Bronco Billy Co (TSE:3091) Graham Number: 円1,724.07 (As of Jun. 2026) — 83593% 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.

TSE:3091 Bronco Billy Co Ltd TSE:3091
86 GF Score
Price 円2,724.00
GF Value 円3,460.04
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Bronco Billy Co Graham Number?

Bronco Billy Co TSE:3091 -0.77% 86 Graham Number is 円1,724.07 as of Jun. 2026, which is 100% below its 10-year median of 2.06. GuruFocus rates TSE:3091 with a GF Score™ of 86/100 and a GF Value™ of 円3,460.04 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 207 Restaurants companies, Bronco Billy Co ranks better than 51.69% 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 (2026-08-20), the stock price of Bronco Billy Co is 円2724.00. Bronco Billy Co's graham number for the quarter that ended in Jun. 2026 was 円1,724.07. Therefore, Bronco Billy Co's Price to Graham Number ratio for today is 1.58.

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

TSE:3091' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 1.28   Med: 2.06   Max: 4.77
Current: 1.58

During the past 13 years, the highest Price to Graham Number ratio of Bronco Billy Co was 4.77. The lowest was 1.28. And the median was 2.06.

TSE:3091's Price-to-Graham-Number is ranked better than
51.69% of 207 companies
in the Restaurants industry
Industry Median: 1.61 vs TSE:3091: 1.58

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


Bronco Billy Co  (TSE:3091) 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.

Bronco Billy Co's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Jun. 2026 )
=2724.00/1,724.07
=1.58

* 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.


Bronco Billy Co Graham Number Related Terms


Bronco Billy Co Graham Number Historical Data

* Premium members only.

The historical data trend for Bronco Billy 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.

Bronco Billy Co Graham Number Chart

Bronco Billy Co 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 672.95 550.47 743.43 963.73 1,080.53

Bronco Billy Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 769.60 865.86 1,080.53 1,172.23 1,724.07

TSE:3091 vs MCD, SBUX, YUM: Graham Number Comparison

For the Restaurants subindustry, Bronco Billy 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.


Bronco Billy Co Price-to-Graham-Number vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Bronco Billy Co's Price-to-Graham-Number distribution charts can be found below:

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


TSE:3091
86GF Score
Bronco Billy Co Ltd TSE:3091
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bronco Billy Co Graham Number Calculation

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

Bronco Billy 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*722.98*71.774)
=1,080.53

Bronco Billy 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*1520.872*86.863)
=1,724.07

* 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1,724.07 mean?
Bronco Billy Co (TSE:3091) has a Graham Number of 円1,724.07 as of Jun. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Bronco Billy Co and its competitors. This is 83593% above median its historical median of 2.06. Over the past decade, Bronco Billy Co's Graham Number has ranged from 1.28 to 4.77. According to the industry distribution chart, Bronco Billy Co ranks #100 out of 207 companies in the Restaurants industry, placing it in the top 48.3%.
Is Bronco Billy Co's Graham Number too high?
Bronco Billy Co's current Graham Number of 円1,724.07 is 83593% above median its 10-year median of 2.06. Over the past 10 years, this metric has ranged from a low of 1.28 to a high of 4.77. Based on the distribution chart, Bronco Billy Co ranks #100 out of 207 companies in the Restaurants industry, which is above the industry midpoint. Overall, Bronco Billy Co has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bronco Billy Co's Graham Number compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Bronco Billy Co ranks #100 out of 207 companies for Graham Number. This puts Bronco Billy Co in the upper half of its industry. The industry median Graham Number is 1.61. Historically, Bronco Billy Co's own Graham Number has ranged from 1.28 to 4.77 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 Restaurants company?
The median Graham Number among Restaurants companies is 1.61, based on 207 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 Bronco Billy Co and its competitors. For the Restaurants industry, the median Graham Number is 1.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bronco Billy Co's current Graham Number is 円1,724.07, which is 83593% above median its own 10-year median of 2.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bronco Billy Co stock overvalued right now?
Based on GuruFocus' analysis, Bronco Billy Co (TSE:3091) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,460.04, compared to a current price of 円2,724.00 — trading 21.3% below its estimated fair value. The current Graham Number is 円1,724.07, which is 83593% above median its 10-year median of 2.06. Bronco Billy Co's overall GF Score™ is 86/100 with 2 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 Bronco Billy Co (TSE:3091), the current Graham Number is 円1,724.07 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.

Is Bronco Billy Co (TSE:3091) Overvalued in 2026?

Based on GuruFocus' analysis, Bronco Billy Co stock appears to be undervalued. The current stock price of 円2,724.00 is trading 21.3% below its estimated GF Value™ of 円3,460.04. GuruFocus considers Bronco Billy Co to be Modestly Undervalued.

Key valuation signals for TSE:3091:

  • Graham Number: 円1,724.07 (83593% above median its 10-year median of 2.06)
  • GF Value™: 円3,460.04 vs. price of 円2,724.00 (21.3% below fair value)
  • GF Score™: 86/100 with 2 warning signs

No single metric tells the full story. See the TSE:3091 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bronco Billy Co Business Description

Address 1-5 Tsubaki-cho, Nakamura-ku, BB Building, Nagoya, JPN
Bronco Billy Co Ltd is a Japan-based company engaged in the operation of chain restaurants. The company provides steaks and hamburger steaks in restaurants under the name Bronco Billy. Its offerings include steak, hamburger, chicken steak, fresh salad bar and others.
86GF Score

Get the complete analysis for TSE:3091

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

円2,724.00
Price
円3,460.04
GF Value