Three F Co (TSE:7544) Cyclically Adjusted Revenue per Share: 円1,967.23 (As of Feb. 2026)

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TSE:7544 Three F Co Ltd TSE:7544
66 GF Score
Price 円551.00
GF Value 円480.94
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Three F Co Cyclically Adjusted Revenue per Share?

Three F Co TSE:7544 -0.36% 66 Cyclically Adjusted Revenue per Share is 円1,967.23 as of Feb. 2026. GuruFocus rates TSE:7544 with a GF Score™ of 66/100 and a GF Value™ of 円480.94 (Modestly Overvalued). 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.

Three F Co's adjusted revenue per share for the three months ended in Feb. 2026 was 円485.609. 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1,967.23 for the trailing ten years ended in Feb. 2026.

During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -2.90% 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 Three F Co was -2.90% per year. The lowest was -7.50% per year. And the median was -6.30% per year.

As of today (2026-09-11), Three F Co's current stock price is 円551.00. Three F Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Feb. 2026 was 円1,967.23. Three F Co's Cyclically Adjusted PS Ratio of today is 0.28.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Three F Co was 0.30. The lowest was 0.10. And the median was 0.14.


Three F Co  (TSE:7544) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=551.00/1967.23
=0.28

* 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 Three F Co was 0.30. The lowest was 0.10. And the median was 0.14.


Be Aware

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


Three F Co Cyclically Adjusted Revenue per Share Related Terms


Three F Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Three F 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.

Three F Co Cyclically Adjusted Revenue per Share Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,252.50 2,146.00 2,057.24 0.00 1,967.23

Three F Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 2,029.83 2,014.12 2,007.98 1,967.23 0.00

TSE:7544 vs KR: Cyclically Adjusted Revenue per Share Comparison

For the Grocery Stores subindustry, Three F 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.


Three F Co Cyclically Adjusted PS Ratio vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:7544
66GF Score
Three F Co Ltd TSE:7544
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F 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, Three F Co's adjusted Revenue per Share data for the three months ended in Feb. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Feb. 2026 (Change)*Current CPI (Feb. 2026)
=485.609/112.2000*112.2000
=485.609

Current CPI (Feb. 2026) = 112.2000.

Three F Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201602 595.380 97.800 683.043
201605 596.910 98.200 682.009
201608 563.300 97.900 645.580
201611 503.498 98.600 572.946
201702 500.990 98.100 572.998
201705 514.259 98.600 585.191
201708 481.716 98.500 548.716
201711 380.198 99.100 430.456
201802 283.828 99.500 320.055
201805 380.908 99.300 430.392
201808 420.858 99.800 473.149
201811 401.056 100.000 449.985
201902 379.010 99.700 426.529
201905 421.310 100.000 472.710
201908 443.960 100.000 498.123
201911 432.739 100.500 483.118
202002 414.389 100.300 463.554
202005 403.486 100.100 452.259
202008 445.149 100.100 498.958
202011 409.109 99.500 461.327
202102 396.304 99.800 445.544
202105 414.576 99.400 467.962
202108 416.766 99.700 469.019
202111 398.152 100.100 446.280
202202 390.495 100.700 435.090
202205 425.403 101.800 468.863
202208 451.881 102.700 493.681
202211 428.149 103.900 462.351
202302 426.742 104.000 460.389
202305 454.317 105.100 485.008
202308 474.323 105.900 502.541
202311 458.146 106.900 480.860
202402 442.318 106.900 464.248
202405 450.489 108.100 467.575
202408 474.254 109.100 487.730
202502 0.000 110.800 0.000
202505 485.114 111.800 486.850
202508 523.105 112.100 523.572
202511 500.660 113.200 496.237
202602 485.609 112.200 485.609

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1,967.23 mean?
Three F Co (TSE:7544) has a Cyclically Adjusted Revenue per Share of 円1,967.23 as of Feb. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Three F Co and its competitors.
Is Three F Co's Cyclically Adjusted Revenue per Share too high?
Three F Co's current Cyclically Adjusted Revenue per Share is 円1,967.23. Overall, Three F Co has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Cyclically Adjusted Revenue per Share compare to KR?
Three F Co's Cyclically Adjusted Revenue per Share of 円1,967.23 can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Cyclically Adjusted Revenue per Share depends on the Retail - Defensive 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 Three F Co and its competitors. Three F Co's current Cyclically Adjusted Revenue per Share is 円1,967.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円480.94, compared to a current price of 円551.00 — trading 14.6% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円1,967.23. Three F Co's overall GF Score™ is 66/100 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 Three F Co (TSE:7544), the current Cyclically Adjusted Revenue per Share is 円1,967.23 as of Feb. 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円551.00 is trading 14.6% above its estimated GF Value™ of 円480.94. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • Cyclically Adjusted Revenue per Share: 円1,967.23
  • GF Value™: 円480.94 vs. price of 円551.00 (14.6% above fair value)
  • GF Score™: 66/100 with 2 warning signs

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
66GF Score

Get the complete analysis for TSE:7544

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

円551.00
Price
円480.94
GF Value