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.
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.
Tsuburaya Fields HoldingsFIELF 73 Graham Number is $14.03 as of Mar. 2026, which is 1494% above its 10-year median of 0.88. GuruFocus rates FIELF with a GF Score™ of 73/100 and a GF Value™ of $14.28 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 492 Travel & Leisure companies, Tsuburaya Fields Holdings ranks better than 79.27% 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 Tsuburaya Fields Holdings's Graham Number or its related term are showing as below:
FIELF'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.41 Med: 0.88 Max: 1.64
Current: 0.68
During the past 13 years, the highest Price to Graham Number ratio of Tsuburaya Fields Holdings was 1.64. The lowest was 0.41. And the median was 0.88.
FIELF's Price-to-Graham-Number is ranked better than 79.27% of 492
companies
in the Travel & Leisure industry
Industry Median: 1.245
vs FIELF: 0.68
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
Tsuburaya Fields Holdings (OTCPK:FIELF) 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.
Tsuburaya Fields Holdings's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Mar. 2026 )
=
8.37
/
14.03
=
0.60
* 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.
Tsuburaya Fields Holdings Graham Number Related Terms
Tsuburaya Fields Holdings 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.
FIELF vs FLUT, DKNG, SGHC: Graham Number Comparison
For the Gambling subindustry, Tsuburaya Fields 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.
Tsuburaya Fields Holdings Price-to-Graham-Number vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Tsuburaya Fields Holdings's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where Tsuburaya Fields 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.
Tsuburaya Fields Holdings (FIELF) has a Graham Number of $14.03 as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Tsuburaya Fields Holdings and its competitors. This is 1494% above median its historical median of 0.88. Over the past decade, Tsuburaya Fields Holdings' Graham Number has ranged from 0.41 to 1.64. According to the industry distribution chart, Tsuburaya Fields Holdings ranks #102 out of 492 companies in the Travel & Leisure industry, placing it in the top 20.7%.
Is Tsuburaya Fields Holdings' Graham Number too high?
Tsuburaya Fields Holdings' current Graham Number of $14.03 is 1494% above median its 10-year median of 0.88. Over the past 10 years, this metric has ranged from a low of 0.41 to a high of 1.64. The Travel & Leisure industry median Graham Number is 1.25. Tsuburaya Fields Holdings' value of $14.03 is 1026.9% above this industry median. Based on the distribution chart, Tsuburaya Fields Holdings ranks #102 out of 492 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Tsuburaya Fields Holdings has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tsuburaya Fields Holdings' Graham Number compare to FLUT and DKNG?
According to the Travel & Leisure industry distribution chart, Tsuburaya Fields Holdings ranks #102 out of 492 companies for Graham Number. This places Tsuburaya Fields Holdings in the top 21% of its industry — outperforming the majority of peers. The industry median Graham Number is 1.25. Tsuburaya Fields Holdings' value of $14.03 is 1026.9% above this benchmark. Historically, Tsuburaya Fields Holdings' own Graham Number has ranged from 0.41 to 1.64 over the past decade. While the company's 10-year median is 0.88 vs. the industry median of 1.25, Tsuburaya Fields Holdings 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 Travel & Leisure company?
The median Graham Number among Travel & Leisure companies is 1.25, based on 492 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. Tsuburaya Fields Holdings's current Graham Number of $14.03 is 1026.9% 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 Tsuburaya Fields Holdings and its competitors. For the Travel & Leisure industry, the median Graham Number is 1.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsuburaya Fields Holdings's current Graham Number is $14.03, which is 1494% above median its own 10-year median of 0.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsuburaya Fields Holdings stock overvalued right now?
Based on GuruFocus' analysis, Tsuburaya Fields Holdings (FIELF) is currently considered Significantly Undervalued. The stock's GF Value™ is $14.28, compared to a current price of $8.37 — trading 41.4% below its estimated fair value. The current Graham Number is $14.03, which is 1494% above median its 10-year median of 0.88 and 1026.9% above the Travel & Leisure industry median of 1.25. Tsuburaya Fields Holdings' overall GF Score™ is 73/100 with 2 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 Tsuburaya Fields Holdings (FIELF), the current Graham Number is $14.03 as of Mar. 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 Tsuburaya Fields Holdings (FIELF) Overvalued in 2026?
Based on GuruFocus' analysis, Tsuburaya Fields Holdings stock appears to be undervalued.
The current stock price of $8.37 is trading 41.4% below its estimated GF Value™ of $14.28.
GuruFocus considers Tsuburaya Fields Holdings to be Significantly Undervalued.
Key valuation signals for FIELF:
Graham Number: $14.03 (1494% above median its 10-year median of 0.88)
GF Value™: $14.28 vs. price of $8.37 (41.4% below fair value)
Industry Position: 1026.9% above the Travel & Leisure median (#102 of 492)
No single metric tells the full story. See the FIELF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tsuburaya Fields Holdings Inc formelry, Field Corp is a Japanese company which primarily develops and distributes gaming machines. The company designs, develops, sells, and maintains Pachinko and Pachislot gaming machines and software. In addition to its core gaming machine business, the company produces, licenses, and merchandises comics, movies, and interactive media content. Field Corp organises itself into four segments: comics, animation, movies/TV, and merchandising. The company is headquartered in Japan and generates all revenue domestically.
73GF Score
Get the complete analysis for FIELF
Graham Number is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FIELF has been successfully added to your 
