Tomoku Co (TSE:3946) Cyclically Adjusted Revenue per Share: 円12,226.26 (As of Mar. 2026)

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TSE:3946 Tomoku Co Ltd TSE:3946
63 GF Score
Price 円4,445.00
GF Value 円2,605.16
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Tomoku Co Cyclically Adjusted Revenue per Share?

Tomoku Co TSE:3946 +1.37% 63 Cyclically Adjusted Revenue per Share is 円12,226.26 as of Mar. 2026. GuruFocus rates TSE:3946 with a GF Score™ of 63/100 and a GF Value™ of 円2,605.16 (Significantly Overvalued). The stock has 7 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.

Tomoku Co's adjusted revenue per share for the three months ended in Mar. 2026 was 円3,467.277. 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12,226.26 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Tomoku Co's average Cyclically Adjusted Revenue Growth Rate was 5.20% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 6.50% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 6.90% 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 Tomoku Co was 7.50% per year. The lowest was 2.70% per year. And the median was 5.95% per year.

As of today (2026-08-06), Tomoku Co's current stock price is 円4445.00. Tomoku Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円12,226.26. Tomoku Co's Cyclically Adjusted PS Ratio of today is 0.36.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Tomoku Co was 0.37. The lowest was 0.14. And the median was 0.21.


Tomoku Co  (TSE:3946) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=4445.00/12226.26
=0.36

* 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 Tomoku Co was 0.37. The lowest was 0.14. And the median was 0.21.


Be Aware

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


Tomoku Co Cyclically Adjusted Revenue per Share Related Terms


Tomoku Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Tomoku 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.

Tomoku Co Cyclically Adjusted Revenue per Share Chart

Tomoku Co 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 9,363.13 10,116.76 10,780.94 11,624.10 12,226.26

Tomoku 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 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 11,810.67 11,963.71 12,184.62 12,226.26 0.00

TSE:3946 vs SW, PKG, IP: Cyclically Adjusted Revenue per Share Comparison

For the Packaging & Containers subindustry, Tomoku 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.


Tomoku Co Cyclically Adjusted PS Ratio vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Tomoku Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:3946
63GF Score
Tomoku Co Ltd TSE:3946
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tomoku 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, Tomoku 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)
=3467.277/112.7000*112.7000
=3,467.277

Current CPI (Mar. 2026) = 112.7000.

Tomoku Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 1,652.150 98.100 1,898.036
201609 2,028.472 98.000 2,332.743
201612 2,146.053 98.400 2,457.929
201703 2,570.401 98.100 2,952.948
201706 1,935.254 98.500 2,214.245
201709 2,234.467 98.800 2,548.830
201712 2,306.006 99.400 2,614.556
201803 2,551.250 99.200 2,898.446
201806 2,041.005 99.200 2,318.763
201809 2,372.143 99.900 2,676.081
201812 2,487.555 99.700 2,811.910
201903 2,693.825 99.700 3,045.076
201906 2,324.075 99.800 2,624.481
201909 2,773.903 100.100 3,123.066
201912 2,512.206 100.500 2,817.170
202003 2,697.508 100.300 3,030.999
202006 2,225.954 99.900 2,511.161
202009 2,621.498 99.900 2,957.386
202012 2,621.664 99.300 2,975.443
202103 2,761.642 99.900 3,115.486
202106 2,663.061 99.500 3,016.352
202109 2,825.676 100.100 3,181.355
202112 3,051.422 100.100 3,435.517
202203 3,222.473 101.100 3,592.213
202206 2,994.031 101.800 3,314.610
202209 3,432.980 103.100 3,752.637
202212 3,282.975 104.100 3,554.191
202303 3,245.770 104.400 3,503.815
202306 2,957.877 105.200 3,168.752
202309 3,271.383 106.200 3,471.609
202312 3,291.563 106.800 3,473.400
202403 3,348.683 107.200 3,520.490
202406 3,007.187 108.200 3,132.255
202409 3,385.350 108.900 3,503.480
202412 3,589.462 110.700 3,654.312
202503 3,371.673 111.100 3,420.230
202506 3,096.315 111.700 3,124.035
202509 3,529.462 112.000 3,551.521
202512 3,509.131 113.000 3,499.815
202603 3,467.277 112.700 3,467.277

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12,226.26 mean?
Tomoku Co (TSE:3946) has a Cyclically Adjusted Revenue per Share of 円12,226.26 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 Tomoku Co and its competitors.
Is Tomoku Co's Cyclically Adjusted Revenue per Share too high?
Tomoku Co's current Cyclically Adjusted Revenue per Share is 円12,226.26. Overall, Tomoku Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tomoku Co's Cyclically Adjusted Revenue per Share compare to SW and PKG?
Tomoku Co's Cyclically Adjusted Revenue per Share of 円12,226.26 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 Tomoku Co and its competitors. Tomoku Co's current Cyclically Adjusted Revenue per Share is 円12,226.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tomoku Co stock overvalued right now?
Based on GuruFocus' analysis, Tomoku Co (TSE:3946) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,605.16, compared to a current price of 円4,445.00 — trading 70.6% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円12,226.26. Tomoku Co's overall GF Score™ is 63/100 with 7 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 Tomoku Co (TSE:3946), the current Cyclically Adjusted Revenue per Share is 円12,226.26 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 Tomoku Co (TSE:3946) Overvalued in 2026?

Based on GuruFocus' analysis, Tomoku Co stock appears to be overvalued. The current stock price of 円4,445.00 is trading 70.6% above its estimated GF Value™ of 円2,605.16. GuruFocus considers Tomoku Co to be Significantly Overvalued.

Key valuation signals for TSE:3946:

  • Cyclically Adjusted Revenue per Share: 円12,226.26
  • GF Value™: 円2,605.16 vs. price of 円4,445.00 (70.6% above fair value)
  • GF Score™: 63/100 with 7 warning signs

No single metric tells the full story. See the TSE:3946 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tomoku Co Business Description

Other Exchanges 73O:Germany
Address 2-2-2 Marunouchi, 4th Floor Marunouchi Mitsui Building, Chiyoda-ku, Tokyo, JPN, 100-0005
Tomoku Co Ltd engages in the manufacture and sale of corrugated paper, corrugated paper containers, and printed paper packaging materials. It also deals with the manufacture and sale of Swedish-made housing. The firm provides corrugated sheets, cardboard cases, and printing paper containers. Its Housing business handles the design, construction, and supervision of detached houses. The Transportation and Warehousing business include freight forwarding and warehousing businesses.
63GF Score

Get the complete analysis for TSE:3946

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

円4,445.00
Price
円2,605.16
GF Value