ENTEF (ESE Entertainment) Graham Number: $N/A (As of Jul. 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 ESE Entertainment Graham Number?

ESE Entertainment ENTEF +0.23% Graham Number is $N/A as of Jul. 2025. The stock has 4 warning signs investors should review. Among 495 Media - Diversified companies, ESE Entertainment ranks worse than 202020% 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 (2026-07-27), the stock price of ESE Entertainment is $0.0216. ESE Entertainment's graham number for the quarter that ended in Jul. 2025 was $N/A. Therefore, ESE Entertainment's Price to Graham Number ratio for today is N/A.

The historical rank and industry rank for ESE Entertainment's Graham Number or its related term are showing as below:

ENTEF's Price-to-Graham-Number is not ranked *
in the Media - Diversified industry.
Industry Median: 1.2
* 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.


ESE Entertainment  (OTCPK:ENTEF) 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.

ESE Entertainment's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Jul. 2025 )
=0.0216/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.


ESE Entertainment Graham Number Related Terms


ESE Entertainment Graham Number Historical Data

* Premium members only.

The historical data trend for ESE Entertainment'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.

ESE Entertainment Graham Number Chart

ESE Entertainment Annual Data
Trend Oct19 Oct20 Oct21 Oct22 Oct23 Oct24
Graham Number
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

ESE Entertainment Quarterly Data
Oct20 Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25
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

ENTEF vs AERA, VYRE, BRVO: Graham Number Comparison

For the Entertainment subindustry, ESE Entertainment'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.


ESE Entertainment Price-to-Graham-Number vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, ESE Entertainment's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where ESE Entertainment's Price-to-Graham-Number falls into.



ESE Entertainment Graham Number Calculation

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

ESE Entertainment's Graham Number for the fiscal year that ended in Oct. 2024 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*-0.024*-0.05)
=N/A

ESE Entertainment's Graham Number for the quarter that ended in Jul. 2025 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*-0.038*-0.062)
=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?
ESE Entertainment (ENTEF) has a Graham Number of $N/A as of Jul. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on ESE Entertainment and its competitors. According to the industry distribution chart, ESE Entertainment ranks #999999 out of 495 companies in the Media - Diversified industry.
Is ESE Entertainment's Graham Number too high?
ESE Entertainment's current Graham Number is $N/A. Based on the distribution chart, ESE Entertainment ranks #999999 out of 495 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers.
How does ESE Entertainment's Graham Number compare to AERA and VYRE?
According to the Media - Diversified industry distribution chart, ESE Entertainment ranks #999999 out of 495 companies for Graham Number. This places ESE Entertainment in the lower half of its industry. The industry median Graham Number is 1.20. 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 Media - Diversified company?
The median Graham Number among Media - Diversified companies is 1.20, based on 495 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 ESE Entertainment and its competitors. For the Media - Diversified industry, the median Graham Number is 1.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ESE Entertainment'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 ESE Entertainment stock overvalued right now?
Based on GuruFocus' analysis, ESE Entertainment (ENTEF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.03, compared to a current price of $0.02 — trading 28% 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 ESE Entertainment (ENTEF), the current Graham Number is $N/A as of Jul. 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.

ESE Entertainment Business Description

Address 409 Granville Street, Suite 1600, Vancouver, BC, CAN, V6C 1T2
ESE Entertainment Inc is an entertainment and technology company focused on gaming and esports, in the business of attracting gamers and fans to its clients, such as video game developers, publishers, and brands. The company provides a range of services to video game developers, publishers, and brands by providing technology, infrastructure, and fan engagement services internationally. It also operates e-commerce channels, e-sports teams, and gaming leagues. It operates in two industry segments digital media and entertainment, and Corporate. It generates the majority of its revenue from digital media and entertainment. Its geographic segments are Ireland, Canada, Poland, and Romania. It generates the majority of its revenue from Canada.