PACS (PACS Group) Graham Number: $14.52 (As of Mar. 2026) — 540% Above Median

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.

PACS PACS Group Inc PACS
19 GF Score
Price $46.13
! 6 Warning Signs
View Full Analysis

What is PACS Group Graham Number?

PACS Group PACS +1.10% 19 Graham Number is $14.52 as of Mar. 2026, which is 540% above its 10-year median of 2.27. GuruFocus rates PACS with a GF Score™ of 19/100. The stock has 6 warning signs investors should review. Among 369 Healthcare Providers & Services companies, PACS Group ranks worse than 74.53% 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 (2026-07-17), the stock price of PACS Group is $46.13. PACS Group's graham number for the quarter that ended in Mar. 2026 was $14.52. Therefore, PACS Group's Price to Graham Number ratio for today is 3.18.

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

PACS' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 1.25   Med: 2.27   Max: 7.56
Current: 3.18

During the past 5 years, the highest Price to Graham Number ratio of PACS Group was 7.56. The lowest was 1.25. And the median was 2.27.

PACS's Price-to-Graham-Number is ranked worse than
74.53% of 369 companies
in the Healthcare Providers & Services industry
Industry Median: 1.68 vs PACS: 3.18

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


PACS Group  (NYSE:PACS) 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.

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

Price to Graham number=Share Price (Today)/Graham number (Q: Mar. 2026 )
=46.13/14.52
=3.18

* 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.


PACS Group Graham Number Related Terms


PACS Group Graham Number Historical Data

* Premium members only.

The historical data trend for PACS Group'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.

PACS Group Graham Number Chart

PACS Group Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Graham Number
0.00 0.58 1.90 5.60 12.41

PACS Group Quarterly Data
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 5.54 9.39 11.01 12.26 14.52

PACS vs CHE, UHS, LFST: Graham Number Comparison

For the Medical Care Facilities subindustry, PACS Group'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.


PACS Group Price-to-Graham-Number vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, PACS Group's Price-to-Graham-Number distribution charts can be found below:

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


PACS
19GF Score
PACS Group Inc PACS
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PACS Group Graham Number Calculation

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

PACS Group'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*5.611*1.22)
=12.41

PACS Group'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*6.166*1.52)
=14.52

* 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 $14.52 mean?
PACS Group (PACS) has a Graham Number of $14.52 as of Mar. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on PACS Group and its competitors. This is 540% above median its historical median of 2.27. Over the past decade, PACS Group's Graham Number has ranged from 1.25 to 7.56. According to the industry distribution chart, PACS Group ranks #275 out of 369 companies in the Healthcare Providers & Services industry, placing it in the top 74.5%.
Is PACS Group's Graham Number too high?
PACS Group's current Graham Number of $14.52 is 540% above median its 10-year median of 2.27. Over the past 10 years, this metric has ranged from a low of 1.25 to a high of 7.56. The Healthcare Providers & Services industry median Graham Number is 1.68. PACS Group's value of $14.52 is 764.3% above this industry median. Based on the distribution chart, PACS Group ranks #275 out of 369 companies in the Healthcare Providers & Services industry, which is below the industry midpoint. Overall, PACS Group has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does PACS Group's Graham Number compare to CHE and UHS?
According to the Healthcare Providers & Services industry distribution chart, PACS Group ranks #275 out of 369 companies for Graham Number. This places PACS Group in the lower half of its industry. The industry median Graham Number is 1.68. PACS Group's value of $14.52 is 764.3% above this benchmark. Historically, PACS Group's own Graham Number has ranged from 1.25 to 7.56 over the past decade. While the company's 10-year median is 2.27 vs. the industry median of 1.68, PACS Group 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 Healthcare Providers & Services company?
The median Graham Number among Healthcare Providers & Services companies is 1.68, based on 369 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. PACS Group's current Graham Number of $14.52 is 764.3% 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 PACS Group and its competitors. For the Healthcare Providers & Services 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. PACS Group's current Graham Number is $14.52, which is 540% above median its own 10-year median of 2.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PACS Group stock overvalued right now?
PACS Group (PACS) has a current Graham Number of $14.52. The current Graham Number is $14.52, which is 540% above median its 10-year median of 2.27 and 764.3% above the Healthcare Providers & Services industry median of 1.68. PACS Group's overall GF Score™ is 19/100 with 6 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 PACS Group (PACS), the current Graham Number is $14.52 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.

PACS Group Business Description

Address 90 S. 400 W, Suite 700, Salt Lake City, UT, USA, 84101
PACS Group Inc is a post-acute healthcare company mainly focused on delivering skilled nursing care through a portfolio of independently operated facilities. The post-acute care ecosystem serves individuals who need additional help recuperating from acute conditions, illnesses, or serious medical procedures after getting discharged from the hospital. It also provides senior care, assisted living, and independent living options in some of the communities. The company has one reportable segment.
19GF Score

Get the complete analysis for PACS

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

$46.13
Price