SURRF (Sun Art Retail Group) Net Cash per Share: $-0.34 (As of Mar. 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.
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.

SURRF Sun Art Retail Group Ltd SURRF
39 GF Score
Price $0.13
GF Value $0.20
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Sun Art Retail Group Net Cash per Share?

Sun Art Retail Group SURRF -33.60% 39 Net Cash per Share is $-0.34 as of Mar. 2026. GuruFocus rates SURRF with a GF Score™ of 39/100 and a GF Value™ of $0.20 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 130 Retail - Cyclical companies, Sun Art Retail Group ranks worse than 769230% on this metric.

Net Cash per Share is calculated as Cash, Cash Equivalents, Marketable Securities minus Total Liabilities minus Minority Interest and then divided by Shares Outstanding (EOP). Sun Art Retail Group's Net Cash per Share for the quarter that ended in Mar. 2026 was $-0.34.

The historical rank and industry rank for Sun Art Retail Group's Net Cash per Share or its related term are showing as below:

SURRF's Price-to-Net-Cash is not ranked *
in the Retail - Cyclical industry.
Industry Median: 6.75
* Ranked among companies with meaningful Price-to-Net-Cash only.

Sun Art Retail Group  (OTCPK:SURRF) Net Cash per Share Explanation

Ben Graham invested in situations where the company's stock price was lower than its net-cash. He assigned some value to the company's other current asset. The value is called Net Current Asset Value (NCAV). One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Graham's strategy produced similar results.

You can find companies that are traded below their Net Current Asset Value (NCAV) with our Net-Net screener.


Sun Art Retail Group Net Cash per Share Related Terms


Sun Art Retail Group Net Cash per Share Historical Data

* Premium members only.

The historical data trend for Sun Art Retail Group's Net Cash per Share 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.

Sun Art Retail Group Net Cash per Share Chart

Sun Art Retail Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Mar22 Mar23 Mar24 Mar25 Mar26
Net Cash per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.38 -0.33 -0.33 -0.33 -0.34

Sun Art Retail Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Net Cash per Share 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 -0.33 -0.37 -0.33 -0.34 -0.34

SURRF vs DDS: Net Cash per Share Comparison

For the Department Stores subindustry, Sun Art Retail Group's Price-to-Net-Cash, along with its competitors' market caps and Price-to-Net-Cash 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.


Sun Art Retail Group Price-to-Net-Cash vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Sun Art Retail Group's Price-to-Net-Cash distribution charts can be found below:

* The bar in red indicates where Sun Art Retail Group's Price-to-Net-Cash falls into.


SURRF
39GF Score
Sun Art Retail Group Ltd SURRF
Net Cash per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sun Art Retail Group Net Cash per Share Calculation

In the calculation of a company's Net Cash per Share, assets other than cash and short term investments are considered to be worth nothing. But the company has to pay its debt and other liabilities in full. This is an extremely conservative way of valuation. Most companies have negative Net Cash per Share. But sometimes a company's price may be lower than its net-cash.

Sun Art Retail Group's Net Cash per Share for the fiscal year that ended in Mar. 2026 is calculated as

Net Cash per Share (A: Mar. 2026 )
=(Cash, Cash Equivalents, Marketable Securities-Total Liabilities-Minority Interest)/Shares Outstanding (EOP)
=(1470.234-4758.927--2.321)/9540.505
=-0.34

Sun Art Retail Group's Net Cash per Share for the quarter that ended in Mar. 2026 is calculated as

Net Cash per Share (Q: Mar. 2026 )
=(Cash, Cash Equivalents, Marketable Securities-Total Liabilities-Minority Interest)/Shares Outstanding (EOP)
=(1470.234-4758.927--2.321)/9540.505
=-0.34

* 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 Net Cash per Share →
What does a Net Cash per Share of $-0.34 mean?
Sun Art Retail Group (SURRF) has a Net Cash per Share of $-0.34 as of Mar. 2026. Net cash per share equals the per-share value of cash and equivalents less total liabilities and minority interest. View historical data on Sun Art Retail Group and its competitors. According to the industry distribution chart, Sun Art Retail Group ranks #999999 out of 130 companies in the Retail - Cyclical industry.
Is Sun Art Retail Group's Net Cash per Share too high?
Sun Art Retail Group's current Net Cash per Share is $-0.34. Based on the distribution chart, Sun Art Retail Group ranks #999999 out of 130 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Sun Art Retail Group has a GF Score™ of 39/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sun Art Retail Group's Net Cash per Share compare to DDS?
According to the Retail - Cyclical industry distribution chart, Sun Art Retail Group ranks #999999 out of 130 companies for Net Cash per Share. This places Sun Art Retail Group in the lower half of its industry. The industry median Net Cash per Share is 6.75. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Cash per Share for a Retail - Cyclical company?
The median Net Cash per Share among Retail - Cyclical companies is 6.75, based on 130 companies in the industry. Companies in the top quartile (top 25%) have a Net Cash per Share significantly above this median, while those in the bottom quartile fall well below. However, Net Cash per Share 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 Net Cash per Share mean?
A high Net Cash per Share can signal that a stock is expensive relative to its fundamentals. Net cash per share equals the per-share value of cash and equivalents less total liabilities and minority interest. View historical data on Sun Art Retail Group and its competitors. For the Retail - Cyclical industry, the median Net Cash per Share is 6.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sun Art Retail Group's current Net Cash per Share is $-0.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sun Art Retail Group stock overvalued right now?
Based on GuruFocus' analysis, Sun Art Retail Group (SURRF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.20, compared to a current price of $0.13 — trading 34.5% below its estimated fair value. The current Net Cash per Share is $-0.34. Sun Art Retail Group's overall GF Score™ is 39/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Cash per Share calculated?
Net Cash per Share is calculated from a company's financial statements. For Sun Art Retail Group (SURRF), the current Net Cash per Share is $-0.34 as of Mar. 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 Sun Art Retail Group (SURRF) Overvalued in 2026?

Based on GuruFocus' analysis, Sun Art Retail Group stock appears to be undervalued. The current stock price of $0.13 is trading 34.5% below its estimated GF Value™ of $0.20. GuruFocus considers Sun Art Retail Group to be Possible Value Trap.

Key valuation signals for SURRF:

  • Net Cash per Share: $-0.34
  • GF Value™: $0.20 vs. price of $0.13 (34.5% below fair value)
  • GF Score™: 39/100 with 4 warning signs

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


Sun Art Retail Group Business Description

Address No. 255, Jiangchang Xi Road, Jingan District, Shanghai, CHN, 200436
Sun Art Retail Group Ltd is engaged in the operation of brick-and-mortar stores and online sales channels in the People's Republic of China. It operates its business with hypermarkets, superstores, and membership stores under RT-Mart, RT-Super, and M-Club and generates revenue from the sales of goods to customers, membership fees, and rental from leasing areas in the hypermarket buildings. Geographically, the company generates all of its revenue from the People's Republic of China.
39GF Score

Get the complete analysis for SURRF

Net Cash per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.13
Price
$0.20
GF Value