ABVC BioPharmaABVC +6.25%17 Net Current Asset Value is $-0.33 as of Mar. 2026. GuruFocus rates ABVC with a GF Score™ of 17/100 and a GF Value™ of $0.87 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 946 Biotechnology companies, ABVC BioPharma ranks worse than 105708.14% on this metric.
In calculating the Net Current Asset Value (NCAV), Benjamin Graham means a company's current assets (such as cash, marketable securities, and inventories) minus its total liabilities (including preferred stock, minority interest, and long-term debt).
ABVC BioPharma's net current asset value per share for the quarter that ended in Mar. 2026 was $-0.33.
The historical rank and industry rank for ABVC BioPharma's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of ABVC BioPharma was 166.26. The lowest was 6.42. And the median was 24.82.
ABVC's Price-to-Net-Current-Asset-Value is not ranked *
in the Biotechnology industry.
Industry Median: 4.72 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
ABVC BioPharma (NAS:ABVC) Net Current Asset Value Explanation
Benjamin Graham first discussed net current asset value (NCAV) in the 1934 edition of "Security Analysis", which he coauthored with David Dodd. In the book, (net) current asset value is defined as:" current assets alone, minus all liabilities and claims ahead of the issue."
The common definition of NCAV is: NCAV = current assets – [total liabilities + minority interest + preferred stock]
Net current assets exclude not only the intangible assets but also the fixed and miscellaneous assets. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.
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 Grahams strategy produced similar results.
Benjamin Graham looked for companies whose market values were less than two-thirds of their Net-Net Working Capital. They are collected under our Net-Net screener.
ABVC BioPharma Net Current Asset Value Related Terms
ABVC BioPharma Net Current Asset Value Historical Data
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The historical data trend for ABVC BioPharma's Net Current Asset Value 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.
ABVC vs GRDX, INMB, ALGS: Net Current Asset Value Comparison
For the Biotechnology subindustry, ABVC BioPharma's Price-to-Net-Current-Asset-Value, along with its competitors' market caps and Price-to-Net-Current-Asset-Value 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.
ABVC BioPharma Price-to-Net-Current-Asset-Value vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, ABVC BioPharma's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where ABVC BioPharma's Price-to-Net-Current-Asset-Value 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.
What does a Net Current Asset Value of $-0.33 mean?
ABVC BioPharma (ABVC) has a Net Current Asset Value of $-0.33 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on ABVC BioPharma and its competitors. Over the past decade, ABVC BioPharma's Net Current Asset Value has ranged from 6.42 to 166.26. According to the industry distribution chart, ABVC BioPharma ranks #999999 out of 946 companies in the Biotechnology industry.
Is ABVC BioPharma's Net Current Asset Value too high?
ABVC BioPharma's current Net Current Asset Value is $-0.33. Over the past 10 years, this metric has ranged from a low of 6.42 to a high of 166.26. Based on the distribution chart, ABVC BioPharma ranks #999999 out of 946 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, ABVC BioPharma has a GF Score™ of 17/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ABVC BioPharma's Net Current Asset Value compare to GRDX and INMB?
According to the Biotechnology industry distribution chart, ABVC BioPharma ranks #999999 out of 946 companies for Net Current Asset Value. This places ABVC BioPharma in the lower half of its industry. The industry median Net Current Asset Value is 4.72. Historically, ABVC BioPharma's own Net Current Asset Value has ranged from 6.42 to 166.26 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 Net Current Asset Value for a Biotechnology company?
The median Net Current Asset Value among Biotechnology companies is 4.72, based on 946 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value 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 Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on ABVC BioPharma and its competitors. For the Biotechnology industry, the median Net Current Asset Value is 4.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ABVC BioPharma's current Net Current Asset Value is $-0.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABVC BioPharma stock overvalued right now?
Based on GuruFocus' analysis, ABVC BioPharma (ABVC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.87, compared to a current price of $1.53 — trading 75.9% above its estimated fair value. The current Net Current Asset Value is $-0.33. ABVC BioPharma's overall GF Score™ is 17/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For ABVC BioPharma (ABVC), the current Net Current Asset Value is $-0.33 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 ABVC BioPharma (ABVC) Overvalued in 2026?
Based on GuruFocus' analysis, ABVC BioPharma stock appears to be overvalued.
The current stock price of $1.53 is trading 75.9% above its estimated GF Value™ of $0.87.
GuruFocus considers ABVC BioPharma to be Significantly Overvalued.
Key valuation signals for ABVC:
Net Current Asset Value: $-0.33
GF Value™: $0.87 vs. price of $1.53 (75.9% above fair value)
No single metric tells the full story. See the ABVC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ABVC BioPharma Inc is a clinical stage biopharmaceutical company focused on development of new drugs and medical devices, all of which are derived from plants. It currently has six drugs and three medical devices in development. The firm specializes in botanically based solutions that deliver high efficacy with low toxicity for improved health outcomes. Its products include: Vitargus - ABV-1701, ABV-2001, ABV-2002, MDD ABV-1504, ADHD ABV-1505, ADHD ABV-1601, ABV-1501, ABV-1702, and ABV-1703.
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