Create SD Holdings Co (TSE:3148) Graham Number: 円3,723.26 (As of Feb. 2026) — 329392% Above Median

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Director of Data and Quant Analytics at GuruFocus
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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:3148 Create SD Holdings Co Ltd TSE:3148
74 GF Score
Price 円3,395.00
GF Value 円3,657.94
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Create SD Holdings Co Graham Number?

Create SD Holdings Co TSE:3148 +0.59% 74 Graham Number is 円3,723.26 as of Feb. 2026, which is 100% below its 10-year median of 1.13. GuruFocus rates TSE:3148 with a GF Score™ of 74/100 and a GF Value™ of 円3,657.94 (Fairly Valued). The stock has 4 warning signs investors should review. Among 368 Healthcare Providers & Services companies, Create SD Holdings Co ranks better than 81.25% 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 Create SD Holdings Co is 円3395.00. Create SD Holdings Co's graham number for the quarter that ended in Feb. 2026 was 円3,723.26. Therefore, Create SD Holdings Co's Price to Graham Number ratio for today is 0.89.

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

TSE:3148' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.83   Med: 1.13   Max: 1.66
Current: 0.88

During the past 13 years, the highest Price to Graham Number ratio of Create SD Holdings Co was 1.66. The lowest was 0.83. And the median was 1.13.

TSE:3148's Price-to-Graham-Number is ranked better than
81.25% of 368 companies
in the Healthcare Providers & Services industry
Industry Median: 1.61 vs TSE:3148: 0.88

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


Create SD Holdings Co  (TSE:3148) 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.

Create SD Holdings Co's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Feb. 2026 )
=3395.00/3,795.21
=0.89

* 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.


Create SD Holdings Co Graham Number Related Terms


Create SD Holdings Co Graham Number Historical Data

* Premium members only.

The historical data trend for Create SD Holdings 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.

Create SD Holdings Co Graham Number Chart

Create SD Holdings Co Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,773.11 2,951.53 3,243.22 3,573.15 3,862.65

Create SD Holdings Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 3,573.16 3,609.47 3,688.45 3,723.26 3,862.65

Create SD Holdings Co Graham Number Competitor Comparison

For the Pharmaceutical Retailers subindustry, Create SD Holdings 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.


Create SD Holdings Co Price-to-Graham-Number vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Create SD Holdings Co's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where Create SD Holdings Co's Price-to-Graham-Number falls into.


TSE:3148
74GF Score
Create SD Holdings Co Ltd TSE:3148
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Create SD Holdings Co Graham Number Calculation

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

Create SD Holdings Co's Graham Number for the fiscal year that ended in May. 2026 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*2366.568*280.201)
=3,862.65

Create SD Holdings 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*2284.651*280.2)
=3,795.21

* 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3,723.26 mean?
Create SD Holdings Co (TSE:3148) has a Graham Number of 円3,723.26 as of Feb. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Create SD Holdings Co and its competitors. This is 329392% above median its historical median of 1.13. Over the past decade, Create SD Holdings Co's Graham Number has ranged from 0.83 to 1.66. According to the industry distribution chart, Create SD Holdings Co ranks #69 out of 368 companies in the Healthcare Providers & Services industry, placing it in the top 18.7%.
Is Create SD Holdings Co's Graham Number too high?
Create SD Holdings Co's current Graham Number of 円3,723.26 is 329392% above median its 10-year median of 1.13. Over the past 10 years, this metric has ranged from a low of 0.83 to a high of 1.66. Based on the distribution chart, Create SD Holdings Co ranks #69 out of 368 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Create SD Holdings Co has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Create SD Holdings Co's Graham Number compare to competitors?
According to the Healthcare Providers & Services industry distribution chart, Create SD Holdings Co ranks #69 out of 368 companies for Graham Number. This places Create SD Holdings Co in the top 19% of its industry — outperforming the majority of peers. The industry median Graham Number is 1.61. Historically, Create SD Holdings Co's own Graham Number has ranged from 0.83 to 1.66 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 Healthcare Providers & Services company?
The median Graham Number among Healthcare Providers & Services companies is 1.61, based on 368 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 Create SD Holdings Co and its competitors. For the Healthcare Providers & Services 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. Create SD Holdings Co's current Graham Number is 円3,723.26, which is 329392% above median its own 10-year median of 1.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Create SD Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Create SD Holdings Co (TSE:3148) is currently considered Fairly Valued. The stock's GF Value™ is 円3,657.94, compared to a current price of 円3,395.00 — trading 7.2% below its estimated fair value. The current Graham Number is 円3,723.26, which is 329392% above median its 10-year median of 1.13. Create SD Holdings Co's overall GF Score™ is 74/100 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 Create SD Holdings Co (TSE:3148), the current Graham Number is 円3,723.26 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 Create SD Holdings Co (TSE:3148) Overvalued in 2026?

Based on GuruFocus' analysis, Create SD Holdings Co stock appears to be undervalued. The current stock price of 円3,395.00 is trading 7.2% below its estimated GF Value™ of 円3,657.94. GuruFocus considers Create SD Holdings Co to be Fairly Valued.

Key valuation signals for TSE:3148:

  • Graham Number: 円3,723.26 (329392% above median its 10-year median of 1.13)
  • GF Value™: 円3,657.94 vs. price of 円3,395.00 (7.2% below fair value)
  • GF Score™: 74/100 with 4 warning signs

No single metric tells the full story. See the TSE:3148 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Create SD Holdings Co Business Description

Address Edanishi two at 3-chome, Aoba-ku, Yokohama, JPN, 225-0014
Create SD Holdings Co Ltd operates drugstores, pharmacy dispensing businesses, and nursing care services. The company's drugstores sell pharmaceuticals, cosmetics, and food products, while the dispensing pharmacy business operates regional clinics. Create SD maintains nursing homes that facilitate elderly residents with services regarding health management, diet, and long-term care through preventative training classes.
74GF Score

Get the complete analysis for TSE:3148

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

円3,395.00
Price
円3,657.94
GF Value