TWAPF (TOWA Pharmaceutical Co) Cyclically Adjusted Revenue per Share: $15.17 (As of Mar. 2026)


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
85 GF Score
Price $26.00
GF Value $14.43
! 7 Warning Signs
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What is TOWA Pharmaceutical Co Cyclically Adjusted Revenue per Share?

TOWA Pharmaceutical Co TWAPF 85 Cyclically Adjusted Revenue per Share is $15.17 as of Mar. 2026. GuruFocus rates TWAPF with a GF Score™ of 85/100 and a GF Value™ of $14.43. 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.

TOWA Pharmaceutical Co's adjusted revenue per share for the three months ended in Mar. 2026 was $8.916. 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 $15.17 for the trailing ten years ended in Mar. 2026.

During the past 12 months, TOWA Pharmaceutical Co's average Cyclically Adjusted Revenue Growth Rate was 13.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 15.90% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 16.70% 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 TOWA Pharmaceutical Co was 17.80% per year. The lowest was 9.00% per year. And the median was 15.70% per year.

As of today (2026-07-11), TOWA Pharmaceutical Co's current stock price is $26.00. TOWA Pharmaceutical Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was $15.17. TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio of today is 1.71.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of TOWA Pharmaceutical Co was 2.34. The lowest was 0.72. And the median was 1.30.


TOWA Pharmaceutical Co  (OTCPK:TWAPF) 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.

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

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=26.00/15.17
=1.71

* 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 TOWA Pharmaceutical Co was 2.34. The lowest was 0.72. And the median was 1.30.


Be Aware

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


TOWA Pharmaceutical Co Cyclically Adjusted Revenue per Share Related Terms


TOWA Pharmaceutical Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co Cyclically Adjusted Revenue per Share Chart

TOWA Pharmaceutical 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 17.28 29.81 22.98 28.97 15.17

TOWA Pharmaceutical Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 28.97 18.53 19.33 16.29 15.17

TWAPF vs ZTS, UTHR: Cyclically Adjusted Revenue per Share Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.


TOWA Pharmaceutical Co Cyclically Adjusted PS Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

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


TWAPF
85GF Score
TOWA Pharmaceutical Co Ltd TWAPF
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical 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, TOWA Pharmaceutical 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)
=8.916/112.7000*112.7000
=8.916

Current CPI (Mar. 2026) = 112.7000.

TOWA Pharmaceutical Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 3.892 98.100 4.471
201609 4.062 98.000 4.671
201612 4.061 98.400 4.651
201703 3.532 98.100 4.058
201706 3.815 98.500 4.365
201709 3.764 98.800 4.294
201712 4.280 99.400 4.853
201803 4.073 99.200 4.627
201806 4.355 99.200 4.948
201809 3.964 99.900 4.472
201812 4.885 99.700 5.522
201903 4.536 99.700 5.127
201906 4.942 99.800 5.581
201909 4.708 100.100 5.301
201912 5.006 100.500 5.614
202003 4.536 100.300 5.097
202006 6.619 99.900 7.467
202009 7.070 99.900 7.976
202012 7.775 99.300 8.824
202103 6.736 99.900 7.599
202106 7.747 99.500 8.775
202109 7.093 100.100 7.986
202112 7.569 100.100 8.522
202203 6.701 101.100 7.470
202206 6.729 101.800 7.449
202209 6.399 103.100 6.995
202212 7.515 104.100 8.136
202303 10.405 104.400 11.232
202306 7.840 105.200 8.399
202309 7.262 106.200 7.706
202312 8.598 106.800 9.073
202403 8.084 107.200 8.499
202406 8.052 108.200 8.387
202409 8.646 108.900 8.948
202412 9.290 110.700 9.458
202503 8.976 111.100 9.105
202506 9.162 111.700 9.244
202509 8.975 112.000 9.031
202512 9.588 113.000 9.563
202603 8.916 112.700 8.916

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 $15.17 mean?
TOWA Pharmaceutical Co (TWAPF) has a Cyclically Adjusted Revenue per Share of $15.17 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 TOWA Pharmaceutical Co and its competitors.
Is TOWA Pharmaceutical Co's Cyclically Adjusted Revenue per Share too high?
TOWA Pharmaceutical Co's current Cyclically Adjusted Revenue per Share is $15.17. Overall, TOWA Pharmaceutical Co has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Cyclically Adjusted Revenue per Share compare to ZTS and UTHR?
TOWA Pharmaceutical Co's Cyclically Adjusted Revenue per Share of $15.17 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Cyclically Adjusted Revenue per Share depends on the Drug Manufacturers 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 TOWA Pharmaceutical Co and its competitors. TOWA Pharmaceutical Co's current Cyclically Adjusted Revenue per Share is $15.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
TOWA Pharmaceutical Co (TWAPF) has a current Cyclically Adjusted Revenue per Share of $15.17. The stock's GF Value™ is $14.43, compared to a current price of $26.00 — trading 80.2% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is $15.17. TOWA Pharmaceutical Co's overall GF Score™ is 85/100 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 TOWA Pharmaceutical Co (TWAPF), the current Cyclically Adjusted Revenue per Share is $15.17 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $26.00 is trading 80.2% above its estimated GF Value™ of $14.43.

Key valuation signals for TWAPF:

  • Cyclically Adjusted Revenue per Share: $15.17
  • GF Value™: $14.43 vs. price of $26.00 (80.2% above fair value)
  • GF Score™: 85/100 with 7 warning signs

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
85GF Score

Get the complete analysis for TWAPF

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

$26.00
Price
$14.43
GF Value