Action (LTS:0LQX) Graham Number: zł42.93 (As of Mar. 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.

LTS:0LQX Action SA LTS:0LQX
69 GF Score
Price zł38.91
GF Value zł30.60
! 5 Warning Signs
View Full Analysis

What is Action Graham Number?

Action LTS:0LQX 69 Graham Number is zł42.93 as of Mar. 2026. GuruFocus rates LTS:0LQX with a GF Score™ of 69/100 and a GF Value™ of zł30.60. The stock has 5 warning signs investors should review. Among 1,654 Hardware companies, Action ranks better than 73.34% 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 (2026-09-07), the stock price of Action is zł38.90668. Action's graham number for the quarter that ended in Mar. 2026 was zł42.93. Therefore, Action's Price to Graham Number ratio for today is 0.91.

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

LTS:0LQX' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.16   Med: 0.56   Max: 1.08
Current: 1

During the past 13 years, the highest Price to Graham Number ratio of Action was 1.08. The lowest was 0.16. And the median was 0.56.

LTS:0LQX's Price-to-Graham-Number is ranked better than
73.34% of 1654 companies
in the Hardware industry
Industry Median: 1.78 vs LTS:0LQX: 1.00

Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.


Action  (LTS:0LQX) 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.

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

Price to Graham number=Share Price (Today)/Graham number (Q: Mar. 2026 )
=38.90668/42.93
=0.91

* 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.


Action Graham Number Related Terms


Action Graham Number Historical Data

* Premium members only.

The historical data trend for Action'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.

Action Graham Number Chart

Action 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 47.26 35.24 32.50 31.72 39.64

Action 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 33.50 35.86 37.81 39.65 42.93

LTS:0LQX vs DELL, ANET, SNDK: Graham Number Comparison

For the Electronics & Computer Distribution subindustry, Action'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.


Action Price-to-Graham-Number vs Hardware Industry

For the Hardware industry and Technology sector, Action's Price-to-Graham-Number distribution charts can be found below:

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


LTS:0LQX
69GF Score
Action SA LTS:0LQX
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Action Graham Number Calculation

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

Action'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*27.76*2.516)
=39.64

Action'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*27.875*2.938)
=42.93

* 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 zł42.93 mean?
Action (LTS:0LQX) has a Graham Number of zł42.93 as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Action and its competitors. According to the industry distribution chart, Action ranks #441 out of 1654 companies in the Hardware industry, placing it in the top 26.7%.
Is Action's Graham Number too high?
Action's current Graham Number is zł42.93. Based on the distribution chart, Action ranks #441 out of 1654 companies in the Hardware industry, which is above the industry midpoint. Overall, Action has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Action's Graham Number compare to DELL and ANET?
According to the Hardware industry distribution chart, Action ranks #441 out of 1654 companies for Graham Number. This puts Action in the upper half of its industry. The industry median Graham Number is 1.78. 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 Hardware company?
The median Graham Number among Hardware companies is 1.78, based on 1,654 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 Action and its competitors. For the Hardware industry, the median Graham Number is 1.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Action's current Graham Number is zł42.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Action stock overvalued right now?
Action (LTS:0LQX) has a current Graham Number of zł42.93. The stock's GF Value™ is zł30.60, compared to a current price of zł38.91 — trading 27.1% above its estimated fair value. The current Graham Number is zł42.93. Action's overall GF Score™ is 69/100 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 Action (LTS:0LQX), the current Graham Number is zł42.93 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 Action (LTS:0LQX) Overvalued in 2026?

Based on GuruFocus' analysis, Action stock appears to be overvalued. The current stock price of zł38.91 is trading 27.1% above its estimated GF Value™ of zł30.60.

Key valuation signals for LTS:0LQX:

  • Graham Number: zł42.93
  • GF Value™: zł30.60 vs. price of zł38.91 (27.1% above fair value)
  • GF Score™: 69/100 with 5 warning signs

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


Action Business Description

Other Exchanges ACT:Poland6WI:Germany
Address ul. Dawidowska 10, Zamienie, Piaseczno, POL, 05-500
Action SA is a Poland-based company that operates in the computer business. The company, through its subsidiaries, is engaged in the sale of IT equipment, consumer electronics, and household appliances through wholesalers, its outlets, and third-party shops. The group sells its products in Poland, within the EU, and outside the EU.
69GF Score

Get the complete analysis for LTS:0LQX

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

zł38.91
Price
zł30.60
GF Value