3U Holding AG (LTS:0HCC) Graham Number: €N/A (As of Mar. 2026)

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Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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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.

LTS:0HCC 3U Holding AG LTS:0HCC
59 GF Score
Price €0.93
GF Value €1.07
Valuation Modestly Undervalued
! 5 Warning Signs
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What is 3U Holding AG Graham Number?

3U Holding AG LTS:0HCC 59 Graham Number is €N/A as of Mar. 2026. GuruFocus rates LTS:0HCC with a GF Score™ of 59/100 and a GF Value™ of €1.07 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,218 Construction companies, 3U Holding AG ranks worse than 82101.72% 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 (2026-08-11), the stock price of 3U Holding AG is €0.934. 3U Holding AG's graham number for the quarter that ended in Mar. 2026 was €N/A. Therefore, 3U Holding AG's Price to Graham Number ratio for today is N/A.

The historical rank and industry rank for 3U Holding AG's Graham Number or its related term are showing as below:

During the past 13 years, the highest Price to Graham Number ratio of 3U Holding AG was 4.44. The lowest was 0.69. And the median was 1.11.

LTS:0HCC's Price-to-Graham-Number is not ranked *
in the Construction industry.
Industry Median: 1.01
* 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.


3U Holding AG  (LTS:0HCC) 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.

3U Holding AG's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Mar. 2026 )
=0.934/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.


3U Holding AG Graham Number Related Terms


3U Holding AG Graham Number Historical Data

* Premium members only.

The historical data trend for 3U Holding AG'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.

3U Holding AG Graham Number Chart

3U Holding AG 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 0.40 3.23 1.79 0.00 0.00

3U Holding AG Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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

LTS:0HCC vs TT, JCI, CARR: Graham Number Comparison

For the Building Products & Equipment subindustry, 3U Holding AG'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.


3U Holding AG Price-to-Graham-Number vs Construction Industry

For the Construction industry and Industrials sector, 3U Holding AG's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where 3U Holding AG's Price-to-Graham-Number falls into.


LTS:0HCC
59GF Score
3U Holding AG LTS:0HCC
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3U Holding AG Graham Number Calculation

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

3U Holding AG'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*1.11*-0.274)
=N/A

3U Holding AG's Graham Number for the quarter that ended in Mar. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*0.591*-0.47)
=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?
3U Holding AG (LTS:0HCC) has a Graham Number of €N/A as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on 3U Holding AG and its competitors. Over the past decade, 3U Holding AG's Graham Number has ranged from 0.69 to 4.44. According to the industry distribution chart, 3U Holding AG ranks #999999 out of 1218 companies in the Construction industry.
Is 3U Holding AG's Graham Number too high?
3U Holding AG's current Graham Number is €N/A. Over the past 10 years, this metric has ranged from a low of 0.69 to a high of 4.44. Based on the distribution chart, 3U Holding AG ranks #999999 out of 1218 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, 3U Holding AG has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3U Holding AG's Graham Number compare to TT and JCI?
According to the Construction industry distribution chart, 3U Holding AG ranks #999999 out of 1218 companies for Graham Number. This places 3U Holding AG in the lower half of its industry. The industry median Graham Number is 1.01. Historically, 3U Holding AG's own Graham Number has ranged from 0.69 to 4.44 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 Construction company?
The median Graham Number among Construction companies is 1.01, based on 1,218 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 3U Holding AG and its competitors. For the Construction industry, the median Graham Number is 1.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3U Holding AG'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 3U Holding AG stock overvalued right now?
Based on GuruFocus' analysis, 3U Holding AG (LTS:0HCC) is currently considered Modestly Undervalued. The stock's GF Value™ is €1.07, compared to a current price of €0.93 — trading 12.7% below its estimated fair value. The current Graham Number is €N/A. 3U Holding AG's overall GF Score™ is 59/100 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 3U Holding AG (LTS:0HCC), the current Graham Number is €N/A 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 3U Holding AG (LTS:0HCC) Overvalued in 2026?

Based on GuruFocus' analysis, 3U Holding AG stock appears to be undervalued. The current stock price of €0.93 is trading 12.7% below its estimated GF Value™ of €1.07. GuruFocus considers 3U Holding AG to be Modestly Undervalued.

Key valuation signals for LTS:0HCC:

  • Graham Number: €N/A
  • GF Value™: €1.07 vs. price of €0.93 (12.7% below fair value)
  • GF Score™: 59/100 with 5 warning signs

No single metric tells the full story. See the LTS:0HCC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3U Holding AG Business Description

Other Exchanges UUU:Germany
Address Zu den Sandbeeten 1 b, Marburg, HE, DEU, 35043
3U Holding AG is active in the ITC, Renewable Energies, and VHAC sectors. The ITC (Information and Telecommunications Technology) segment involves voice retail, business voice, and data center services and operation as well as the development, distribution, and operation of cloud-based CRM and ERP solutions, and trading of IT licenses. The Renewable Energies segment covers the wind power project development and electricity generation with its own plants using wind and solar energy. The VHAC segment, which is the key revenue driver, involves the installation of components of air conditioning in buildings, the distribution of products from sanitary, heating, and air conditioning systems to wholesalers, craftsmen, and self-builders. The majority of the revenue derives from the SHAC segment.
59GF Score

Get the complete analysis for LTS:0HCC

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

€0.93
Price
€1.07
GF Value