3661 with a GF Score™ of 91/100 and a GF Value™ of 円1,190.07 (Significantly Undervalued). The stock has 1 warning sign 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.

m-up holdings's adjusted revenue per share for the three months ended in Mar. 2026 was 円116.302. 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214.37 for the trailing ten years ended in Mar. 2026.

During the past 12 months, m-up holdings's average Cyclically Adjusted Revenue Growth Rate was 22.90% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 21.90% 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 m-up holdings was 21.90% per year. The lowest was 20.20% per year. And the median was 21.05% per year.

As of today (2026-08-05), m-up holdings's current stock price is 円790.00. m-up holdings's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円214.37. m-up holdings's Cyclically Adjusted PS Ratio of today is 3.69.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of m-up holdings was 8.21. The lowest was 2.93. And the median was 4.81.


m-up holdings  (TSE:3661) 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.

m-up holdings's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=790.00/214.37
=3.69

* 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 m-up holdings was 8.21. The lowest was 2.93. And the median was 4.81.


Be Aware

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


m-up holdings Cyclically Adjusted Revenue per Share Related Terms


m-up holdings Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for m-up 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.

m-up holdings Cyclically Adjusted Revenue per Share Chart

m-up holdings Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 100.44 118.28 140.30 174.41 214.37

m-up 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 174.41 183.98 193.60 205.10 214.37

TSE:3661 vs GOOGL, META, SPOT: Cyclically Adjusted Revenue per Share Comparison

For the Internet Content & Information subindustry, m-up 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.


m-up holdings Cyclically Adjusted PS Ratio vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, m-up holdings's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where m-up holdings's Cyclically Adjusted PS Ratio falls into.


TSE:3661
91GF Score
m-up holdings Inc TSE:3661
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

m-up 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, m-up holdings'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)
=116.302/112.7000*112.7000
=116.302

Current CPI (Mar. 2026) = 112.7000.

m-up holdings Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 13.901 98.100 15.970
201609 13.541 98.000 15.572
201612 18.103 98.400 20.734
201703 16.552 98.100 19.015
201706 14.547 98.500 16.644
201709 15.338 98.800 17.496
201712 16.645 99.400 18.872
201803 14.902 99.200 16.930
201806 17.729 99.200 20.142
201809 13.341 99.900 15.050
201812 34.673 99.700 39.194
201903 33.059 99.700 37.370
201906 35.036 99.800 39.565
201909 37.903 100.100 42.674
201912 38.410 100.500 43.073
202003 40.478 100.300 45.482
202006 40.277 99.900 45.438
202009 40.622 99.900 45.827
202012 45.009 99.300 51.083
202103 43.268 99.900 48.812
202106 42.588 99.500 48.238
202109 44.467 100.100 50.064
202112 50.659 100.100 57.036
202203 48.736 101.100 54.328
202206 53.226 101.800 58.925
202209 53.879 103.100 58.896
202212 55.412 104.100 59.990
202303 55.203 104.400 59.592
202306 60.174 105.200 64.464
202309 61.260 106.200 65.009
202312 63.629 106.800 67.144
202403 68.951 107.200 72.489
202406 80.443 108.200 83.789
202409 88.456 108.900 91.543
202412 92.942 110.700 94.621
202503 95.019 111.100 96.387
202506 103.040 111.700 103.962
202509 108.244 112.000 108.921
202512 117.392 113.000 117.080
202603 116.302 112.700 116.302

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214.37 mean?
m-up holdings (TSE:3661) has a Cyclically Adjusted Revenue per Share of 円214.37 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 m-up holdings and its competitors.
Is m-up holdings' Cyclically Adjusted Revenue per Share too high?
m-up holdings' current Cyclically Adjusted Revenue per Share is 円214.37. Overall, m-up holdings has a GF Score™ of 91/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does m-up holdings' Cyclically Adjusted Revenue per Share compare to GOOGL and META?
m-up holdings' Cyclically Adjusted Revenue per Share of 円214.37 can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Cyclically Adjusted Revenue per Share depends on the Interactive Media 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 m-up holdings and its competitors. m-up holdings's current Cyclically Adjusted Revenue per Share is 円214.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is m-up holdings stock overvalued right now?
Based on GuruFocus' analysis, m-up holdings (TSE:3661) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,190.07, compared to a current price of 円790.00 — trading 33.6% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円214.37. m-up holdings' overall GF Score™ is 91/100 with 1 warning sign 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 m-up holdings (TSE:3661), the current Cyclically Adjusted Revenue per Share is 円214.37 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 m-up holdings (TSE:3661) Overvalued in 2026?

Based on GuruFocus' analysis, m-up holdings stock appears to be undervalued. The current stock price of 円790.00 is trading 33.6% below its estimated GF Value™ of 円1,190.07. GuruFocus considers m-up holdings to be Significantly Undervalued.

Key valuation signals for TSE:3661:

  • Cyclically Adjusted Revenue per Share: 円214.37
  • GF Value™: 円1,190.07 vs. price of 円790.00 (33.6% below fair value)
  • GF Score™: 91/100 with 1 warning sign

No single metric tells the full story. See the TSE:3661 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


m-up holdings Business Description

Address 3-12-18 Shibuya, Shibuya-ku, Shibuya South Tokyu Building,10th Floor, Tokyo, JPN, 150-0002
m-up holdings Inc is engaged in Content business, e-commerce business, electronic ticket business, other businesses. It is involved in the official fan site management; entertainment website management; management of music/video distribution site; e-book label management; production of digital contents; and application creation for smartphones. The company also engages in fan club Website operation; YouTube channel construction; and Website creation.
91GF Score

Get the complete analysis for TSE:3661

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

円790.00
Price
円1,190.07
GF Value