JSS (TSE:6074) PB Ratio: 0.66 (As of Jul. 29, 2026) — 15% Below Median

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:6074 JSS Corp TSE:6074
60 GF Score
Price 円520.00
GF Value 円527.22
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is JSS PB Ratio?

JSS TSE:6074 60 PB Ratio is 0.66 as of Jul. 29, 2026, which is 15% below its 10-year median of 0.78. GuruFocus rates TSE:6074 with a GF Score™ of 60/100 and a GF Value™ of 円527.22 (Fairly Valued). The stock has 2 warning signs investors should review. Among 794 Travel & Leisure companies, JSS ranks better than 77.83% on this metric.

The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-07-29), JSS's share price is 円520.00. JSS's Book Value per Share for the quarter that ended in Mar. 2026 was 円790.54. Hence, JSS's PB Ratio of today is 0.66.

Good Sign:

JSS Corp stock PB Ratio (=0.65) is close to 1-year low of 0.6.

The historical rank and industry rank for JSS's PB Ratio or its related term are showing as below:

TSE:6074' s PB Ratio Range Over the Past 10 Years
Min: 0.49   Med: 0.78   Max: 2.23
Current: 0.66

During the past 13 years, JSS's highest PB Ratio was 2.23. The lowest was 0.49. And the median was 0.78.

TSE:6074's PB Ratio is ranked better than
77.83% of 794 companies
in the Travel & Leisure industry
Industry Median: 1.475 vs TSE:6074: 0.66

During the past 12 months, JSS's average Book Value Per Share Growth Rate was 5.70% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 4.90% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 5.30% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 3.40% per year.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of JSS was 17.70% per year. The lowest was -3.50% per year. And the median was 7.70% per year.

Back to Basics: PB Ratio


JSS  (TSE:6074) PB Ratio Explanation

Unlike valuation ratios relative to the earning power such as PE Ratio, PE Ratio without NRI, PS Ratio, Price-to-Operating-Cash-Flow , or Price-to-Free-Cash-Flow, the PB Ratio measures the valuation of the stock relative to the underlying asset of the company.

The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.


Be Aware

Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.


JSS PB Ratio Related Terms


JSS PB Ratio Historical Data

* Premium members only.

The historical data trend for JSS's PB Ratio 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.

JSS PB Ratio Chart

JSS Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.66 0.80 0.70 0.56 0.64

JSS Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
PB Ratio 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 0.70 0.61 0.56 0.71 0.64

TSE:6074 vs AS, HAS, LTH: PB Ratio Comparison

For the Leisure subindustry, JSS's PB Ratio, along with its competitors' market caps and PB 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.


JSS PB Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, JSS's PB Ratio distribution charts can be found below:

* The bar in red indicates where JSS's PB Ratio falls into.


TSE:6074
60GF Score
JSS Corp TSE:6074
PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSS PB Ratio Calculation

The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.

JSS's PB Ratio for today is calculated as follows:

PB Ratio=Share Price/Book Value per Share (Q: Mar. 2026)
=520.00/790.542
=0.66

* 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.

It can also be calculated from the numbers for the whole company:

A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.

Frequently Asked Questions Learn more about PB Ratio →
What does a PB Ratio of 0.66 mean?
JSS (TSE:6074) has a PB Ratio of 0.66 as of Jul. 29, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on JSS and its competitors. This is 15% below median its historical median of 0.78. Over the past decade, JSS's PB Ratio has ranged from 0.49 to 2.23. According to the industry distribution chart, JSS ranks #176 out of 794 companies in the Travel & Leisure industry, placing it in the top 22.2%.
Is JSS's PB Ratio too high?
JSS's current PB Ratio of 0.66 is 15% below median its 10-year median of 0.78. Over the past 10 years, this metric has ranged from a low of 0.49 to a high of 2.23. The Travel & Leisure industry median PB Ratio is 1.48. JSS's value of 0.66 is 55.3% below this industry median. Based on the distribution chart, JSS ranks #176 out of 794 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, JSS has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSS's PB Ratio compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, JSS ranks #176 out of 794 companies for PB Ratio. This places JSS in the top 22% of its industry — outperforming the majority of peers. The industry median PB Ratio is 1.48. JSS's value of 0.66 is 55.3% below this benchmark. Historically, JSS's own PB Ratio has ranged from 0.49 to 2.23 over the past decade. While the company's 10-year median is 0.78 vs. the industry median of 1.48, JSS has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PB Ratio for a Travel & Leisure company?
The median PB Ratio among Travel & Leisure companies is 1.48, based on 794 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSS's current PB Ratio of 0.66 is 55.3% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on JSS and its competitors. For the Travel & Leisure industry, the median PB Ratio is 1.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSS's current PB Ratio is 0.66, which is 15% below median its own 10-year median of 0.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSS stock overvalued right now?
Based on GuruFocus' analysis, JSS (TSE:6074) is currently considered Fairly Valued. The stock's GF Value™ is 円527.22, compared to a current price of 円520.00 — trading 1.4% below its estimated fair value. The current PB Ratio is 0.66, which is 15% below median its 10-year median of 0.78 and 55.3% below the Travel & Leisure industry median of 1.48. JSS's overall GF Score™ is 60/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For JSS (TSE:6074), the current PB Ratio is 0.66 as of Jul. 29, 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 JSS (TSE:6074) Overvalued in 2026?

Based on GuruFocus' analysis, JSS stock appears to be undervalued. The current stock price of 円520.00 is trading 1.4% below its estimated GF Value™ of 円527.22. GuruFocus considers JSS to be Fairly Valued.

Key valuation signals for TSE:6074:

  • PB Ratio: 0.66 (15% below median its 10-year median of 0.78)
  • GF Value™: 円527.22 vs. price of 円520.00 (1.4% below fair value)
  • GF Score™: 60/100 with 2 warning signs
  • Industry Position: 55.3% below the Travel & Leisure median (#176 of 794)

No single metric tells the full story. See the TSE:6074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JSS Business Description

Address Kaneda Tosabori Building, 9th Floor, Osaka-shi Nishi-ku, Tosabori 1 - chome 4 - 11, Tokyo, JPN, 550-0001
JSS Corp is engaged in the operation of swimming schools. It operates a swimming school, tennis school, and fitness club. The company also sells sporting goods. Geographically the activities are carried out through Japan.
60GF Score

Get the complete analysis for TSE:6074

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

円520.00
Price
円527.22
GF Value