J Frontier Co (FRA:R0L) Graham Number: €N/A (As of Feb. 2026)

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.

FRA:R0L J Frontier Co Ltd FRA:R0L
58 GF Score
Price €10.40
GF Value €9.25
Valuation Modestly Overvalued
! 11 Warning Signs
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What is J Frontier Co Graham Number?

J Frontier Co FRA:R0L 58 Graham Number is €N/A as of Feb. 2026. GuruFocus rates FRA:R0L with a GF Score™ of 58/100 and a GF Value™ of €9.25 (Modestly Overvalued). The stock has 11 warning signs investors should review. Among 370 Healthcare Providers & Services companies, J Frontier Co ranks worse than 270270% 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 (2026-08-12), the stock price of J Frontier Co is €10.40. J Frontier Co's graham number for the quarter that ended in Feb. 2026 was €N/A. Therefore, J Frontier Co's Price to Graham Number ratio for today is N/A.

The historical rank and industry rank for J Frontier Co's Graham Number or its related term are showing as below:

During the past 8 years, the highest Price to Graham Number ratio of J Frontier Co was 1.95. The lowest was 1.95. And the median was 1.95.

FRA:R0L's Price-to-Graham-Number is not ranked *
in the Healthcare Providers & Services industry.
Industry Median: 1.62
* 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.


J Frontier Co  (FRA:R0L) 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.

J Frontier Co's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Feb. 2026 )
=10.40/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.


J Frontier Co Graham Number Related Terms


J Frontier Co Graham Number Historical Data

* Premium members only.

The historical data trend for J Frontier Co'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.

J Frontier Co Graham Number Chart

J Frontier Co Annual Data
Trend May19 May20 May21 May22 May23 May24 May25 May26
Graham Number
Get a 7-Day Free Trial 8.65 0.00 0.00 0.00 0.00

J Frontier Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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

J Frontier Co Graham Number Competitor Comparison

For the Pharmaceutical Retailers subindustry, J Frontier Co'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.


J Frontier Co Price-to-Graham-Number vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, J Frontier Co's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where J Frontier Co's Price-to-Graham-Number falls into.


FRA:R0L
58GF Score
J Frontier Co Ltd FRA:R0L
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

J Frontier Co Graham Number Calculation

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

J Frontier Co's Graham Number for the fiscal year that ended in May. 2026 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*-1.4*-0.12)
=N/A

J Frontier Co's Graham Number for the quarter that ended in Feb. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*-1.56*-0.127)
=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?
J Frontier Co (FRA:R0L) has a Graham Number of €N/A as of Feb. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on J Frontier Co and its competitors. Over the past decade, J Frontier Co's Graham Number has ranged from 1.95 to 1.95. According to the industry distribution chart, J Frontier Co ranks #999999 out of 370 companies in the Healthcare Providers & Services industry.
Is J Frontier Co's Graham Number too high?
J Frontier Co's current Graham Number is €N/A. Over the past 10 years, this metric has ranged from a low of 1.95 to a high of 1.95. Based on the distribution chart, J Frontier Co ranks #999999 out of 370 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, J Frontier Co has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does J Frontier Co's Graham Number compare to competitors?
According to the Healthcare Providers & Services industry distribution chart, J Frontier Co ranks #999999 out of 370 companies for Graham Number. This places J Frontier Co in the lower half of its industry. The industry median Graham Number is 1.62. Historically, J Frontier Co's own Graham Number has ranged from 1.95 to 1.95 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 Healthcare Providers & Services company?
The median Graham Number among Healthcare Providers & Services companies is 1.62, based on 370 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 J Frontier Co and its competitors. For the Healthcare Providers & Services industry, the median Graham Number is 1.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Frontier Co'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 J Frontier Co stock overvalued right now?
Based on GuruFocus' analysis, J Frontier Co (FRA:R0L) is currently considered Modestly Overvalued. The stock's GF Value™ is €9.25, compared to a current price of €10.40 — trading 12.4% above its estimated fair value. The current Graham Number is €N/A. J Frontier Co's overall GF Score™ is 58/100 with 11 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 J Frontier Co (FRA:R0L), the current Graham Number is €N/A as of Feb. 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 J Frontier Co (FRA:R0L) Overvalued in 2026?

Based on GuruFocus' analysis, J Frontier Co stock appears to be overvalued. The current stock price of €10.40 is trading 12.4% above its estimated GF Value™ of €9.25. GuruFocus considers J Frontier Co to be Modestly Overvalued.

Key valuation signals for FRA:R0L:

  • Graham Number: €N/A
  • GF Value™: €9.25 vs. price of €10.40 (12.4% above fair value)
  • GF Score™: 58/100 with 11 warning signs

No single metric tells the full story. See the FRA:R0L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


J Frontier Co Business Description

Other Exchanges 2934:Japan
Address 2-9-9 Shibuya, SANWA Aoyama Building, 8th floor, Shibuya-ku, Tokyo, JPN, 150-0002
J Frontier Co Ltd is engaged in the healthcare sales business, medical care sales business and healthcare marketing business.
58GF Score

Get the complete analysis for FRA:R0L

Graham Number is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€10.40
Price
€9.25
GF Value