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Elsa BhdXKLS:0458 -2.27%16 Graham Number is RM0.24 as of Dec. 2025. GuruFocus rates XKLS:0458 with a GF Score™ of 16/100. Among 623 Oil & Gas companies, Elsa Bhd ranks better than 61.16% 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 (2026-08-13), the stock price of Elsa Bhd is RM0.215. Elsa Bhd's graham number for the quarter that ended in Dec. 2025 was RM0.24. Therefore, Elsa Bhd's Price to Graham Number ratio for today is 0.88.
The historical rank and industry rank for Elsa Bhd's Graham Number or its related term are showing as below:
XKLS:0458'
s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0 Med: 0 Max: 0.92
Current: 0.9
During the past 4 years, the highest Price to Graham Number ratio of Elsa Bhd was 0.92. The lowest was 0.00. And the median was 0.00.
XKLS:0458's Price-to-Graham-Number is ranked better than 61.16% of 623
companies
in the Oil & Gas industry
Industry Median: 1.08
vs XKLS:0458: 0.90
Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.
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.
Elsa Bhd's Price to Graham number Ratio for today is calculated as
Price to Graham number
=
Share Price (Today)
/
Graham number (Q: Dec. 2025 )
=
0.215
/
0.24
=
0.88
* 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.
Elsa Bhd Graham Number Related Terms
Elsa Bhd Graham Number Historical Data
* Premium members only.
The historical data trend for Elsa Bhd'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.
Elsa Bhd Graham Number Chart
Elsa Bhd Annual Data
Trend
Dec22
Dec23
Dec24
Dec25
Graham Number
0.08
0.16
0.17
0.24
Elsa Bhd Semi-Annual Data
Dec22
Dec23
Dec24
Dec25
Graham Number
0.00
0.16
0.17
0.24
XKLS:0458 vs SLB, BKR, FTI: Graham Number Comparison
For the Oil & Gas Equipment & Services subindustry, Elsa Bhd'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.
Elsa Bhd Price-to-Graham-Number vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Elsa Bhd's Price-to-Graham-Number distribution charts can be found below:
* The bar in red indicates where Elsa Bhd'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.
Elsa Bhd (XKLS:0458) has a Graham Number of RM0.24 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on Elsa Bhd and its competitors. According to the industry distribution chart, Elsa Bhd ranks #242 out of 623 companies in the Oil & Gas industry, placing it in the top 38.8%.
Is Elsa Bhd's Graham Number too high?
Elsa Bhd's current Graham Number is RM0.24. Based on the distribution chart, Elsa Bhd ranks #242 out of 623 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, Elsa Bhd has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Elsa Bhd's Graham Number compare to SLB and BKR?
According to the Oil & Gas industry distribution chart, Elsa Bhd ranks #242 out of 623 companies for Graham Number. This puts Elsa Bhd in the upper half of its industry. The industry median Graham Number is 1.08. 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 Oil & Gas company?
The median Graham Number among Oil & Gas companies is 1.08, based on 623 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 Elsa Bhd and its competitors. For the Oil & Gas industry, the median Graham Number is 1.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elsa Bhd's current Graham Number is RM0.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elsa Bhd stock overvalued right now?
Elsa Bhd (XKLS:0458) has a current Graham Number of RM0.24. The current Graham Number is RM0.24. Elsa Bhd's overall GF Score™ is 16/100. 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 Elsa Bhd (XKLS:0458), the current Graham Number is RM0.24 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.
Elsa Bhd is an investment holding company. Through its subsidiaries, the company is principally involved in the provision of O&G service and equipment solutions which include, amongst others, oilfield service solutions, talent solutions, digital solutions as well as robotics and engineering solutions. Its main business segments comprise: i) Oilfield service solutions, Talent solutions, Digital solutions, and Robotics and engineering solutions. The majority of revenue is derived from the Oilfield service solutions segment, which include supporting activities throughout the lifecycle of an oilfield, mainly in subsurface geoscience and petroleum engineering services, production optimisation services and well services subsegments. Geographically, key revenue is derived from Malaysia.
16GF Score
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