Acinque SpA (LTS:0O2I) Graham Number: €0.85 (As of Mar. 2026) — 64% Below Median


LTS:0O2I Acinque SpA LTS:0O2I
69 GF Score
Price €2.10
GF Value €1.87
! 9 Warning Signs
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What is Acinque SpA Graham Number?

Acinque SpA LTS:0O2I 69 Graham Number is €0.85 as of Mar. 2026, which is 100% below its 10-year median of 2.37. GuruFocus rates LTS:0O2I with a GF Score™ of 69/100 and a GF Value™ of €1.87. The stock has 9 warning signs investors should review. Among 413 Utilities - Regulated companies, Acinque SpA ranks worse than 90.31% 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 (2026-06-25), the stock price of Acinque SpA is €2.104. Acinque SpA's graham number for the quarter that ended in Mar. 2026 was €0.85. Therefore, Acinque SpA's Price to Graham Number ratio for today is 2.48.

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

LTS:0O2I' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 1.59   Med: 2.37   Max: 3.17
Current: 2.5

During the past 13 years, the highest Price to Graham Number ratio of Acinque SpA was 3.17. The lowest was 1.59. And the median was 2.37.

LTS:0O2I's Price-to-Graham-Number is ranked worse than
90.31% of 413 companies
in the Utilities - Regulated industry
Industry Median: 1.15 vs LTS:0O2I: 2.50

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


Acinque SpA  (LTS:0O2I) 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.

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

Price to Graham number=Share Price (Today)/Graham number (Q: Mar. 2026 )
=2.104/0.85
=2.48

* 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.


Acinque SpA Graham Number Related Terms


Acinque SpA Graham Number Historical Data

* Premium members only.

The historical data trend for Acinque SpA'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.

Acinque SpA Graham Number Chart

Acinque SpA 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 1.36 0.79 0.56 0.85 0.76

Acinque SpA 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 0.91 0.85 0.87 0.75 0.85

LTS:0O2I vs SRE, AES: Graham Number Comparison

For the Utilities - Diversified subindustry, Acinque SpA'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.


Acinque SpA Price-to-Graham-Number vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Acinque SpA's Price-to-Graham-Number distribution charts can be found below:

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


LTS:0O2I
69GF Score
Acinque SpA LTS:0O2I
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acinque SpA Graham Number Calculation

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

Acinque SpA'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*0.235*0.109)
=0.76

Acinque SpA'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*0.297*0.108)
=0.85

* 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 €0.85 mean?
Acinque SpA (LTS:0O2I) has a Graham Number of €0.85 as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Acinque SpA and its competitors. This is 64% below median its historical median of 2.37. Over the past decade, Acinque SpA's Graham Number has ranged from 1.59 to 3.17. According to the industry distribution chart, Acinque SpA ranks #373 out of 413 companies in the Utilities - Regulated industry, placing it in the top 90.3%.
Is Acinque SpA's Graham Number too high?
Acinque SpA's current Graham Number of €0.85 is 64% below median its 10-year median of 2.37. Over the past 10 years, this metric has ranged from a low of 1.59 to a high of 3.17. Based on the distribution chart, Acinque SpA ranks #373 out of 413 companies in the Utilities - Regulated industry, which is in the bottom quartile relative to peers. Overall, Acinque SpA has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Acinque SpA's Graham Number compare to SRE and AES?
According to the Utilities - Regulated industry distribution chart, Acinque SpA ranks #373 out of 413 companies for Graham Number. This places Acinque SpA in the lower half of its industry. The industry median Graham Number is 1.15. Historically, Acinque SpA's own Graham Number has ranged from 1.59 to 3.17 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 an Utilities - Regulated company?
The median Graham Number among Utilities - Regulated companies is 1.15, based on 413 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 Acinque SpA and its competitors. For the Utilities - Regulated industry, the median Graham Number is 1.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acinque SpA's current Graham Number is €0.85, which is 64% below median its own 10-year median of 2.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acinque SpA stock overvalued right now?
Acinque SpA (LTS:0O2I) has a current Graham Number of €0.85. The stock's GF Value™ is €1.87, compared to a current price of €2.10 — trading 12.5% above its estimated fair value. The current Graham Number is €0.85, which is 64% below median its 10-year median of 2.37. Acinque SpA's overall GF Score™ is 69/100 with 9 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 Acinque SpA (LTS:0O2I), the current Graham Number is €0.85 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 Acinque SpA (LTS:0O2I) Overvalued in 2026?

Based on GuruFocus' analysis, Acinque SpA stock appears to be overvalued. The current stock price of €2.10 is trading 12.5% above its estimated GF Value™ of €1.87.

Key valuation signals for LTS:0O2I:

  • Graham Number: €0.85 (64% below median its 10-year median of 2.37)
  • GF Value™: €1.87 vs. price of €2.10 (12.5% above fair value)
  • GF Score™: 69/100 with 9 warning signs

No single metric tells the full story. See the LTS:0O2I stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acinque SpA Business Description

Other Exchanges AC5:Italy
Address Via Pietro Stazzi, 2, Como, ITA, 22100
Acinque SpA is an Italy-based company, engaged in public utility services. It operates in four sectors namely water, electricity and gas distribution, electricity and gas sales, urban hygiene and waste-to-energy and technologies, district heating, efficiency and smart city.
69GF Score

Get the complete analysis for LTS:0O2I

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

€2.10
Price
€1.87
GF Value