Akatsuki Eazima Co (TSE:1997) Graham Number: 円6,649.04 (As of Feb. 2026) — 1749647% Above Median

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Director of Data and Quant Analytics at GuruFocus
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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.

TSE:1997 Akatsuki Eazima Co Ltd TSE:1997
54 GF Score
Price 円3,805.00
GF Value 円2,228.61
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Akatsuki Eazima Co Graham Number?

Akatsuki Eazima Co TSE:1997 +0.66% 54 Graham Number is 円6,649.04 as of Feb. 2026, which is 100% below its 10-year median of 0.38. GuruFocus rates TSE:1997 with a GF Score™ of 54/100 and a GF Value™ of 円2,228.61 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,217 Construction companies, Akatsuki Eazima Co ranks better than 78.47% 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 (2026-07-31), the stock price of Akatsuki Eazima Co is 円3805.00. Akatsuki Eazima Co's graham number for the quarter that ended in Feb. 2026 was 円6,649.04. Therefore, Akatsuki Eazima Co's Price to Graham Number ratio for today is 0.57.

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

TSE:1997' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.31   Med: 0.38   Max: 0.62
Current: 0.57

During the past 13 years, the highest Price to Graham Number ratio of Akatsuki Eazima Co was 0.62. The lowest was 0.31. And the median was 0.38.

TSE:1997's Price-to-Graham-Number is ranked better than
78.47% of 1217 companies
in the Construction industry
Industry Median: 1 vs TSE:1997: 0.57

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


Akatsuki Eazima Co  (TSE:1997) 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.

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

Price to Graham number=Share Price (Today)/Graham number (Q: Feb. 2026 )
=3805.00/6,649.04
=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.


Akatsuki Eazima Co Graham Number Related Terms


Akatsuki Eazima Co Graham Number Historical Data

* Premium members only.

The historical data trend for Akatsuki Eazima 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.

Akatsuki Eazima Co Graham Number Chart

Akatsuki Eazima Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4,655.89 4,193.75 3,272.60 4,548.33 5,734.52

Akatsuki Eazima Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 4,116.44 4,548.33 5,019.57 5,734.77 6,649.04

TSE:1997 vs PWR, FIX, EME: Graham Number Comparison

For the Engineering & Construction subindustry, Akatsuki Eazima 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.


Akatsuki Eazima Co Price-to-Graham-Number vs Construction Industry

For the Construction industry and Industrials sector, Akatsuki Eazima Co's Price-to-Graham-Number distribution charts can be found below:

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


TSE:1997
54GF Score
Akatsuki Eazima Co Ltd TSE:1997
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Akatsuki Eazima Co Graham Number Calculation

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

Akatsuki Eazima Co's Graham Number for the fiscal year that ended in Aug. 2025 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*3718.756*393.019)
=5,734.52

Akatsuki Eazima Co's Graham Number for the quarter that ended in Feb. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*3956.757*496.588)
=6,649.04

* 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6,649.04 mean?
Akatsuki Eazima Co (TSE:1997) has a Graham Number of 円6,649.04 as of Feb. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Akatsuki Eazima Co and its competitors. This is 1749647% above median its historical median of 0.38. Over the past decade, Akatsuki Eazima Co's Graham Number has ranged from 0.31 to 0.62. According to the industry distribution chart, Akatsuki Eazima Co ranks #262 out of 1217 companies in the Construction industry, placing it in the top 21.5%.
Is Akatsuki Eazima Co's Graham Number too high?
Akatsuki Eazima Co's current Graham Number of 円6,649.04 is 1749647% above median its 10-year median of 0.38. Over the past 10 years, this metric has ranged from a low of 0.31 to a high of 0.62. Based on the distribution chart, Akatsuki Eazima Co ranks #262 out of 1217 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Akatsuki Eazima Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Akatsuki Eazima Co's Graham Number compare to PWR and FIX?
According to the Construction industry distribution chart, Akatsuki Eazima Co ranks #262 out of 1217 companies for Graham Number. This places Akatsuki Eazima Co in the top 22% of its industry — outperforming the majority of peers. The industry median Graham Number is 1.00. Historically, Akatsuki Eazima Co's own Graham Number has ranged from 0.31 to 0.62 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 a Construction company?
The median Graham Number among Construction companies is 1.00, based on 1,217 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 Akatsuki Eazima Co and its competitors. For the Construction industry, the median Graham Number is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Akatsuki Eazima Co's current Graham Number is 円6,649.04, which is 1749647% above median its own 10-year median of 0.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Akatsuki Eazima Co stock overvalued right now?
Based on GuruFocus' analysis, Akatsuki Eazima Co (TSE:1997) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,228.61, compared to a current price of 円3,805.00 — trading 70.7% above its estimated fair value. The current Graham Number is 円6,649.04, which is 1749647% above median its 10-year median of 0.38. Akatsuki Eazima Co's overall GF Score™ is 54/100 with 5 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 Akatsuki Eazima Co (TSE:1997), the current Graham Number is 円6,649.04 as of Feb. 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 Akatsuki Eazima Co (TSE:1997) Overvalued in 2026?

Based on GuruFocus' analysis, Akatsuki Eazima Co stock appears to be overvalued. The current stock price of 円3,805.00 is trading 70.7% above its estimated GF Value™ of 円2,228.61. GuruFocus considers Akatsuki Eazima Co to be Significantly Overvalued.

Key valuation signals for TSE:1997:

  • Graham Number: 円6,649.04 (1749647% above median its 10-year median of 0.38)
  • GF Value™: 円2,228.61 vs. price of 円3,805.00 (70.7% above fair value)
  • GF Score™: 54/100 with 5 warning signs

No single metric tells the full story. See the TSE:1997 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Akatsuki Eazima Co Business Description

Address Chiba-cho, Ibaraki Prefecture, Mito, JPN, 5770-2770
Akatsuki Eazima Co Ltd operates in the construction industry. It provides various building services, including the construction of cleaning equipment, plumbing equipment, constant temperature and humidity equipment, among others.
54GF Score

Get the complete analysis for TSE:1997

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

円3,805.00
Price
円2,228.61
GF Value