Cotta Co (FSE:3359) EV-to-OCF: (As of Sep. 13, 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.

FSE:3359 Cotta Co Ltd FSE:3359
12 GF Score
Price 円369.00
GF Value 円844.02
! 6 Warning Signs
View Full Analysis

What is Cotta Co EV-to-OCF?

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, Cotta Co's Enterprise Value is 円4,977 Mil. Cotta Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 円0 Mil. Therefore, Cotta Co's EV-to-OCF for today is .

The historical rank and industry rank for Cotta Co's EV-to-OCF or its related term are showing as below:

FSE:3359' s EV-to-OCF Range Over the Past 10 Years
Min: 5.73   Med: 0   Max: 5.73
Current: 5.73

During the past 13 years, the highest EV-to-OCF of Cotta Co was 5.73. The lowest was 5.73. And the median was .

FSE:3359's EV-to-OCF is ranked better than
59.61% of 411 companies
in the Packaging & Containers industry
Industry Median: 8.12 vs FSE:3359: 5.73

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-09-13), Cotta Co's stock price is 円369.00. Cotta Co's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was 円7.871. Therefore, Cotta Co's PE Ratio (TTM) for today is 46.88.


Cotta Co  (FSE:3359) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Cotta Co's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=369.00/7.871
=46.88

Cotta Co's share price for today is 円369.00.
Cotta Co's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円7.871.

* 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.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


Cotta Co EV-to-OCF Related Terms


Cotta Co EV-to-OCF Historical Data

* Premium members only.

The historical data trend for Cotta Co's EV-to-OCF 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.

Cotta Co EV-to-OCF Chart

Cotta Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
EV-to-OCF
Get a 7-Day Free Trial Premium Member Only Premium Member Only -61.24 14.05 13.85 14.15 6.17

Cotta Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25 Mar26 Jun26
EV-to-OCF 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 0.00 0.00 6.17 0.00 0.00

FSE:3359 vs SW, AMCR, PKG: EV-to-OCF Comparison

For the Packaging & Containers subindustry, Cotta Co's EV-to-OCF, along with its competitors' market caps and EV-to-OCF 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.


Cotta Co EV-to-OCF vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's EV-to-OCF distribution charts can be found below:

* The bar in red indicates where Cotta Co's EV-to-OCF falls into.


FSE:3359
12GF Score
Cotta Co Ltd FSE:3359
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cotta Co EV-to-OCF Calculation

Cotta Co's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=4977.034/0
=

Cotta Co's current Enterprise Value is 円4,977 Mil.
Cotta Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円0 Mil.

* 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.

Is Cotta Co (FSE:3359) Overvalued in 2026?

Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued. The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.

Key valuation signals for FSE:3359:

  • EV-to-OCF:
  • GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
  • GF Score™: 12/100 with 6 warning signs

No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cotta Co Business Description

Other Exchanges 3359:Japan
Address 4478-8 Kamiao, Oita Prefecture, Tsukumi, JPN, 879-2461
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score

Get the complete analysis for FSE:3359

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

円369.00
Price
円844.02
GF Value