Gosa FOM a.d (XBEL:GFOM) Graham Number: RSD2,923.24 (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.
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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.

XBEL:GFOM Gosa FOM a.d XBEL:GFOM
100 GF Score
Price RSD1,350.00
GF Value RSD1,602.04
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Gosa FOM a.d Graham Number?

Gosa FOM a.d XBEL:GFOM 100 Graham Number is RSD2,923.24 as of Dec. 2025. GuruFocus rates XBEL:GFOM with a GF Score™ of 100/100 and a GF Value™ of RSD1,602.04 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 2,240 Industrial Products companies, Gosa FOM a.d ranks better than 94.42% 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 (2026-08-28), the stock price of Gosa FOM a.d is RSD1350.00. Gosa FOM a.d's graham number for the quarter that ended in Dec. 2025 was RSD2,923.24. Therefore, Gosa FOM a.d's Price to Graham Number ratio for today is 0.46.

The historical rank and industry rank for Gosa FOM a.d's Graham Number or its related term are showing as below:

XBEL:GFOM' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.2   Med: 0.4   Max: 0.63
Current: 0.46

During the past 13 years, the highest Price to Graham Number ratio of Gosa FOM a.d was 0.63. The lowest was 0.20. And the median was 0.40.

XBEL:GFOM's Price-to-Graham-Number is ranked better than
94.42% of 2240 companies
in the Industrial Products industry
Industry Median: 1.75 vs XBEL:GFOM: 0.46

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


Gosa FOM a.d  (XBEL:GFOM) 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.

Gosa FOM a.d's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Dec. 2025 )
=1350.00/2,923.24
=0.46

* 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.


Gosa FOM a.d Graham Number Related Terms


Gosa FOM a.d Graham Number Historical Data

* Premium members only.

The historical data trend for Gosa FOM a.d'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.

Gosa FOM a.d Graham Number Chart

Gosa FOM a.d 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 820.13 1,755.91 2,242.23 3,674.80 3,200.93

Gosa FOM a.d Semi-Annual Data
Dec12 Jun13 Dec13 Jun14 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 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 2,049.55 2,312.74 3,372.91 3,389.53 2,923.24

XBEL:GFOM vs GEV, ETN, PH: Graham Number Comparison

For the Specialty Industrial Machinery subindustry, Gosa FOM a.d'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.


Gosa FOM a.d Price-to-Graham-Number vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Gosa FOM a.d's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where Gosa FOM a.d's Price-to-Graham-Number falls into.


XBEL:GFOM
100GF Score
Gosa FOM a.d XBEL:GFOM
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gosa FOM a.d Graham Number Calculation

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

Gosa FOM a.d'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*1496.711*304.25)
=3,200.93

Gosa FOM a.d'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*1496.711*253.752)
=2,923.24

* 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 RSD2,923.24 mean?
Gosa FOM a.d (XBEL:GFOM) has a Graham Number of RSD2,923.24 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Gosa FOM a.d and its competitors. According to the industry distribution chart, Gosa FOM a.d ranks #125 out of 2240 companies in the Industrial Products industry, placing it in the top 5.6%.
Is Gosa FOM a.d's Graham Number too high?
Gosa FOM a.d's current Graham Number is RSD2,923.24. Based on the distribution chart, Gosa FOM a.d ranks #125 out of 2240 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Gosa FOM a.d has a GF Score™ of 100/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gosa FOM a.d's Graham Number compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Gosa FOM a.d ranks #125 out of 2240 companies for Graham Number. This places Gosa FOM a.d in the top 6% of its industry — outperforming the majority of peers. The industry median Graham Number is 1.75. 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 an Industrial Products company?
The median Graham Number among Industrial Products companies is 1.75, based on 2,240 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 Gosa FOM a.d and its competitors. For the Industrial Products industry, the median Graham Number is 1.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gosa FOM a.d's current Graham Number is RSD2,923.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gosa FOM a.d stock overvalued right now?
Based on GuruFocus' analysis, Gosa FOM a.d (XBEL:GFOM) is currently considered Modestly Undervalued. The stock's GF Value™ is RSD1,602.04, compared to a current price of RSD1,350.00 — trading 15.7% below its estimated fair value. The current Graham Number is RSD2,923.24. Gosa FOM a.d's overall GF Score™ is 100/100 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 Gosa FOM a.d (XBEL:GFOM), the current Graham Number is RSD2,923.24 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 Gosa FOM a.d (XBEL:GFOM) Overvalued in 2026?

Based on GuruFocus' analysis, Gosa FOM a.d stock appears to be undervalued. The current stock price of RSD1,350.00 is trading 15.7% below its estimated GF Value™ of RSD1,602.04. GuruFocus considers Gosa FOM a.d to be Modestly Undervalued.

Key valuation signals for XBEL:GFOM:

  • Graham Number: RSD2,923.24
  • GF Value™: RSD1,602.04 vs. price of RSD1,350.00 (15.7% below fair value)
  • GF Score™: 100/100 with 5 warning signs

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


Gosa FOM a.d Business Description

Address Industrial 70, Smederevo Palanka, SRB, 11420
Gosa FOM a.d is a manufacturer of Lifting and Handling equipment. The company is engaged in the development, design, manufacture, erection, and services of machines and equipment. It serves energy, metallurgy and mining industry. The company produces coke mining, metallurgy, and hydro-mechanical equipment, cranes and hoists, gearboxes, steel structures and bridges, civil steel structures and vessels under pressure.
100GF Score

Get the complete analysis for XBEL:GFOM

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

RSD1,350.00
Price
RSD1,602.04
GF Value