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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 (2026-08-18), the stock price of Sunny Side Up Group is 円1307.00. Sunny Side Up Group's graham number for the quarter that ended in Dec. 2025 was 円N/A. Therefore, Sunny Side Up Group's Price to Graham Number ratio for today is 2.53.
The historical rank and industry rank for Sunny Side Up Group's Graham Number or its related term are showing as below:
TSE:2180'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.9 Med: 1.88 Max: 41.4
Current: 2.78
During the past 13 years, the highest Price to Graham Number ratio of Sunny Side Up Group was 41.40. The lowest was 0.90. And the median was 1.88.
TSE:2180's Price-to-Graham-Number is ranked worse than 81.14% of 493
companies
in the Media - Diversified industry
Industry Median: 1.18
vs TSE:2180: 2.78
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
Sunny Side Up Group (TSE:2180) 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.
Sunny Side Up Group's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Dec. 2025 )
=
1307.00
/
516.67
=
2.53
* 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.
Sunny Side Up Group Graham Number Related Terms
Sunny Side Up Group Graham Number Historical Data
* Premium members only.
The historical data trend for Sunny Side Up 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.
TSE:2180 vs APP, OMC, TTD: Graham Number Comparison
For the Advertising Agencies subindustry, Sunny Side Up 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.
Sunny Side Up Group Price-to-Graham-Number vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Sunny Side Up Group's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where Sunny Side Up 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.
Sunny Side Up Group (TSE:2180) has a Graham Number of 円N/A as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Sunny Side Up Group and its competitors. Over the past decade, Sunny Side Up Group's Graham Number has ranged from 0.90 to 41.40. According to the industry distribution chart, Sunny Side Up Group ranks #400 out of 493 companies in the Media - Diversified industry, placing it in the top 81.1%.
Is Sunny Side Up Group's Graham Number too high?
Sunny Side Up Group's current Graham Number is 円N/A. Over the past 10 years, this metric has ranged from a low of 0.90 to a high of 41.40. Based on the distribution chart, Sunny Side Up Group ranks #400 out of 493 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Sunny Side Up Group has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunny Side Up Group's Graham Number compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Sunny Side Up Group ranks #400 out of 493 companies for Graham Number. This places Sunny Side Up Group in the lower half of its industry. The industry median Graham Number is 1.18. Historically, Sunny Side Up Group's own Graham Number has ranged from 0.90 to 41.40 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 Media - Diversified company?
The median Graham Number among Media - Diversified companies is 1.18, based on 493 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 Sunny Side Up Group and its competitors. For the Media - Diversified industry, the median Graham Number is 1.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunny Side Up Group's current Graham Number is 円N/A. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunny Side Up Group stock overvalued right now?
Based on GuruFocus' analysis, Sunny Side Up Group (TSE:2180) is currently considered Significantly Overvalued. The stock's GF Value™ is 円713.72, compared to a current price of 円1,307.00 — trading 83.1% above its estimated fair value. The current Graham Number is 円N/A. Sunny Side Up Group's overall GF Score™ is 61/100 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 Sunny Side Up Group (TSE:2180), the current Graham Number is 円N/A 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 Sunny Side Up Group (TSE:2180) Overvalued in 2026?
Based on GuruFocus' analysis, Sunny Side Up Group stock appears to be overvalued.
The current stock price of 円1,307.00 is trading 83.1% above its estimated GF Value™ of 円713.72.
GuruFocus considers Sunny Side Up Group to be Significantly Overvalued.
Key valuation signals for TSE:2180:
Graham Number: 円N/A
GF Value™: 円713.72 vs. price of 円1,307.00 (83.1% above fair value)
No single metric tells the full story. See the TSE:2180 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sunny Side Up Group Inc is engaged in the public relations (PR) business in Japan. Its PR services include publicity, PR events, media relations, media training, retainer contracts, press releases, press conferences, symposium, risk management, crisis management, reputation management, and advertorials, among other services. Its segments include Brand Communication Business, Food Branding Business, and Business Development.
61GF Score
Get the complete analysis for TSE:2180
Graham Number is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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