JSS (TSE:6074) Cyclically Adjusted Revenue per Share: 円2,281.62 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
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:6074 JSS Corp TSE:6074
53 GF Score
Price 円519.00
GF Value 円527.77
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is JSS Cyclically Adjusted Revenue per Share?

JSS TSE:6074 +0.97% 53 Cyclically Adjusted Revenue per Share is 円2,281.62 as of Mar. 2026. GuruFocus rates TSE:6074 with a GF Score™ of 53/100 and a GF Value™ of 円527.77 (Fairly Valued). The stock has 2 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.

JSS's adjusted revenue per share for the three months ended in Mar. 2026 was 円501.539. 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2,281.62 for the trailing ten years ended in Mar. 2026.

During the past 12 months, JSS's average Cyclically Adjusted Revenue Growth Rate was 0.60% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 2.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 2.20% 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 JSS was 2.80% per year. The lowest was 1.80% per year. And the median was 2.30% per year.

As of today (2026-09-14), JSS's current stock price is 円519.00. JSS's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円2,281.62. JSS's Cyclically Adjusted PS Ratio of today is 0.23.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of JSS was 0.28. The lowest was 0.20. And the median was 0.24.


JSS  (TSE:6074) 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.

JSS's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=519.00/2281.62
=0.23

* 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 JSS was 0.28. The lowest was 0.20. 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.


JSS Cyclically Adjusted Revenue per Share Related Terms


JSS Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for JSS'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.

JSS Cyclically Adjusted Revenue per Share Chart

JSS 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 0.00 2,122.26 2,177.83 0.00 2,281.62

JSS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 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 2,269.45 2,279.03 2,298.49 2,281.62 0.00

TSE:6074 vs AS, HAS, LTH: Cyclically Adjusted Revenue per Share Comparison

For the Leisure subindustry, JSS'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.


JSS Cyclically Adjusted PS Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, JSS's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:6074
53GF Score
JSS Corp TSE:6074
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSS 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, JSS'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)
=501.539/112.7000*112.7000
=501.539

Current CPI (Mar. 2026) = 112.7000.

JSS Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201512 511.429 98.100 587.544
201603 481.575 97.900 554.377
201606 498.693 98.100 572.912
201609 541.415 98.000 622.627
201612 555.560 98.400 636.297
201703 519.438 98.100 596.745
201706 526.574 98.500 602.486
201709 563.093 98.800 642.314
201712 556.714 99.400 631.204
201803 520.244 99.200 591.043
201806 541.483 99.200 615.173
201809 564.647 99.900 636.994
201812 551.928 99.700 623.895
201903 512.996 99.700 579.886
201906 548.858 99.800 619.803
201909 585.430 100.100 659.120
201912 568.426 100.500 637.429
202003 480.925 100.300 540.381
202006 243.342 99.900 274.521
202009 471.100 99.900 531.461
202012 496.919 99.300 563.976
202103 467.733 99.900 527.663
202106 467.362 99.500 529.364
202109 507.839 100.100 571.763
202112 511.844 100.100 576.272
202203 465.004 101.100 518.358
202206 496.913 101.800 550.119
202209 540.789 103.100 591.144
202212 539.717 104.100 584.305
202303 509.603 104.400 550.117
202306 512.362 105.200 548.890
202309 553.502 106.200 587.379
202312 537.535 106.800 567.230
202403 498.754 107.200 524.343
202409 0.000 108.900 0.000
202503 0.000 111.100 0.000
202506 512.272 111.700 516.858
202509 566.754 112.000 570.296
202512 540.957 113.000 539.521
202603 501.539 112.700 501.539

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2,281.62 mean?
JSS (TSE:6074) has a Cyclically Adjusted Revenue per Share of 円2,281.62 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 JSS and its competitors.
Is JSS's Cyclically Adjusted Revenue per Share too high?
JSS's current Cyclically Adjusted Revenue per Share is 円2,281.62. Overall, JSS has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSS's Cyclically Adjusted Revenue per Share compare to AS and HAS?
JSS's Cyclically Adjusted Revenue per Share of 円2,281.62 can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Cyclically Adjusted Revenue per Share depends on the Travel & Leisure 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 JSS and its competitors. JSS's current Cyclically Adjusted Revenue per Share is 円2,281.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSS stock overvalued right now?
Based on GuruFocus' analysis, JSS (TSE:6074) is currently considered Fairly Valued. The stock's GF Value™ is 円527.77, compared to a current price of 円519.00 — trading 1.7% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円2,281.62. JSS's overall GF Score™ is 53/100 with 2 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 JSS (TSE:6074), the current Cyclically Adjusted Revenue per Share is 円2,281.62 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 JSS (TSE:6074) Overvalued in 2026?

Based on GuruFocus' analysis, JSS stock appears to be undervalued. The current stock price of 円519.00 is trading 1.7% below its estimated GF Value™ of 円527.77. GuruFocus considers JSS to be Fairly Valued.

Key valuation signals for TSE:6074:

  • Cyclically Adjusted Revenue per Share: 円2,281.62
  • GF Value™: 円527.77 vs. price of 円519.00 (1.7% below fair value)
  • GF Score™: 53/100 with 2 warning signs

No single metric tells the full story. See the TSE:6074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JSS Business Description

Address Kaneda Tosabori Building, 9th Floor, Osaka-shi Nishi-ku, Tosabori 1 - chome 4 - 11, Tokyo, JPN, 550-0001
JSS Corp is engaged in the operation of swimming schools. It operates a swimming school, tennis school, and fitness club. The company also sells sporting goods. Geographically the activities are carried out through Japan.
53GF Score

Get the complete analysis for TSE:6074

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

円519.00
Price
円527.77
GF Value