Kisoji Co (NGO:8160) Graham Number: 円1,253.93 (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.
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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.

NGO:8160 Kisoji Co Ltd NGO:8160
81 GF Score
Price 円2,426.00
GF Value 円2,551.75
! 2 Warning Signs
View Full Analysis

What is Kisoji Co Graham Number?

Kisoji Co NGO:8160 81 Graham Number is 円1,253.93 as of Mar. 2026. GuruFocus rates NGO:8160 with a GF Score™ of 81/100 and a GF Value™ of 円2,551.75. The stock has 2 warning signs investors should review. Among 208 Restaurants companies, Kisoji Co ranks worse than 57.69% 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 (2026-08-27), the stock price of Kisoji Co is 円2426.00. Kisoji Co's graham number for the quarter that ended in Mar. 2026 was 円1,253.93. Therefore, Kisoji Co's Price to Graham Number ratio for today is 1.91.

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

NGO:8160' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 1.29   Med: 2.25   Max: 3.1
Current: 1.93

During the past 13 years, the highest Price to Graham Number ratio of Kisoji Co was 3.10. The lowest was 1.29. And the median was 2.25.

NGO:8160's Price-to-Graham-Number is ranked worse than
57.69% of 208 companies
in the Restaurants industry
Industry Median: 1.675 vs NGO:8160: 1.93

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


Kisoji Co  (NGO:8160) 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.

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

Price to Graham number=Share Price (Today)/Graham number (Q: Mar. 2026 )
=2426.00/1,271.43
=1.91

* 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.


Kisoji Co Graham Number Related Terms


Kisoji Co Graham Number Historical Data

* Premium members only.

The historical data trend for Kisoji 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.

Kisoji Co Graham Number Chart

Kisoji Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 950.86 0.00 1,137.98 1,654.81 1,253.94

Kisoji Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1,697.71 1,790.36 1,724.83 1,253.93 1,263.01

NGO:8160 vs MCD, SBUX, YUM: Graham Number Comparison

For the Restaurants subindustry, Kisoji 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.


Kisoji Co Price-to-Graham-Number vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kisoji Co's Price-to-Graham-Number distribution charts can be found below:

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


NGO:8160
81GF Score
Kisoji Co Ltd NGO:8160
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kisoji Co Graham Number Calculation

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

Kisoji Co's Graham Number for the fiscal year that ended in Mar. 2026 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*1059.943*65.931)
=1,253.94

Kisoji Co'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*1059.943*67.783)
=1,271.43

* 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 円1,253.93 mean?
Kisoji Co (NGO:8160) has a Graham Number of 円1,253.93 as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Kisoji Co and its competitors. According to the industry distribution chart, Kisoji Co ranks #120 out of 208 companies in the Restaurants industry, placing it in the top 57.7%.
Is Kisoji Co's Graham Number too high?
Kisoji Co's current Graham Number is 円1,253.93. Based on the distribution chart, Kisoji Co ranks #120 out of 208 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kisoji Co has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Kisoji Co's Graham Number compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kisoji Co ranks #120 out of 208 companies for Graham Number. This places Kisoji Co in the lower half of its industry. The industry median Graham Number is 1.68. 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 Restaurants company?
The median Graham Number among Restaurants companies is 1.68, based on 208 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 Kisoji Co and its competitors. For the Restaurants industry, the median Graham Number is 1.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kisoji Co's current Graham Number is 円1,253.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kisoji Co stock overvalued right now?
Kisoji Co (NGO:8160) has a current Graham Number of 円1,253.93. The stock's GF Value™ is 円2,551.75, compared to a current price of 円2,426.00 — trading 4.9% below its estimated fair value. The current Graham Number is 円1,253.93. Kisoji Co's overall GF Score™ is 81/100 with 2 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 Kisoji Co (NGO:8160), the current Graham Number is 円1,253.93 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 Kisoji Co (NGO:8160) Overvalued in 2026?

Based on GuruFocus' analysis, Kisoji Co stock appears to be undervalued. The current stock price of 円2,426.00 is trading 4.9% below its estimated GF Value™ of 円2,551.75.

Key valuation signals for NGO:8160:

  • Graham Number: 円1,253.93
  • GF Value™: 円2,551.75 vs. price of 円2,426.00 (4.9% below fair value)
  • GF Score™: 81/100 with 2 warning signs

No single metric tells the full story. See the NGO:8160 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kisoji Co Business Description

Other Exchanges 8160:Japan
Address 3-18-13 Shirogane, Showa-ku, Nagoya, JPN, 466-8507
Kisoji Co Ltd operates several restaurants in Japan. The company operates through the following divisions of businesses Kisoji, Sozaiya, Suzunoren, Torikaku, Janjantei, and Uno. Through these, it offers shabu-shabu and Japanese cuisine, Japanese-style pubs, and mainly Japanese restaurants. It also manages restaurants with specialty chicken dishes, a variety of grilled meat and wineries.
81GF Score

Get the complete analysis for NGO:8160

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

円2,426.00
Price
円2,551.75
GF Value