MAT (Mattel) Cyclically Adjusted Book per Share: $5.08 (As of Mar. 2026)


MAT Mattel Inc MAT
68 GF Score
Price $13.87
GF Value $21.81
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Mattel Cyclically Adjusted Book per Share?

Mattel MAT +0.73% 68 Cyclically Adjusted Book per Share is $5.08 as of Mar. 2026. GuruFocus rates MAT with a GF Score™ of 68/100 and a GF Value™ of $21.81 (Significantly Undervalued). The stock has 1 warning sign 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 Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Mattel's adjusted book value per share for the three months ended in Mar. 2026 was $7.249. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is $5.08 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Mattel's average Cyclically Adjusted Book Growth Rate was -2.90% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -5.80% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was -4.70% per year. During the past 10 years, the average Cyclically Adjusted Book Growth Rate was -4.80% 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 Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Mattel was 10.50% per year. The lowest was -6.80% per year. And the median was 2.70% per year.

As of today (2026-06-24), Mattel's current stock price is $13.87. Mattel's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was $5.08. Mattel's Cyclically Adjusted PB Ratio of today is 2.73.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Mattel was 4.28. The lowest was 1.06. And the median was 3.13.


Mattel  (NAS:MAT) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB 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 PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Mattel's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=13.87/5.08
=2.73

* 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 PB Ratio of Mattel was 4.28. The lowest was 1.06. And the median was 3.13.


Be Aware

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


Mattel Cyclically Adjusted Book per Share Related Terms


Mattel Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Mattel's Cyclically Adjusted Book 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.

Mattel Cyclically Adjusted Book per Share Chart

Mattel Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.17 6.04 5.64 5.26 5.05

Mattel Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book 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 5.23 5.18 5.14 5.05 5.08

MAT vs PLNT, YETI, GOLF: Cyclically Adjusted Book per Share Comparison

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


Mattel Cyclically Adjusted PB Ratio vs Travel & Leisure Industry

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

* The bar in red indicates where Mattel's Cyclically Adjusted PB Ratio falls into.


MAT
68GF Score
Mattel Inc MAT
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Mattel Cyclically Adjusted Book 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 Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value 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 Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book 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, Mattel's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=7.249/330.2130*330.2130
=7.249

Current CPI (Mar. 2026) = 330.2130.

Mattel Quarterly Data

Book Value per Share CPI Adj_Book
201606 6.783 241.018 9.293
201609 7.060 241.428 9.656
201612 7.032 241.432 9.618
201703 6.468 243.801 8.760
201706 6.033 244.955 8.133
201709 4.189 246.819 5.604
201712 3.627 246.524 4.858
201803 2.856 249.554 3.779
201806 1.929 251.989 2.528
201809 1.931 252.439 2.526
201812 1.931 251.233 2.538
201903 1.501 254.202 1.950
201906 1.219 256.143 1.572
201909 1.309 256.759 1.683
201912 1.418 256.974 1.822
202003 0.455 258.115 0.582
202006 0.248 257.797 0.318
202009 1.162 260.280 1.474
202012 1.752 260.474 2.221
202103 1.359 264.877 1.694
202106 1.512 271.696 1.838
202109 3.774 274.310 4.543
202112 4.473 278.802 5.298
202203 4.590 287.504 5.272
202206 4.891 296.311 5.451
202209 5.552 296.808 6.177
202212 5.802 296.797 6.455
202303 5.474 301.836 5.989
202306 5.543 305.109 5.999
202309 5.761 307.789 6.181
202312 6.168 306.746 6.640
202403 5.887 312.332 6.224
202406 5.805 314.175 6.101
202409 6.866 315.301 7.191
202412 6.862 315.605 7.180
202503 6.595 319.799 6.810
202506 6.739 322.561 6.899
202509 7.273 324.800 7.394
202512 7.410 324.054 7.551
202603 7.249 330.213 7.249

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of $5.08 mean?
Mattel (MAT) has a Cyclically Adjusted Book per Share of $5.08 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Mattel and its competitors.
Is Mattel's Cyclically Adjusted Book per Share too high?
Mattel's current Cyclically Adjusted Book per Share is $5.08. Overall, Mattel has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Mattel's Cyclically Adjusted Book per Share compare to PLNT and YETI?
Mattel's Cyclically Adjusted Book per Share of $5.08 can be compared against companies in the Travel & Leisure 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 Book per Share for a Travel & Leisure company?
A good Cyclically Adjusted Book per Share depends on the Travel & Leisure industry context. However, Cyclically Adjusted Book 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 Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Mattel and its competitors. Mattel's current Cyclically Adjusted Book per Share is $5.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mattel stock overvalued right now?
Based on GuruFocus' analysis, Mattel (MAT) is currently considered Significantly Undervalued. The stock's GF Value™ is $21.81, compared to a current price of $13.87 — trading 36.4% below its estimated fair value. The current Cyclically Adjusted Book per Share is $5.08. Mattel's overall GF Score™ is 68/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Mattel (MAT), the current Cyclically Adjusted Book per Share is $5.08 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 Mattel (MAT) Overvalued in 2026?

Based on GuruFocus' analysis, Mattel stock appears to be undervalued. The current stock price of $13.87 is trading 36.4% below its estimated GF Value™ of $21.81. GuruFocus considers Mattel to be Significantly Undervalued.

Key valuation signals for MAT:

  • Cyclically Adjusted Book per Share: $5.08
  • GF Value™: $21.81 vs. price of $13.87 (36.4% below fair value)
  • GF Score™: 68/100 with 1 warning sign

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


Mattel Business Description

Address 333 Continental Boulevard, El Segundo, CA, USA, 90245-5012
Mattel manufactures and markets toy products that are sold to its wholesale partners and direct to retail customers. The company offers products for children and families, including toys for infants and preschoolers, girls and boys, youth electronics, hand-held and other games, puzzles, educational toys, media-driven products, and plush and fashion-related toys. Mattel's owned portfolio includes Barbie, Hot Wheels, Fisher-Price, Thomas & Friends, and American Girl. In addition, it currently manufactures toy products for its segments both internally and externally (through manufacturing partners). Nearly 60% of its net sales were generated from North America in 2025, with the remainder stemming from international markets.
68GF Score

Get the complete analysis for MAT

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

$13.87
Price
$21.81
GF Value