Entain (WBO:GVC) Graham Number: €N/A (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
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.

WBO:GVC Entain PLC WBO:GVC
44 GF Score
Price €6.48
GF Value €9.79
Valuation Possible Value Trap
! 10 Warning Signs
View Full Analysis

What is Entain Graham Number?

Entain WBO:GVC -2.14% 44 Graham Number is €N/A as of Dec. 2025. GuruFocus rates WBO:GVC with a GF Score™ of 44/100 and a GF Value™ of €9.79 (Possible Value Trap). The stock has 10 warning signs investors should review. Among 492 Travel & Leisure companies, Entain ranks worse than 203251.83% 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 (2026-07-15), the stock price of Entain is €6.484. Entain's graham number for the quarter that ended in Dec. 2025 was €N/A. Therefore, Entain's Price to Graham Number ratio for today is N/A.

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

WBO:GVC's Price-to-Graham-Number is not ranked *
in the Travel & Leisure industry.
Industry Median: 1.255
* Ranked among companies with meaningful Price-to-Graham-Number only.

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


Entain  (WBO:GVC) 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.

Entain's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Dec. 2025 )
=6.484/N/A
=N/A

* 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.


Entain Graham Number Related Terms


Entain Graham Number Historical Data

* Premium members only.

The historical data trend for Entain'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.

Entain Graham Number Chart

Entain 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 0.00 0.00 0.00 0.00 0.00

Entain Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 0.00 0.00 0.00 0.00

WBO:GVC vs FLUT, DKNG, SGHC: Graham Number Comparison

For the Gambling subindustry, Entain'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.


Entain Price-to-Graham-Number vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Entain's Price-to-Graham-Number distribution charts can be found below:

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


WBO:GVC
44GF Score
Entain PLC WBO:GVC
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Entain Graham Number Calculation

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

Entain'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*-10.921*0.707)
=N/A

Entain's Graham Number for the quarter that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*-10.921*0.717)
=N/A

* 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 €N/A mean?
Entain (WBO:GVC) has a Graham Number of €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 Entain and its competitors. According to the industry distribution chart, Entain ranks #999999 out of 492 companies in the Travel & Leisure industry.
Is Entain's Graham Number too high?
Entain's current Graham Number is €N/A. Based on the distribution chart, Entain ranks #999999 out of 492 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Entain has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Entain's Graham Number compare to FLUT and DKNG?
According to the Travel & Leisure industry distribution chart, Entain ranks #999999 out of 492 companies for Graham Number. This places Entain in the lower half of its industry. The industry median Graham Number is 1.26. 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 Travel & Leisure company?
The median Graham Number among Travel & Leisure companies is 1.26, based on 492 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 Entain and its competitors. For the Travel & Leisure industry, the median Graham Number is 1.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Entain's current Graham Number is €N/A. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Entain stock overvalued right now?
Based on GuruFocus' analysis, Entain (WBO:GVC) is currently considered Possible Value Trap. The stock's GF Value™ is €9.79, compared to a current price of €6.48 — trading 33.8% below its estimated fair value. The current Graham Number is €N/A. Entain's overall GF Score™ is 44/100 with 10 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 Entain (WBO:GVC), the current Graham Number is €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 Entain (WBO:GVC) Overvalued in 2026?

Based on GuruFocus' analysis, Entain stock appears to be undervalued. The current stock price of €6.48 is trading 33.8% below its estimated GF Value™ of €9.79. GuruFocus considers Entain to be Possible Value Trap.

Key valuation signals for WBO:GVC:

  • Graham Number: €N/A
  • GF Value™: €9.79 vs. price of €6.48 (33.8% below fair value)
  • GF Score™: 44/100 with 10 warning signs

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


Entain Business Description

Address 25 Charterhouse Square, London, GBR, EC1M 6AE
Entain PLC is a sports betting and gaming company operating online and in the retail sector. It has Four segments; UK&I: which comprises betting, gaming, and retail activities from online and mobile operations, and activities in the shop estates within Great Britain, Northern Ireland, Jersey, and the Republic of Ireland; International: which comprises betting, gaming, and retail activities in the shop estates in the rest of the world apart from UK&I and CEE; CEE: comprises betting, gaming and retail activities in Croatia and Poland for brands SuperSport and STS; Corporate: includes costs associated with Group functions including Group executive, legal, Group finance, U.S. joint venture, tax, and treasury.
44GF Score

Get the complete analysis for WBO:GVC

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

€6.48
Price
€9.79
GF Value