Tay Two Co (TSE:7610) Cyclically Adjusted Revenue per Share: 円538.25 (As of Feb. 2026)

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TSE:7610 Tay Two Co Ltd TSE:7610
73 GF Score
Price 円141.00
GF Value 円171.57
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Tay Two Co Cyclically Adjusted Revenue per Share?

Tay Two Co TSE:7610 73 Cyclically Adjusted Revenue per Share is 円538.25 as of Feb. 2026. GuruFocus rates TSE:7610 with a GF Score™ of 73/100 and a GF Value™ of 円171.57 (Modestly Undervalued). 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.

Tay Two Co's adjusted revenue per share for the three months ended in Feb. 2026 was 円192.255. 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538.25 for the trailing ten years ended in Feb. 2026.

During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 1.40% 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 Tay Two Co was 1.40% per year. The lowest was -6.60% per year. And the median was -3.55% per year.

As of today (2026-08-25), Tay Two Co's current stock price is 円141.00. Tay Two Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Feb. 2026 was 円538.25. Tay Two Co's Cyclically Adjusted PS Ratio of today is 0.26.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Tay Two Co was 0.43. The lowest was 0.04. And the median was 0.18.


Tay Two Co  (TSE:7610) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=141.00/538.25
=0.26

* 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 Tay Two Co was 0.43. The lowest was 0.04. And the median was 0.18.


Be Aware

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


Tay Two Co Cyclically Adjusted Revenue per Share Related Terms


Tay Two Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Tay Two 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.

Tay Two Co Cyclically Adjusted Revenue per Share Chart

Tay Two 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 524.88 516.99 517.09 0.00 538.25

Tay Two 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 529.71 532.54 539.35 538.25 0.00

TSE:7610 vs CASY, WSM, ULTA: Cyclically Adjusted Revenue per Share Comparison

For the Specialty Retail subindustry, Tay Two 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.


Tay Two Co Cyclically Adjusted PS Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tay Two Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TSE:7610
73GF Score
Tay Two Co Ltd TSE:7610
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tay Two 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, Tay Two 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)
=192.255/112.2000*112.2000
=192.255

Current CPI (Feb. 2026) = 112.2000.

Tay Two Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201602 170.911 97.800 196.076
201605 133.889 98.200 152.977
201608 124.787 97.900 143.014
201611 135.542 98.600 154.237
201702 165.496 98.100 189.283
201705 129.165 98.600 146.981
201708 122.961 98.500 140.063
201711 115.954 99.100 131.282
201802 158.915 99.500 179.199
201805 95.817 99.300 108.265
201808 94.835 99.800 106.618
201811 94.637 100.000 106.183
201902 134.177 99.700 151.000
201905 89.567 100.000 100.494
201908 89.918 100.000 100.888
201911 93.984 100.500 104.925
202002 106.184 100.300 118.782
202005 111.686 100.100 125.187
202008 83.820 100.100 93.952
202011 81.725 99.500 92.156
202102 102.490 99.800 115.224
202105 97.241 99.400 109.763
202108 88.542 99.700 99.643
202111 94.136 100.100 105.515
202202 119.080 100.700 132.679
202205 98.798 101.800 108.891
202208 107.698 102.700 117.660
202211 123.983 103.900 133.887
202302 144.720 104.000 156.131
202305 129.446 105.100 138.191
202308 130.024 105.900 137.759
202311 126.811 106.900 133.098
202402 159.477 106.900 167.384
202405 131.686 108.100 136.681
202408 145.381 109.100 149.512
202502 0.000 110.800 0.000
202505 135.205 111.800 135.689
202508 169.730 112.100 169.881
202511 167.983 113.200 166.499
202602 192.255 112.200 192.255

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538.25 mean?
Tay Two Co (TSE:7610) has a Cyclically Adjusted Revenue per Share of 円538.25 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 Tay Two Co and its competitors.
Is Tay Two Co's Cyclically Adjusted Revenue per Share too high?
Tay Two Co's current Cyclically Adjusted Revenue per Share is 円538.25. Overall, Tay Two Co has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Cyclically Adjusted Revenue per Share compare to CASY and WSM?
Tay Two Co's Cyclically Adjusted Revenue per Share of 円538.25 can be compared against companies in the Retail - Cyclical 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 - Cyclical company?
A good Cyclically Adjusted Revenue per Share depends on the Retail - Cyclical 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 Tay Two Co and its competitors. Tay Two Co's current Cyclically Adjusted Revenue per Share is 円538.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円171.57, compared to a current price of 円141.00 — trading 17.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円538.25. Tay Two Co's overall GF Score™ is 73/100 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 Tay Two Co (TSE:7610), the current Cyclically Adjusted Revenue per Share is 円538.25 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 Tay Two Co (TSE:7610) Overvalued in 2026?

Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued. The current stock price of 円141.00 is trading 17.8% below its estimated GF Value™ of 円171.57. GuruFocus considers Tay Two Co to be Modestly Undervalued.

Key valuation signals for TSE:7610:

  • Cyclically Adjusted Revenue per Share: 円538.25
  • GF Value™: 円171.57 vs. price of 円141.00 (17.8% below fair value)
  • GF Score™: 73/100 with 2 warning signs

No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tay Two Co Business Description

Address 650-111 Imamura, Kita-ku, Okayama, JPN, 700-0974
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
73GF Score

Get the complete analysis for TSE:7610

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

円141.00
Price
円171.57
GF Value