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.
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.
Agencia Comercial SpiritsAGCC -3.38%21 Net Current Asset Value is $0.48 as of Dec. 2025, which is 98% below its 10-year median of 20.33. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 118 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks worse than 88.98% 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).
Agencia Comercial Spirits's net current asset value per share for the quarter that ended in Dec. 2025 was $0.48.
The historical rank and industry rank for Agencia Comercial Spirits's Net Current Asset Value or its related term are showing as below:
AGCC'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 20.33 Med: 20.33 Max: 32.06
Current: 30.98
During the past 3 years, the highest Price-to-Net-Current-Asset-Value Ratio of Agencia Comercial Spirits was 32.06. The lowest was 20.33. And the median was 20.33.
AGCC's Price-to-Net-Current-Asset-Value is ranked worse than 88.98% of 118
companies
in the Beverages - Alcoholic industry
Industry Median: 5.175
vs AGCC: 30.98
Agencia Comercial Spirits (NAS:AGCC) 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.
Agencia Comercial Spirits Net Current Asset Value Related Terms
Agencia Comercial Spirits Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Agencia Comercial Spirits'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.
Agencia Comercial Spirits Net Current Asset Value Chart
Agencia Comercial Spirits Annual Data
Trend
Dec23
Dec24
Dec25
Net Current Asset Value
0.06
0.08
0.48
Agencia Comercial Spirits Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Net Current Asset Value
0.06
0.00
0.08
0.13
0.48
AGCC vs SNDL, MGPI, CWGL: Net Current Asset Value Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits'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.
Agencia Comercial Spirits Price-to-Net-Current-Asset-Value vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits'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 $0.48 mean?
Agencia Comercial Spirits (AGCC) has a Net Current Asset Value of $0.48 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Agencia Comercial Spirits and its competitors. This is 98% below median its historical median of 20.33. Over the past decade, Agencia Comercial Spirits' Net Current Asset Value has ranged from 20.33 to 32.06. According to the industry distribution chart, Agencia Comercial Spirits ranks #105 out of 118 companies in the Beverages - Alcoholic industry, placing it in the top 89%.
Is Agencia Comercial Spirits' Net Current Asset Value too high?
Agencia Comercial Spirits' current Net Current Asset Value of $0.48 is 98% below median its 10-year median of 20.33. Over the past 10 years, this metric has ranged from a low of 20.33 to a high of 32.06. The Beverages - Alcoholic industry median Net Current Asset Value is 5.18. Agencia Comercial Spirits' value of $0.48 is 90.7% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #105 out of 118 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. Overall, Agencia Comercial Spirits has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Agencia Comercial Spirits' Net Current Asset Value compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #105 out of 118 companies for Net Current Asset Value. This places Agencia Comercial Spirits in the lower half of its industry. The industry median Net Current Asset Value is 5.18. Agencia Comercial Spirits' value of $0.48 is 90.7% below this benchmark. Historically, Agencia Comercial Spirits' own Net Current Asset Value has ranged from 20.33 to 32.06 over the past decade. While the company's 10-year median is 20.33 vs. the industry median of 5.18, Agencia Comercial Spirits has consistently been below the industry average. 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 Beverages - Alcoholic company?
The median Net Current Asset Value among Beverages - Alcoholic companies is 5.18, based on 118 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. Agencia Comercial Spirits's current Net Current Asset Value of $0.48 is 90.7% below the industry median. 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 Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Net Current Asset Value is 5.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Net Current Asset Value is $0.48, which is 98% below median its own 10-year median of 20.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Agencia Comercial Spirits stock overvalued right now?
Agencia Comercial Spirits (AGCC) has a current Net Current Asset Value of $0.48. The current Net Current Asset Value is $0.48, which is 98% below median its 10-year median of 20.33 and 90.7% below the Beverages - Alcoholic industry median of 5.18. Agencia Comercial Spirits' overall GF Score™ is 21/100 with 3 warning signs 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 Agencia Comercial Spirits (AGCC), the current Net Current Asset Value is $0.48 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.
Agencia Comercial Spirits Ltd specializes in the procurement, distribution, and sale of high-quality whiskies, including both bottled and cask whisky in both Taiwan and international markets. The company's product portfolio includes the distribution of bottled whisky, raw cask whisky, and proprietary brand whisky.
21GF Score
Get the complete analysis for AGCC
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
AGCC has been successfully added to your 
