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ATIF HoldingsAUC +6.92%54 Graham Number is $5.69 as of Jan. 2026. GuruFocus rates AUC with a GF Score™ of 54/100 and a GF Value™ of $1.51 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 521 Capital Markets companies, ATIF Holdings ranks worse than 54.32% 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 (2026-08-26), the stock price of ATIF Holdings is $6.80. ATIF Holdings's graham number for the quarter that ended in Jan. 2026 was $5.69. Therefore, ATIF Holdings's Price to Graham Number ratio for today is 1.20.
The historical rank and industry rank for ATIF Holdings's Graham Number or its related term are showing as below:
AUC'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.2 Med: 0.71 Max: 1.2
Current: 1.2
During the past 9 years, the highest Price to Graham Number ratio of ATIF Holdings was 1.20. The lowest was 0.20. And the median was 0.71.
AUC's Price-to-Graham-Number is ranked worse than 54.32% of 521
companies
in the Capital Markets industry
Industry Median: 1.1
vs AUC: 1.20
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
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.
ATIF Holdings's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Jan. 2026 )
=
6.80
/
5.69
=
1.20
* 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.
ATIF Holdings Graham Number Related Terms
ATIF Holdings Graham Number Historical Data
* Premium members only.
The historical data trend for ATIF Holdings'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 Capital Markets subindustry, ATIF Holdings'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.
ATIF Holdings Price-to-Graham-Number vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, ATIF Holdings's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where ATIF Holdings'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.
ATIF Holdings (AUC) has a Graham Number of $5.69 as of Jan. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on ATIF Holdings and its competitors. According to the industry distribution chart, ATIF Holdings ranks #283 out of 521 companies in the Capital Markets industry, placing it in the top 54.3%.
Is ATIF Holdings' Graham Number too high?
ATIF Holdings' current Graham Number is $5.69. The Capital Markets industry median Graham Number is 1.10. ATIF Holdings' value of $5.69 is 417.3% above this industry median. Based on the distribution chart, ATIF Holdings ranks #283 out of 521 companies in the Capital Markets industry, which is below the industry midpoint. Overall, ATIF Holdings has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ATIF Holdings' Graham Number compare to NAKA and SRL?
According to the Capital Markets industry distribution chart, ATIF Holdings ranks #283 out of 521 companies for Graham Number. This places ATIF Holdings in the lower half of its industry. The industry median Graham Number is 1.10. ATIF Holdings' value of $5.69 is 417.3% above 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 Capital Markets company?
The median Graham Number among Capital Markets companies is 1.10, based on 521 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. ATIF Holdings's current Graham Number of $5.69 is 417.3% 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 ATIF Holdings and its competitors. For the Capital Markets industry, the median Graham Number is 1.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATIF Holdings's current Graham Number is $5.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATIF Holdings stock overvalued right now?
Based on GuruFocus' analysis, ATIF Holdings (AUC) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.51, compared to a current price of $6.80 — trading 350.3% above its estimated fair value. The current Graham Number is $5.69 and 417.3% above the Capital Markets industry median of 1.10. ATIF Holdings' overall GF Score™ is 54/100 with 5 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 ATIF Holdings (AUC), the current Graham Number is $5.69 as of Jan. 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 ATIF Holdings (AUC) Overvalued in 2026?
Based on GuruFocus' analysis, ATIF Holdings stock appears to be overvalued.
The current stock price of $6.80 is trading 350.3% above its estimated GF Value™ of $1.51.
GuruFocus considers ATIF Holdings to be Significantly Overvalued.
Key valuation signals for AUC:
Graham Number: $5.69
GF Value™: $1.51 vs. price of $6.80 (350.3% above fair value)
Industry Position: 417.3% above the Capital Markets median (#283 of 521)
No single metric tells the full story. See the AUC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATIF Holdings Ltd is a consulting company. It provides financial consulting services to small and medium-sized enterprises. It operates in one operating segment, which is the consulting service business. The company prominently generated revenues from consulting services to its clients. Geographically, the maximum revenue is derived from Hong Kong.
54GF Score
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