Eurospan Holdings Bhd (XKLS:7094) Graham Number: RMN/A (As of May. 2026)

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.

XKLS:7094 Eurospan Holdings Bhd XKLS:7094
66 GF Score
Price RM3.16
GF Value RM17.61
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Eurospan Holdings Bhd Graham Number?

Eurospan Holdings Bhd XKLS:7094 -0.63% 66 Graham Number is RMN/A as of May. 2026. GuruFocus rates XKLS:7094 with a GF Score™ of 66/100 and a GF Value™ of RM17.61 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 284 Furnishings, Fixtures & Appliances companies, Eurospan Holdings Bhd ranks worse than 352112.32% 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 (2026-08-12), the stock price of Eurospan Holdings Bhd is RM3.16. Eurospan Holdings Bhd's graham number for the quarter that ended in May. 2026 was RMN/A. Therefore, Eurospan Holdings Bhd's Price to Graham Number ratio for today is N/A.

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

During the past 13 years, the highest Price to Graham Number ratio of Eurospan Holdings Bhd was 1.15. The lowest was 0.51. And the median was 0.76.

XKLS:7094's Price-to-Graham-Number is not ranked *
in the Furnishings, Fixtures & Appliances industry.
Industry Median: 1.12
* 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.


Eurospan Holdings Bhd  (XKLS:7094) 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.

Eurospan Holdings Bhd's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: May. 2026 )
=3.16/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.


Eurospan Holdings Bhd Graham Number Related Terms


Eurospan Holdings Bhd Graham Number Historical Data

* Premium members only.

The historical data trend for Eurospan Holdings 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.

Eurospan Holdings Bhd Graham Number Chart

Eurospan Holdings Bhd 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 0.00 2.36 1.49 3.17 0.00

Eurospan Holdings Bhd 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 3.20 0.00 0.00 0.00 0.00

XKLS:7094 vs SN, SGI, MHK: Graham Number Comparison

For the Furnishings, Fixtures & Appliances subindustry, Eurospan Holdings 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.


Eurospan Holdings Bhd Price-to-Graham-Number vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Eurospan Holdings Bhd's Price-to-Graham-Number distribution charts can be found below:

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


XKLS:7094
66GF Score
Eurospan Holdings Bhd XKLS:7094
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eurospan Holdings Bhd Graham Number Calculation

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

Eurospan Holdings Bhd'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*0.928*-0.038)
=N/A

Eurospan Holdings Bhd's Graham Number for the quarter that ended in May. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*0.928*-0.039)
=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 RMN/A mean?
Eurospan Holdings Bhd (XKLS:7094) has a Graham Number of RMN/A as of May. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on Eurospan Holdings Bhd and its competitors. Over the past decade, Eurospan Holdings Bhd's Graham Number has ranged from 0.51 to 1.15. According to the industry distribution chart, Eurospan Holdings Bhd ranks #999999 out of 284 companies in the Furnishings, Fixtures & Appliances industry.
Is Eurospan Holdings Bhd's Graham Number too high?
Eurospan Holdings Bhd's current Graham Number is RMN/A. Over the past 10 years, this metric has ranged from a low of 0.51 to a high of 1.15. Based on the distribution chart, Eurospan Holdings Bhd ranks #999999 out of 284 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Eurospan Holdings Bhd has a GF Score™ of 66/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eurospan Holdings Bhd's Graham Number compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Eurospan Holdings Bhd ranks #999999 out of 284 companies for Graham Number. This places Eurospan Holdings Bhd in the lower half of its industry. The industry median Graham Number is 1.12. Historically, Eurospan Holdings Bhd's own Graham Number has ranged from 0.51 to 1.15 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 Furnishings, Fixtures & Appliances company?
The median Graham Number among Furnishings, Fixtures & Appliances companies is 1.12, based on 284 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 Eurospan Holdings Bhd and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Graham Number is 1.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eurospan Holdings Bhd's current Graham Number is RMN/A. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurospan Holdings Bhd stock overvalued right now?
Based on GuruFocus' analysis, Eurospan Holdings Bhd (XKLS:7094) is currently considered Possible Value Trap. The stock's GF Value™ is RM17.61, compared to a current price of RM3.16 — trading 82.1% below its estimated fair value. The current Graham Number is RMN/A. Eurospan Holdings Bhd's overall GF Score™ is 66/100 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 Eurospan Holdings Bhd (XKLS:7094), the current Graham Number is RMN/A as of May. 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 Eurospan Holdings Bhd (XKLS:7094) Overvalued in 2026?

Based on GuruFocus' analysis, Eurospan Holdings Bhd stock appears to be undervalued. The current stock price of RM3.16 is trading 82.1% below its estimated GF Value™ of RM17.61. GuruFocus considers Eurospan Holdings Bhd to be Possible Value Trap.

Key valuation signals for XKLS:7094:

  • Graham Number: RMN/A
  • GF Value™: RM17.61 vs. price of RM3.16 (82.1% below fair value)
  • GF Score™: 66/100 with 5 warning signs

No single metric tells the full story. See the XKLS:7094 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eurospan Holdings Bhd Business Description

Address 1168, Kampung Teluk, Sungai Dua, Kawasan Perusahaan Sungai Lokan, Butterworth, PNG, MYS, 13800
Eurospan Holdings Bhd is an investment holding company engaged in the provision of management services to its subsidiaries. The company operates through a single operating segment, which comprises the manufacturing and trading of furniture and wood-based products. It is a home furnishing manufacturer and exporter offering dining tables, dining chairs, cabinets, and related products. The majority of its revenue is generated in Malaysia, with additional geographic presence in Europe, Asia Pacific, Africa, the United States, and Oceania.
66GF Score

Get the complete analysis for XKLS:7094

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

RM3.16
Price
RM17.61
GF Value