And ST HD CoACOLF 90 Graham Number is $17.98 as of Feb. 2026, which is 1505% above its 10-year median of 1.12. GuruFocus rates ACOLF with a GF Score™ of 90/100 and a GF Value™ of $24.85. The stock has 6 warning signs investors should review. Among 709 Manufacturing - Apparel & Accessories companies, And ST HD Co ranks worse than 59.52% on this metric.
Graham Number is a figure that measures a stock's fundamental value by taking into account the company's earnings per share and book value per share. The Graham number is the upper bound of the price range that a defensive investor should pay for the stock. According to the theory, any stock price below the Graham number is considered undervalued, and thus worth investing in.
As of today (2026-07-12), the stock price of And ST HD Co is $25.16. And ST HD Co's graham number for the quarter that ended in Feb. 2026 was $17.98. Therefore, And ST HD Co's Price to Graham Number ratio for today is 1.41.
The historical rank and industry rank for And ST HD Co's Graham Number or its related term are showing as below:
ACOLF'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.85 Med: 1.12 Max: 3.27
Current: 1.25
During the past 13 years, the highest Price to Graham Number ratio of And ST HD Co was 3.27. The lowest was 0.85. And the median was 1.12.
ACOLF's Price-to-Graham-Number is ranked worse than 59.52% of 709
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.02
vs ACOLF: 1.25
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
And ST HD Co (OTCPK:ACOLF) Graham Number Explanation
Ben Graham actually did not publish a formula like this. But he wrote in The Intelligent Investor (1948 version) regarding to the criteria for purchases:
Current price should not be more than 15 times average earnings of the past three years.
Current price should not be more than 1.5 times the book value last reported. However, a multiplier of earnings below 15 could justify a correspondingly higher multiplier of assets. As a rule of thumb we suggest that the product of the multiplier times the ratio of price to book value should not exceed 22.5. (This figure corresponds to 15 times earnings and 1.5 times book value. It would admit an issue selling at only 9 times earnings and 2.5 times asset value, etc.)
Unlike valuation methods such as DCF or Discounted Earnings, the Graham number does not take growth into the valuation. Unlike the valuation methods based on book value alone, it takes into account the earnings power. Therefore, the Graham Number is a combination of asset valuation and earnings power valuation.
In general, the Graham number is a very conservative way of valuing a stock. It cannot be applied to companies with negative book values.
And ST HD Co's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Feb. 2026 )
=
25.16
/
17.87
=
1.41
* 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.
Be Aware
Please keep these in mind:
1. Graham Number does not take growth into account. Therefore it underestimates the values of the companies that have good earnings growth. We feel that if the earnings per share grows more than 10% a year, Graham Number underestimates the value.
2. Graham Number punishes the companies that have temporarily low earnings. Therefore, an average of earnings makes more sense in the calculation of Graham Number.
3. Graham Numbers underestimates companies that are light with book.
And ST HD Co Graham Number Related Terms
And ST HD Co Graham Number Historical Data
* Premium members only.
The historical data trend for And ST HD Co's Graham Number 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.
For the Apparel Manufacturing subindustry, And ST HD Co's Price-to-Graham-Number, along with its competitors' market caps and Price-to-Graham-Number 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.
And ST HD Co Price-to-Graham-Number vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, And ST HD Co's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where And ST HD Co's Price-to-Graham-Number falls into.
* 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.
And ST HD Co (ACOLF) has a Graham Number of $17.98 as of Feb. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on And ST HD Co and its competitors. This is 1505% above median its historical median of 1.12. Over the past decade, And ST HD Co's Graham Number has ranged from 0.85 to 3.27. According to the industry distribution chart, And ST HD Co ranks #422 out of 709 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 59.5%.
Is And ST HD Co's Graham Number too high?
And ST HD Co's current Graham Number of $17.98 is 1505% above median its 10-year median of 1.12. Over the past 10 years, this metric has ranged from a low of 0.85 to a high of 3.27. The Manufacturing - Apparel & Accessories industry median Graham Number is 1.02. And ST HD Co's value of $17.98 is 1662.7% above this industry median. Based on the distribution chart, And ST HD Co ranks #422 out of 709 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, And ST HD Co has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does And ST HD Co's Graham Number compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, And ST HD Co ranks #422 out of 709 companies for Graham Number. This places And ST HD Co in the lower half of its industry. The industry median Graham Number is 1.02. And ST HD Co's value of $17.98 is 1662.7% above this benchmark. Historically, And ST HD Co's own Graham Number has ranged from 0.85 to 3.27 over the past decade. While the company's 10-year median is 1.12 vs. the industry median of 1.02, And ST HD Co has consistently been above 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 Graham Number for a Manufacturing - Apparel & Accessories company?
The median Graham Number among Manufacturing - Apparel & Accessories companies is 1.02, based on 709 companies in the industry. Companies in the top quartile (top 25%) have a Graham Number significantly above this median, while those in the bottom quartile fall well below. However, Graham Number should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. And ST HD Co's current Graham Number of $17.98 is 1662.7% above 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 Graham Number mean?
A high Graham Number can signal that a stock is expensive relative to its fundamentals. The Graham Number values a company based on its per-share earnings and book value. View historical data on And ST HD Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Graham Number is 1.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. And ST HD Co's current Graham Number is $17.98, which is 1505% above median its own 10-year median of 1.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is And ST HD Co stock overvalued right now?
And ST HD Co (ACOLF) has a current Graham Number of $17.98. The stock's GF Value™ is $24.85, compared to a current price of $25.16 — trading 1.2% above its estimated fair value. The current Graham Number is $17.98, which is 1505% above median its 10-year median of 1.12 and 1662.7% above the Manufacturing - Apparel & Accessories industry median of 1.02. And ST HD Co's overall GF Score™ is 90/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Graham Number calculated?
Graham Number is calculated from a company's financial statements. For And ST HD Co (ACOLF), the current Graham Number is $17.98 as of Feb. 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 And ST HD Co (ACOLF) Overvalued in 2026?
Based on GuruFocus' analysis, And ST HD Co stock appears to be overvalued.
The current stock price of $25.16 is trading 1.2% above its estimated GF Value™ of $24.85.
Key valuation signals for ACOLF:
Graham Number: $17.98 (1505% above median its 10-year median of 1.12)
GF Value™: $24.85 vs. price of $25.16 (1.2% above fair value)
Industry Position: 1662.7% above the Manufacturing - Apparel & Accessories median (#422 of 709)
No single metric tells the full story. See the ACOLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
And ST HD Co Ltd is a fashion company engaged in the planning and sale of apparel and related products. Its segments include: Apparel and Sundries Related Business, and Others (Food and Beverage Business). It maintains a portfolio of diverse brands to suit each customer's changing preferences and lifestyle.
90GF Score
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