Kose HoldingsKOSCF 72 Graham Number is $32.46 as of Dec. 2025, which is 1247% above its 10-year median of 2.41. GuruFocus rates KOSCF with a GF Score™ of 72/100 and a GF Value™ of $61.24 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,385 Consumer Packaged Goods companies, Kose Holdings ranks worse than 54.22% 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 (2026-07-12), the stock price of Kose Holdings is $33.38. Kose Holdings's graham number for the quarter that ended in Dec. 2025 was $32.46. Therefore, Kose Holdings's Price to Graham Number ratio for today is 1.16.
The historical rank and industry rank for Kose Holdings's Graham Number or its related term are showing as below:
KOSCF'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 1.05 Med: 2.41 Max: 3.79
Current: 1.19
During the past 13 years, the highest Price to Graham Number ratio of Kose Holdings was 3.79. The lowest was 1.05. And the median was 2.41.
KOSCF's Price-to-Graham-Number is ranked worse than 54.22% of 1385
companies
in the Consumer Packaged Goods industry
Industry Median: 1.09
vs KOSCF: 1.19
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
Kose Holdings (OTCPK:KOSCF) 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.
Kose Holdings's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Dec. 2025 )
=
33.38
/
28.77
=
1.16
* 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.
Kose Holdings Graham Number Related Terms
Kose Holdings Graham Number Historical Data
* Premium members only.
The historical data trend for Kose 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 Household & Personal Products subindustry, Kose 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.
Kose Holdings Price-to-Graham-Number vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Kose Holdings's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where Kose 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.
Kose Holdings (KOSCF) has a Graham Number of $32.46 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Kose Holdings and its competitors. This is 1247% above median its historical median of 2.41. Over the past decade, Kose Holdings' Graham Number has ranged from 1.05 to 3.79. According to the industry distribution chart, Kose Holdings ranks #751 out of 1385 companies in the Consumer Packaged Goods industry, placing it in the top 54.2%.
Is Kose Holdings' Graham Number too high?
Kose Holdings' current Graham Number of $32.46 is 1247% above median its 10-year median of 2.41. Over the past 10 years, this metric has ranged from a low of 1.05 to a high of 3.79. The Consumer Packaged Goods industry median Graham Number is 1.09. Kose Holdings' value of $32.46 is 2878% above this industry median. Based on the distribution chart, Kose Holdings ranks #751 out of 1385 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Kose Holdings has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kose Holdings' Graham Number compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Kose Holdings ranks #751 out of 1385 companies for Graham Number. This places Kose Holdings in the lower half of its industry. The industry median Graham Number is 1.09. Kose Holdings' value of $32.46 is 2878% above this benchmark. Historically, Kose Holdings' own Graham Number has ranged from 1.05 to 3.79 over the past decade. While the company's 10-year median is 2.41 vs. the industry median of 1.09, Kose 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 Consumer Packaged Goods company?
The median Graham Number among Consumer Packaged Goods companies is 1.09, based on 1,385 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. Kose Holdings's current Graham Number of $32.46 is 2878% 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 Kose Holdings and its competitors. For the Consumer Packaged Goods industry, the median Graham Number is 1.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kose Holdings's current Graham Number is $32.46, which is 1247% above median its own 10-year median of 2.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kose Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kose Holdings (KOSCF) is currently considered Significantly Undervalued. The stock's GF Value™ is $61.24, compared to a current price of $33.38 — trading 45.5% below its estimated fair value. The current Graham Number is $32.46, which is 1247% above median its 10-year median of 2.41 and 2878% above the Consumer Packaged Goods industry median of 1.09. Kose Holdings' overall GF Score™ is 72/100 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 Kose Holdings (KOSCF), the current Graham Number is $32.46 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.
Is Kose Holdings (KOSCF) Overvalued in 2026?
Based on GuruFocus' analysis, Kose Holdings stock appears to be undervalued.
The current stock price of $33.38 is trading 45.5% below its estimated GF Value™ of $61.24.
GuruFocus considers Kose Holdings to be Significantly Undervalued.
Key valuation signals for KOSCF:
Graham Number: $32.46 (1247% above median its 10-year median of 2.41)
GF Value™: $61.24 vs. price of $33.38 (45.5% below fair value)
Industry Position: 2878% above the Consumer Packaged Goods median (#751 of 1385)
No single metric tells the full story. See the KOSCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kose is Japan's second-largest beauty company, best known for its prestige skincare brands such as Decorte and Albion. Founded in 1946, the company remains under the management of the Kobayashi family. Albion, a fully consolidated subsidiary in which Kose holds a 79.5% stake, operates independently under a separate brand of the Kobayashi family. With a portfolio of 37 brands spanning multiple price points, the group captured approximately 15% of Japan's premium beauty segment in 2024, according to Euromonitor. Japan remains its core market, contributing over 60% of sales, followed by North America (19%) and Asia (13%). The company distributes its products through a diversified channel mix of department stores, specialty retailers, drugstores, travel retail, and e-commerce platforms.
72GF Score
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