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Agencia Comercial SpiritsAGCC -1.10%21 Graham Number is $0.59 as of Dec. 2025. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 133 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks worse than 97.74% 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.
The historical rank and industry rank for Agencia Comercial Spirits's Graham Number or its related term are showing as below:
AGCC'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 15.02 Med: 15.02 Max: 24.41
Current: 24.41
During the past 3 years, the highest Price to Graham Number ratio of Agencia Comercial Spirits was 24.41. The lowest was 15.02. And the median was 15.02.
AGCC's Price-to-Graham-Number is ranked worse than 97.74% of 133
companies
in the Beverages - Alcoholic industry
Industry Median: 1.45
vs AGCC: 24.41
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
Agencia Comercial Spirits (NAS:AGCC) 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.
Agencia Comercial Spirits's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Dec. 2025 )
=
14.40
/
0.59
=
24.53
* 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.
Agencia Comercial Spirits Graham Number Related Terms
Agencia Comercial Spirits Graham Number Historical Data
* 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.
Agencia Comercial Spirits Graham Number Chart
Agencia Comercial Spirits Annual Data
Trend
Dec23
Dec24
Dec25
Graham Number
0.16
0.37
0.65
Agencia Comercial Spirits Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Graham Number
0.00
0.00
0.34
0.38
0.59
AGCC vs SNDL, MGPI, CWGL: Graham Number Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits'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.
Agencia Comercial Spirits Price-to-Graham-Number vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits'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.
Agencia Comercial Spirits (AGCC) has a Graham Number of $0.59 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Agencia Comercial Spirits and its competitors. According to the industry distribution chart, Agencia Comercial Spirits ranks #130 out of 133 companies in the Beverages - Alcoholic industry, placing it in the top 97.7%.
Is Agencia Comercial Spirits' Graham Number too high?
Agencia Comercial Spirits' current Graham Number is $0.59. The Beverages - Alcoholic industry median Graham Number is 1.45. Agencia Comercial Spirits' value of $0.59 is 59.3% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #130 out of 133 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. Overall, Agencia Comercial Spirits has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Agencia Comercial Spirits' Graham Number compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #130 out of 133 companies for Graham Number. This places Agencia Comercial Spirits in the lower half of its industry. The industry median Graham Number is 1.45. Agencia Comercial Spirits' value of $0.59 is 59.3% below this benchmark. 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 Beverages - Alcoholic company?
The median Graham Number among Beverages - Alcoholic companies is 1.45, based on 133 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. Agencia Comercial Spirits's current Graham Number of $0.59 is 59.3% 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 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 Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Graham Number is 1.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Graham Number is $0.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Agencia Comercial Spirits stock overvalued right now?
Agencia Comercial Spirits (AGCC) has a current Graham Number of $0.59. The current Graham Number is $0.59 and 59.3% below the Beverages - Alcoholic industry median of 1.45. Agencia Comercial Spirits' overall GF Score™ is 21/100 with 3 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 Agencia Comercial Spirits (AGCC), the current Graham Number is $0.59 as of Dec. 2025. 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.
Agencia Comercial Spirits Ltd specializes in the procurement, distribution, and sale of high-quality whiskies, including both bottled and cask whisky in both Taiwan and international markets. The company's product portfolio includes the distribution of bottled whisky, raw cask whisky, and proprietary brand whisky.
21GF Score
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