SGLOF (Food & Life) E10: $0.10 (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
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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.

SGLOF Food & Life Companies Ltd SGLOF
66 GF Score
Price $33.85
GF Value $4.87
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Food & Life E10?

Food & Life SGLOF 66 E10 is $0.10 as of Mar. 2026. GuruFocus rates SGLOF with a GF Score™ of 66/100 and a GF Value™ of $4.87 (Significantly Overvalued). The stock has 5 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller P/E calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years.

Food & Life's adjusted earnings per share data for the three months ended in Mar. 2026 was $0.253. Add all the adjusted EPS for the past 10 years together and divide 10 will get our e10, which is $0.10 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Food & Life's average E10 Growth Rate was 23.70% 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 E10 growth rate using E10 data.

As of today (2026-08-09), Food & Life's current stock price is $33.85. Food & Life's E10 for the quarter that ended in Mar. 2026 was $0.10. Food & Life's Shiller PE Ratio of today is 338.50.

During the past 12 years, the highest Shiller PE Ratio of Food & Life was 109.12. The lowest was 53.81. And the median was 88.97.


Food & Life  (OTCPK:SGLOF) E10 Explanation

If a company grows much fast than inflation, E10 may underestimate the company's earnings power. Shiller PE Ratio can seem to be too high even the actual P/E is low.

For the Shiller P/E, the earnings of the past 10 years are inflation-adjusted and averaged. The result is used for P/E calculation. Since it looks at the average over the last 10 years, the Shiller P/E is also called PE10.

The Shiller P/E was first used by professor Robert Shiller to measure the valuation of the overall market. The same calculation is applied here to individual companies.

Food & Life's Shiller P/E Ratio of today is calculated as

Shiller PE Ratio=Share Price/E10
=33.85/0.10
=338.50

* 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 12 years, the highest Shiller P/E Ratio of Food & Life was 109.12. The lowest was 53.81. And the median was 88.97.


Be Aware

Shiller PE Ratio works better for cyclical companies. It gives you a better idea on the company's real earnings power.


Food & Life E10 Related Terms


Food & Life E10 Historical Data

* Premium members only.

The historical data trend for Food & Life's E10 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.

Food & Life E10 Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
E10
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.10

Food & Life Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
E10 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 0.17 0.11 0.10 0.11 0.10

SGLOF vs MCD, SBUX, YUM: E10 Comparison

For the Restaurants subindustry, Food & Life's Shiller PE Ratio, along with its competitors' market caps and Shiller PE 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.


Food & Life Shiller PE Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Shiller PE Ratio distribution charts can be found below:

* The bar in red indicates where Food & Life's Shiller PE Ratio falls into.


SGLOF
66GF Score
Food & Life Companies Ltd SGLOF
E10 is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Food & Life E10 Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller P/E calculation. When we calculate the today's Shiller P/E ratio of a stock, we use today's price divided by E10.

What is E10? How do we calculate E10?

E10 is the average of the inflation adjusted earnings of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the E10 of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the earnings from 2001 through 2010.

We adjusted the earnings of 2001 earnings data with the total inflation from 2001 through 2010 to the equivalent earnings in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart earned $1 a share in 2001, then the 2001's equivalent earnings in 2010 is $1.4 a share. If Wal-Mart earns $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 earnings in 2010 is $1.35. So on and so forth, you get the equivalent earnings of past 10 years. Then you add them together and divided the sum by 10 to get E10.

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, Food & Life's adjusted earnings per share data for the three months ended in Mar. 2026 was:

Adj_EPS= Earnings per Share (Diluted) /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=0.253/112.7000*112.7000
=0.253

Current CPI (Mar. 2026) = 112.7000.

Food & Life Quarterly Data

per share eps CPI Adj_EPS
201606 0.023 98.100 0.026
201609 0.004 98.000 0.005
201612 0.056 98.400 0.064
201703 0.060 98.100 0.069
201706 0.054 98.500 0.062
201709 0.105 98.800 0.120
201712 0.075 99.400 0.085
201803 0.081 99.200 0.092
201806 0.079 99.200 0.090
201809 0.076 99.900 0.086
201812 0.096 99.700 0.109
201903 0.094 99.700 0.106
201906 0.113 99.800 0.128
201909 0.087 100.100 0.098
201912 0.119 100.500 0.133
202003 0.082 100.300 0.092
202006 -0.033 99.900 -0.037
202009 0.089 99.900 0.100
202012 0.170 99.300 0.193
202103 0.146 99.900 0.165
202106 0.115 99.500 0.130
202109 0.094 100.100 0.106
202112 0.128 100.100 0.144
202203 0.080 101.100 0.089
202206 -0.011 101.800 -0.012
202209 -0.049 103.100 -0.054
202212 0.021 104.100 0.023
202303 0.095 104.400 0.103
202306 0.062 105.200 0.066
202309 0.069 106.200 0.073
202312 0.097 106.800 0.102
202403 0.115 107.200 0.121
202406 0.085 108.200 0.089
202409 0.130 108.900 0.135
202412 0.174 110.700 0.177
202503 0.168 111.100 0.170
202506 0.187 111.700 0.189
202509 0.143 112.000 0.144
202512 0.239 113.000 0.238
202603 0.253 112.700 0.253

Add all the adjusted EPS together and divide 10 will get our e10.

Frequently Asked Questions Learn more about E10 →
What does a E10 of $0.10 mean?
Food & Life (SGLOF) has a E10 of $0.10 as of Mar. 2026. E10 represents the company's inflation-adjusted earnings per share over a 10-year period. View historical data on Food & Life and its competitors.
Is Food & Life's E10 too high?
Food & Life's current E10 is $0.10. Overall, Food & Life has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Food & Life's E10 compare to MCD and SBUX?
Food & Life's E10 of $0.10 can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good E10 for a Restaurants company?
A good E10 depends on the Restaurants industry context. However, E10 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 E10 mean?
A high E10 can signal that a stock is expensive relative to its fundamentals. E10 represents the company's inflation-adjusted earnings per share over a 10-year period. View historical data on Food & Life and its competitors. Food & Life's current E10 is $0.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Based on GuruFocus' analysis, Food & Life (SGLOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $4.87, compared to a current price of $33.85 — trading 595.1% above its estimated fair value. The current E10 is $0.10. Food & Life's overall GF Score™ is 66/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is E10 calculated?
E10 is calculated from a company's financial statements. For Food & Life (SGLOF), the current E10 is $0.10 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $33.85 is trading 595.1% above its estimated GF Value™ of $4.87. GuruFocus considers Food & Life to be Significantly Overvalued.

Key valuation signals for SGLOF:

  • E10: $0.10
  • GF Value™: $4.87 vs. price of $33.85 (595.1% above fair value)
  • GF Score™: 66/100 with 5 warning signs

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
66GF Score

Get the complete analysis for SGLOF

E10 is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$33.85
Price
$4.87
GF Value