PORBF (Pola Orbis Holdings) Graham Number: $5.97 (As of Dec. 2025) — 197% 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.

PORBF Pola Orbis Holdings Inc PORBF
71 GF Score
Price $7.70
GF Value $8.28
Valuation Modestly Undervalued
! 1 Warning Sign
View Full Analysis

What is Pola Orbis Holdings Graham Number?

Pola Orbis Holdings PORBF 71 Graham Number is $5.97 as of Dec. 2025, which is 197% above its 10-year median of 2.01. GuruFocus rates PORBF with a GF Score™ of 71/100 and a GF Value™ of $8.28 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,384 Consumer Packaged Goods companies, Pola Orbis Holdings ranks worse than 60.69% 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 (2026-07-25), the stock price of Pola Orbis Holdings is $7.70. Pola Orbis Holdings's graham number for the quarter that ended in Dec. 2025 was $5.97. Therefore, Pola Orbis Holdings's Price to Graham Number ratio for today is 1.18.

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

PORBF' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 1.33   Med: 2.01   Max: 2.87
Current: 1.33

During the past 13 years, the highest Price to Graham Number ratio of Pola Orbis Holdings was 2.87. The lowest was 1.33. And the median was 2.01.

PORBF's Price-to-Graham-Number is ranked worse than
60.69% of 1384 companies
in the Consumer Packaged Goods industry
Industry Median: 1.09 vs PORBF: 1.33

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


Pola Orbis Holdings  (OTCPK:PORBF) 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.

Pola Orbis Holdings's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Dec. 2025 )
=7.70/6.50
=1.18

* 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.


Pola Orbis Holdings Graham Number Related Terms


Pola Orbis Holdings Graham Number Historical Data

* Premium members only.

The historical data trend for Pola Orbis Holdings'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.

Pola Orbis Holdings Graham Number Chart

Pola Orbis Holdings 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 8.37 7.47 6.40 5.50 5.85

Pola Orbis Holdings 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 4.95 4.94 5.92 5.97 6.34

PORBF vs PG, CL, KVUE: Graham Number Comparison

For the Household & Personal Products subindustry, Pola Orbis Holdings'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.


Pola Orbis Holdings Price-to-Graham-Number vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Pola Orbis Holdings's Price-to-Graham-Number distribution charts can be found below:

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


PORBF
71GF Score
Pola Orbis Holdings Inc PORBF
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pola Orbis Holdings Graham Number Calculation

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

Pola Orbis Holdings'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*4.404*0.345)
=5.85

Pola Orbis Holdings's Graham Number for the quarter that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*4.404*0.427)
=6.50

* 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 $5.97 mean?
Pola Orbis Holdings (PORBF) has a Graham Number of $5.97 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Pola Orbis Holdings and its competitors. This is 197% above median its historical median of 2.01. Over the past decade, Pola Orbis Holdings' Graham Number has ranged from 1.33 to 2.87. According to the industry distribution chart, Pola Orbis Holdings ranks #840 out of 1384 companies in the Consumer Packaged Goods industry, placing it in the top 60.7%.
Is Pola Orbis Holdings' Graham Number too high?
Pola Orbis Holdings' current Graham Number of $5.97 is 197% above median its 10-year median of 2.01. Over the past 10 years, this metric has ranged from a low of 1.33 to a high of 2.87. The Consumer Packaged Goods industry median Graham Number is 1.09. Pola Orbis Holdings' value of $5.97 is 447.7% above this industry median. Based on the distribution chart, Pola Orbis Holdings ranks #840 out of 1384 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Pola Orbis Holdings has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pola Orbis Holdings' Graham Number compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Pola Orbis Holdings ranks #840 out of 1384 companies for Graham Number. This places Pola Orbis Holdings in the lower half of its industry. The industry median Graham Number is 1.09. Pola Orbis Holdings' value of $5.97 is 447.7% above this benchmark. Historically, Pola Orbis Holdings' own Graham Number has ranged from 1.33 to 2.87 over the past decade. While the company's 10-year median is 2.01 vs. the industry median of 1.09, Pola Orbis Holdings 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 Consumer Packaged Goods company?
The median Graham Number among Consumer Packaged Goods companies is 1.09, based on 1,384 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. Pola Orbis Holdings's current Graham Number of $5.97 is 447.7% 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 Pola Orbis Holdings and its competitors. For the Consumer Packaged Goods industry, the median Graham Number is 1.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pola Orbis Holdings's current Graham Number is $5.97, which is 197% above median its own 10-year median of 2.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pola Orbis Holdings stock overvalued right now?
Based on GuruFocus' analysis, Pola Orbis Holdings (PORBF) is currently considered Modestly Undervalued. The stock's GF Value™ is $8.28, compared to a current price of $7.70 — trading 7% below its estimated fair value. The current Graham Number is $5.97, which is 197% above median its 10-year median of 2.01 and 447.7% above the Consumer Packaged Goods industry median of 1.09. Pola Orbis Holdings' overall GF Score™ is 71/100 with 1 warning sign 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 Pola Orbis Holdings (PORBF), the current Graham Number is $5.97 as of Dec. 2025. 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 Pola Orbis Holdings (PORBF) Overvalued in 2026?

Based on GuruFocus' analysis, Pola Orbis Holdings stock appears to be undervalued. The current stock price of $7.70 is trading 7% below its estimated GF Value™ of $8.28. GuruFocus considers Pola Orbis Holdings to be Modestly Undervalued.

Key valuation signals for PORBF:

  • Graham Number: $5.97 (197% above median its 10-year median of 2.01)
  • GF Value™: $8.28 vs. price of $7.70 (7% below fair value)
  • GF Score™: 71/100 with 1 warning sign
  • Industry Position: 447.7% above the Consumer Packaged Goods median (#840 of 1384)

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


Pola Orbis Holdings Business Description

Other Exchanges 4927:Japan
Address 2-2-3 Nishigotanda, Shinagawa-ku, Tokyo, JPN, 141-0031
Pola Orbis Holdings Inc is a beauty and health company. The company has a multibrand and multichannel strategy, being engaged in mail-order sales (online and catalog) and retail-store sales. The business divisions comprise the beauty care business, the real estate business, and others. The beauty care business, generating more than 90% of sales, has two main brands--Pola and Orbis--which are sold internationally. The real estate business leases office buildings, while the others segment is engaged in development of pharmaceutical and dermatological products.
71GF Score

Get the complete analysis for PORBF

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

$7.70
Price
$8.28
GF Value