Eternal Precision Mechanics Co (TPE:7795) Graham Number: NT$43.52 (As of Jun. 2026) — 621% Above Median

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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.

TPE:7795 Eternal Precision Mechanics Co TPE:7795
26 GF Score
Price NT$565.00
! 3 Warning Signs
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What is Eternal Precision Mechanics Co Graham Number?

Eternal Precision Mechanics Co TPE:7795 +2.36% 26 Graham Number is NT$43.52 as of Jun. 2026, which is 100% below its 10-year median of 6.04. GuruFocus rates TPE:7795 with a GF Score™ of 26/100. The stock has 3 warning signs investors should review. Among 2,229 Industrial Products companies, Eternal Precision Mechanics Co ranks worse than 97.04% 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 (2026-08-22), the stock price of Eternal Precision Mechanics Co is NT$565.00. Eternal Precision Mechanics Co's graham number for the quarter that ended in Jun. 2026 was NT$43.52. Therefore, Eternal Precision Mechanics Co's Price to Graham Number ratio for today is 12.98.

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

TPE:7795' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 3.74   Med: 6.04   Max: 12.98
Current: 12.98

During the past 5 years, the highest Price to Graham Number ratio of Eternal Precision Mechanics Co was 12.98. The lowest was 3.74. And the median was 6.04.

TPE:7795's Price-to-Graham-Number is ranked worse than
97.04% of 2229 companies
in the Industrial Products industry
Industry Median: 1.76 vs TPE:7795: 12.98

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


Eternal Precision Mechanics Co  (TPE:7795) 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.

Eternal Precision Mechanics Co's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Jun. 2026 )
=565.00/43.52
=12.98

* 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.


Eternal Precision Mechanics Co Graham Number Related Terms


Eternal Precision Mechanics Co Graham Number Historical Data

* Premium members only.

The historical data trend for Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co Graham Number Chart

Eternal Precision Mechanics Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Graham Number
74.69 67.91 46.69 46.70 38.58

Eternal Precision Mechanics Co Quarterly Data
Dec21 Dec22 Dec23 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 38.32 36.09 38.58 42.35 43.52

TPE:7795 vs GEV, ETN, PH: Graham Number Comparison

For the Specialty Industrial Machinery subindustry, Eternal Precision Mechanics 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.


Eternal Precision Mechanics Co Price-to-Graham-Number vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eternal Precision Mechanics Co's Price-to-Graham-Number distribution charts can be found below:

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


TPE:7795
26GF Score
Eternal Precision Mechanics Co TPE:7795
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Precision Mechanics Co Graham Number Calculation

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

Eternal Precision Mechanics Co'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*22.003*3.007)
=38.58

Eternal Precision Mechanics Co's Graham Number for the quarter that ended in Jun. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*35.667*2.36)
=43.52

* 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 NT$43.52 mean?
Eternal Precision Mechanics Co (TPE:7795) has a Graham Number of NT$43.52 as of Jun. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Eternal Precision Mechanics Co and its competitors. This is 621% above median its historical median of 6.04. Over the past decade, Eternal Precision Mechanics Co's Graham Number has ranged from 3.74 to 12.98. According to the industry distribution chart, Eternal Precision Mechanics Co ranks #2163 out of 2229 companies in the Industrial Products industry, placing it in the top 97%.
Is Eternal Precision Mechanics Co's Graham Number too high?
Eternal Precision Mechanics Co's current Graham Number of NT$43.52 is 621% above median its 10-year median of 6.04. Over the past 10 years, this metric has ranged from a low of 3.74 to a high of 12.98. Based on the distribution chart, Eternal Precision Mechanics Co ranks #2163 out of 2229 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Eternal Precision Mechanics Co has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Precision Mechanics Co's Graham Number compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eternal Precision Mechanics Co ranks #2163 out of 2229 companies for Graham Number. This places Eternal Precision Mechanics Co in the lower half of its industry. The industry median Graham Number is 1.76. Historically, Eternal Precision Mechanics Co's own Graham Number has ranged from 3.74 to 12.98 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 Industrial Products company?
The median Graham Number among Industrial Products companies is 1.76, based on 2,229 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 Eternal Precision Mechanics Co and its competitors. For the Industrial Products industry, the median Graham Number is 1.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Precision Mechanics Co's current Graham Number is NT$43.52, which is 621% above median its own 10-year median of 6.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Precision Mechanics Co stock overvalued right now?
Eternal Precision Mechanics Co (TPE:7795) has a current Graham Number of NT$43.52. The current Graham Number is NT$43.52, which is 621% above median its 10-year median of 6.04. Eternal Precision Mechanics Co's overall GF Score™ is 26/100 with 3 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 Eternal Precision Mechanics Co (TPE:7795), the current Graham Number is NT$43.52 as of Jun. 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.

Eternal Precision Mechanics Co Business Description

Address No. 30, Yumin Street, Daliao District, Kaohsiung City, TWN
Eternal Precision Mechanics Co is principally engaged in the manufacturing, installation, and sale of electronic and semiconductor equipment, as well as electronic components. Its products include V130, V160, EFV-1000 (Litho. D/F), CV-600 (Litho., DFSM), CVP-600, CVP-700, CVP-500, CVP-300, CVP-1600SP, and CVP-1700SP.
26GF Score

Get the complete analysis for TPE:7795

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

NT$565.00
Price