Matsuya Co (TSE:8237) Cyclically Adjusted Revenue per Share: 円1,347.75 (As of Feb. 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:8237 Matsuya Co Ltd TSE:8237
55 GF Score
Price 円1,778.00
GF Value 円1,137.19
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Matsuya Co Cyclically Adjusted Revenue per Share?

Matsuya Co TSE:8237 +5.33% 55 Cyclically Adjusted Revenue per Share is 円1,347.75 as of Feb. 2026. GuruFocus rates TSE:8237 with a GF Score™ of 55/100 and a GF Value™ of 円1,137.19 (Significantly Overvalued). The stock has 4 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.

Matsuya Co's adjusted revenue per share for the three months ended in Feb. 2026 was 円227.514. 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1,347.75 for the trailing ten years ended in Feb. 2026.

During the past 12 months, Matsuya Co's average Cyclically Adjusted Revenue Growth Rate was -6.60% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -3.80% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -2.60% 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 Matsuya Co was -1.70% per year. The lowest was -3.80% per year. And the median was -2.25% per year.

As of today (2026-07-27), Matsuya Co's current stock price is 円1778.00. Matsuya Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Feb. 2026 was 円1,347.75. Matsuya Co's Cyclically Adjusted PS Ratio of today is 1.32.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Matsuya Co was 1.90. The lowest was 0.29. And the median was 0.63.


Matsuya Co  (TSE:8237) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=1778.00/1347.75
=1.32

* 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 Matsuya Co was 1.90. The lowest was 0.29. And the median was 0.63.


Be Aware

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


Matsuya Co Cyclically Adjusted Revenue per Share Related Terms


Matsuya Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Matsuya 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.

Matsuya Co Cyclically Adjusted Revenue per Share Chart

Matsuya 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 1,544.62 1,511.70 1,472.09 1,443.28 1,347.75

Matsuya Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 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 1,429.67 1,405.51 1,392.81 1,347.75 0.00

TSE:8237 vs DDS: Cyclically Adjusted Revenue per Share Comparison

For the Department Stores subindustry, Matsuya 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.


Matsuya Co Cyclically Adjusted PS Ratio vs Retail - Cyclical Industry

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

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


TSE:8237
55GF Score
Matsuya Co Ltd TSE:8237
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Matsuya 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, Matsuya 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)
=227.514/112.2000*112.2000
=227.514

Current CPI (Feb. 2026) = 112.2000.

Matsuya Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201605 399.419 98.200 456.363
201608 388.550 97.900 445.304
201611 378.188 98.600 430.352
201702 463.504 98.100 530.124
201705 403.760 98.600 459.451
201708 401.518 98.500 457.364
201711 417.599 99.100 472.801
201802 486.655 99.500 548.771
201805 425.880 99.300 481.206
201808 418.740 99.800 470.768
201811 425.403 100.000 477.302
201902 476.593 99.700 536.346
201905 433.129 100.000 485.971
201908 413.112 100.000 463.512
201911 419.850 100.500 468.728
202002 430.138 100.300 481.171
202005 131.912 100.100 147.857
202008 255.886 100.100 286.817
202011 301.833 99.500 340.358
202102 303.667 99.800 341.397
202105 273.863 99.400 309.129
202108 269.104 99.700 302.843
202111 324.311 100.100 363.513
202202 358.053 100.700 398.943
202205 148.530 101.800 163.704
202208 143.587 102.700 156.869
202211 173.834 103.900 187.721
202302 182.370 104.000 196.749
202305 178.588 105.100 190.652
202308 189.268 105.900 200.528
202311 200.279 106.900 210.209
202402 209.356 106.900 219.736
202405 221.167 108.100 229.555
202408 233.414 109.100 240.046
202411 225.520 110.000 230.030
202502 226.972 110.800 229.840
202505 215.610 111.800 216.381
202508 208.460 112.100 208.646
202511 214.872 113.200 212.974
202602 227.514 112.200 227.514

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1,347.75 mean?
Matsuya Co (TSE:8237) has a Cyclically Adjusted Revenue per Share of 円1,347.75 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 Matsuya Co and its competitors.
Is Matsuya Co's Cyclically Adjusted Revenue per Share too high?
Matsuya Co's current Cyclically Adjusted Revenue per Share is 円1,347.75. Overall, Matsuya Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Matsuya Co's Cyclically Adjusted Revenue per Share compare to DDS?
Matsuya Co's Cyclically Adjusted Revenue per Share of 円1,347.75 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 Matsuya Co and its competitors. Matsuya Co's current Cyclically Adjusted Revenue per Share is 円1,347.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Matsuya Co stock overvalued right now?
Based on GuruFocus' analysis, Matsuya Co (TSE:8237) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,137.19, compared to a current price of 円1,778.00 — trading 56.4% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円1,347.75. Matsuya Co's overall GF Score™ is 55/100 with 4 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 Matsuya Co (TSE:8237), the current Cyclically Adjusted Revenue per Share is 円1,347.75 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 Matsuya Co (TSE:8237) Overvalued in 2026?

Based on GuruFocus' analysis, Matsuya Co stock appears to be overvalued. The current stock price of 円1,778.00 is trading 56.4% above its estimated GF Value™ of 円1,137.19. GuruFocus considers Matsuya Co to be Significantly Overvalued.

Key valuation signals for TSE:8237:

  • Cyclically Adjusted Revenue per Share: 円1,347.75
  • GF Value™: 円1,137.19 vs. price of 円1,778.00 (56.4% above fair value)
  • GF Score™: 55/100 with 4 warning signs

No single metric tells the full story. See the TSE:8237 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Matsuya Co Business Description

Address 6-1 Ginza 3-Chome, Chuo-Ku, Tokyo, JPN, 104-8130
Matsuya Co Ltd operates the Matsuya Ginza department store in Japan. It offers fashion products under various luxury brands, such as Louis Vuitton, Prada, and Miu Miu, as well as traditional handicrafts. It is also engaged in mail-order and related manufacturing, import/export, and wholesale business.
55GF Score

Get the complete analysis for TSE:8237

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

円1,778.00
Price
円1,137.19
GF Value