CEBTF (Citychamp Watch & Jewellery Group) Graham Number: $N/A (As of Dec. 2025)

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.

What is Citychamp Watch & Jewellery Group Graham Number?

Citychamp Watch & Jewellery Group CEBTF Graham Number is $N/A as of Dec. 2025. The stock has 4 warning signs investors should review. Among 754 Retail - Cyclical companies, Citychamp Watch & Jewellery Group ranks worse than 132625.86% 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 (2026-07-17), the stock price of Citychamp Watch & Jewellery Group is $0.01. Citychamp Watch & Jewellery Group's graham number for the quarter that ended in Dec. 2025 was $N/A. Therefore, Citychamp Watch & Jewellery Group's Price to Graham Number ratio for today is N/A.

The historical rank and industry rank for Citychamp Watch & Jewellery Group's Graham Number or its related term are showing as below:

During the past 13 years, the highest Price to Graham Number ratio of Citychamp Watch & Jewellery Group was 5.39. The lowest was 1.87. And the median was 2.75.

CEBTF's Price-to-Graham-Number is not ranked *
in the Retail - Cyclical industry.
Industry Median: 1.21
* Ranked among companies with meaningful Price-to-Graham-Number only.

Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.


Citychamp Watch & Jewellery Group  (OTCPK:CEBTF) 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.

Citychamp Watch & Jewellery Group's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Dec. 2025 )
=0.01/N/A
=N/A

* 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.


Citychamp Watch & Jewellery Group Graham Number Related Terms


Citychamp Watch & Jewellery Group Graham Number Historical Data

* Premium members only.

The historical data trend for Citychamp Watch & Jewellery Group'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.

Citychamp Watch & Jewellery Group Graham Number Chart

Citychamp Watch & Jewellery Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Citychamp Watch & Jewellery Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Graham Number 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 0.00 0.00 0.00 0.00 0.00

CEBTF vs TPR: Graham Number Comparison

For the Luxury Goods subindustry, Citychamp Watch & Jewellery Group'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.


Citychamp Watch & Jewellery Group Price-to-Graham-Number vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Citychamp Watch & Jewellery Group's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where Citychamp Watch & Jewellery Group's Price-to-Graham-Number falls into.



Citychamp Watch & Jewellery Group Graham Number Calculation

Graham Number is a concept based on Ben Graham's conservative valuation of companies.

Citychamp Watch & Jewellery Group's Graham Number for the fiscal year that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*0.086*-0.007)
=N/A

Citychamp Watch & Jewellery Group's Graham Number for the quarter that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*0.086*-0.007)
=N/A

* 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.

Frequently Asked Questions Learn more about Graham Number →
What does a Graham Number of $N/A mean?
Citychamp Watch & Jewellery Group (CEBTF) has a Graham Number of $N/A as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Citychamp Watch & Jewellery Group and its competitors. Over the past decade, Citychamp Watch & Jewellery Group's Graham Number has ranged from 1.87 to 5.39. According to the industry distribution chart, Citychamp Watch & Jewellery Group ranks #999999 out of 754 companies in the Retail - Cyclical industry.
Is Citychamp Watch & Jewellery Group's Graham Number too high?
Citychamp Watch & Jewellery Group's current Graham Number is $N/A. Over the past 10 years, this metric has ranged from a low of 1.87 to a high of 5.39. Based on the distribution chart, Citychamp Watch & Jewellery Group ranks #999999 out of 754 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers.
How does Citychamp Watch & Jewellery Group's Graham Number compare to TPR?
According to the Retail - Cyclical industry distribution chart, Citychamp Watch & Jewellery Group ranks #999999 out of 754 companies for Graham Number. This places Citychamp Watch & Jewellery Group in the lower half of its industry. The industry median Graham Number is 1.21. Historically, Citychamp Watch & Jewellery Group's own Graham Number has ranged from 1.87 to 5.39 over the past decade. 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 Retail - Cyclical company?
The median Graham Number among Retail - Cyclical companies is 1.21, based on 754 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. 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 Citychamp Watch & Jewellery Group and its competitors. For the Retail - Cyclical industry, the median Graham Number is 1.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Citychamp Watch & Jewellery Group's current Graham Number is $N/A. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citychamp Watch & Jewellery Group stock overvalued right now?
Citychamp Watch & Jewellery Group (CEBTF) has a current Graham Number of $N/A. The stock's GF Value™ is $0.07, compared to a current price of $0.01 — trading 85.7% below its estimated fair value. The current Graham Number is $N/A. 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 Citychamp Watch & Jewellery Group (CEBTF), the current Graham Number is $N/A 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.

Citychamp Watch & Jewellery Group Business Description

Other Exchanges 00256:Hong Kong
Address 1 Austin Road West, Units 1902-04, Level 19, International Commerce Centre, Kowloon, Hong Kong, HKG
Citychamp Watch & Jewellery Group Ltd is an investment holding company engaged in the segments of manufacturing and distribution of watches, timepieces and watch accessories, property investments, and banking and financial businesses, which generate maximum revenue. Its brands include Corum, Eterna, Rotary, Dreyfuss & Co, J&T Windmills, Rossini, and EBOHR. The products are sold in Mainland China and overseas through self-owned shops and distributors. The company generates maximum revenue from Liechtenstein.