SSH GroupSSGLF 38 Graham Number is $0.12 as of Dec. 2025, which is 88% below its 10-year median of 1.04. GuruFocus rates SSGLF with a GF Score™ of 38/100 and a GF Value™ of $0.05. The stock has 4 warning signs investors should review. Among 699 Business Services companies, SSH Group ranks better than 71.96% 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 (2026-07-04), the stock price of SSH Group is $0.07. SSH Group's graham number for the quarter that ended in Dec. 2025 was $0.12. Therefore, SSH Group's Price to Graham Number ratio for today is 0.57.
The historical rank and industry rank for SSH Group's Graham Number or its related term are showing as below:
SSGLF'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.78 Med: 1.04 Max: 1.33
Current: 0.78
During the past 4 years, the highest Price to Graham Number ratio of SSH Group was 1.33. The lowest was 0.78. And the median was 1.04.
SSGLF's Price-to-Graham-Number is ranked better than 71.96% of 699
companies
in the Business Services industry
Industry Median: 1.17
vs SSGLF: 0.78
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
SSH Group (OTCPK:SSGLF) 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.
SSH Group's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Dec. 2025 )
=
0.07
/
0.12
=
0.57
* 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.
SSH Group Graham Number Related Terms
SSH Group Graham Number Historical Data
* Premium members only.
The historical data trend for SSH 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.
SSGLF vs CTAS, CPRT, ULS: Graham Number Comparison
For the Specialty Business Services subindustry, SSH 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.
SSH Group Price-to-Graham-Number vs Business Services Industry
For the Business Services industry and Industrials sector, SSH Group's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where SSH Group's Price-to-Graham-Number falls into.
* 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.
SSH Group (SSGLF) has a Graham Number of $0.12 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on SSH Group and its competitors. This is 88% below median its historical median of 1.04. Over the past decade, SSH Group's Graham Number has ranged from 0.78 to 1.33. According to the industry distribution chart, SSH Group ranks #196 out of 699 companies in the Business Services industry, placing it in the top 28%.
Is SSH Group's Graham Number too high?
SSH Group's current Graham Number of $0.12 is 88% below median its 10-year median of 1.04. Over the past 10 years, this metric has ranged from a low of 0.78 to a high of 1.33. The Business Services industry median Graham Number is 1.17. SSH Group's value of $0.12 is 89.7% below this industry median. Based on the distribution chart, SSH Group ranks #196 out of 699 companies in the Business Services industry, which is above the industry midpoint. Overall, SSH Group has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.
How does SSH Group's Graham Number compare to CTAS and CPRT?
According to the Business Services industry distribution chart, SSH Group ranks #196 out of 699 companies for Graham Number. This puts SSH Group in the upper half of its industry. The industry median Graham Number is 1.17. SSH Group's value of $0.12 is 89.7% below this benchmark. Historically, SSH Group's own Graham Number has ranged from 0.78 to 1.33 over the past decade. While the company's 10-year median is 1.04 vs. the industry median of 1.17, SSH Group has consistently been below 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 Business Services company?
The median Graham Number among Business Services companies is 1.17, based on 699 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. SSH Group's current Graham Number of $0.12 is 89.7% below 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 SSH Group and its competitors. For the Business Services industry, the median Graham Number is 1.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SSH Group's current Graham Number is $0.12, which is 88% below median its own 10-year median of 1.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SSH Group stock overvalued right now?
SSH Group (SSGLF) has a current Graham Number of $0.12. The stock's GF Value™ is $0.05, compared to a current price of $0.07 — trading 40% above its estimated fair value. The current Graham Number is $0.12, which is 88% below median its 10-year median of 1.04 and 89.7% below the Business Services industry median of 1.17. SSH Group's overall GF Score™ is 38/100 with 4 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 SSH Group (SSGLF), the current Graham Number is $0.12 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 SSH Group (SSGLF) Overvalued in 2026?
Based on GuruFocus' analysis, SSH Group stock appears to be overvalued.
The current stock price of $0.07 is trading 40% above its estimated GF Value™ of $0.05.
Key valuation signals for SSGLF:
Graham Number: $0.12 (88% below median its 10-year median of 1.04)
GF Value™: $0.05 vs. price of $0.07 (40% above fair value)
Industry Position: 89.7% below the Business Services median (#196 of 699)
No single metric tells the full story. See the SSGLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SSH Group Ltd provides a range of safety and people services, including security, labor hire, and road safety services, to the construction, mining, civil, and government market sectors in Western Australia. The company operates in segments: Workforce and Rental. The majority of revenue is derived from the Workforce segment.
38GF Score
Get the complete analysis for SSGLF
Graham Number is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SSGLF has been successfully added to your 
