Jordanian Duty Free Shops (AMM:JDFS) Net Current Asset Value: JOD-1.80 (As of Mar. 2026)

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AMM:JDFS Jordanian Duty Free Shops AMM:JDFS
95 GF Score
Price JOD6.25
GF Value JOD9.85
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Jordanian Duty Free Shops Net Current Asset Value?

Jordanian Duty Free Shops AMM:JDFS 95 Net Current Asset Value is JOD-1.80 as of Mar. 2026. GuruFocus rates AMM:JDFS with a GF Score™ of 95/100 and a GF Value™ of JOD9.85 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 559 Retail - Cyclical companies, Jordanian Duty Free Shops ranks worse than 178890.7% 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).

Jordanian Duty Free Shops's net current asset value per share for the quarter that ended in Mar. 2026 was JOD-1.80.

The historical rank and industry rank for Jordanian Duty Free Shops'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 Jordanian Duty Free Shops was 835.00. The lowest was 4.00. And the median was 9.31.

AMM:JDFS's Price-to-Net-Current-Asset-Value is not ranked *
in the Retail - Cyclical industry.
Industry Median: 3.09
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Jordanian Duty Free Shops  (AMM:JDFS) 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 Graham’s 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.


Jordanian Duty Free Shops Net Current Asset Value Related Terms


Jordanian Duty Free Shops Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Jordanian Duty Free Shops'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.

Jordanian Duty Free Shops Net Current Asset Value Chart

Jordanian Duty Free Shops Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.77 0.17 0.01 0.01 0.20

Jordanian Duty Free Shops Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value 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 0.19 -0.05 0.04 0.20 -1.80

AMM:JDFS vs CASY, WSM, DKS: Net Current Asset Value Comparison

For the Specialty Retail subindustry, Jordanian Duty Free Shops'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.


Jordanian Duty Free Shops Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jordanian Duty Free Shops's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Jordanian Duty Free Shops's Price-to-Net-Current-Asset-Value falls into.


AMM:JDFS
95GF Score
Jordanian Duty Free Shops AMM:JDFS
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Jordanian Duty Free Shops Net Current Asset Value Calculation

Jordanian Duty Free Shops's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(39.891-35.401-0-0)/22.500
=0.20

Jordanian Duty Free Shops's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(40.764-81.155-0-0)/22.500
=-1.80

* 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 JOD-1.80 mean?
Jordanian Duty Free Shops (AMM:JDFS) has a Net Current Asset Value of JOD-1.80 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 Jordanian Duty Free Shops and its competitors. Over the past decade, Jordanian Duty Free Shops' Net Current Asset Value has ranged from 4.00 to 835.00. According to the industry distribution chart, Jordanian Duty Free Shops ranks #999999 out of 559 companies in the Retail - Cyclical industry.
Is Jordanian Duty Free Shops' Net Current Asset Value too high?
Jordanian Duty Free Shops' current Net Current Asset Value is JOD-1.80. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 835.00. Based on the distribution chart, Jordanian Duty Free Shops ranks #999999 out of 559 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Jordanian Duty Free Shops has a GF Score™ of 95/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Jordanian Duty Free Shops' Net Current Asset Value compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Jordanian Duty Free Shops ranks #999999 out of 559 companies for Net Current Asset Value. This places Jordanian Duty Free Shops in the lower half of its industry. The industry median Net Current Asset Value is 3.09. Historically, Jordanian Duty Free Shops' own Net Current Asset Value has ranged from 4.00 to 835.00 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 Retail - Cyclical company?
The median Net Current Asset Value among Retail - Cyclical companies is 3.09, based on 559 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 Jordanian Duty Free Shops and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jordanian Duty Free Shops's current Net Current Asset Value is JOD-1.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jordanian Duty Free Shops stock overvalued right now?
Based on GuruFocus' analysis, Jordanian Duty Free Shops (AMM:JDFS) is currently considered Significantly Undervalued. The stock's GF Value™ is JOD9.85, compared to a current price of JOD6.25 — trading 36.5% below its estimated fair value. The current Net Current Asset Value is JOD-1.80. Jordanian Duty Free Shops' overall GF Score™ is 95/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For Jordanian Duty Free Shops (AMM:JDFS), the current Net Current Asset Value is JOD-1.80 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 Jordanian Duty Free Shops (AMM:JDFS) Overvalued in 2026?

Based on GuruFocus' analysis, Jordanian Duty Free Shops stock appears to be undervalued. The current stock price of JOD6.25 is trading 36.5% below its estimated GF Value™ of JOD9.85. GuruFocus considers Jordanian Duty Free Shops to be Significantly Undervalued.

Key valuation signals for AMM:JDFS:

  • Net Current Asset Value: JOD-1.80
  • GF Value™: JOD9.85 vs. price of JOD6.25 (36.5% below fair value)
  • GF Score™: 95/100 with 4 warning signs

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


Jordanian Duty Free Shops Business Description

Address Tunis Street, 4th Circle, P.O.Box 941601, Amoun Complex, Jabal Amman, Amman, JOR, 11194
Jordanian Duty Free Shops is engaged in the business of establishing, operating, managing, and investing in duty-free shops on border crossings. The company's various product offerings include Fragrances, Cosmetics, Accessories, Confectionery, Liquors, Cigarettes, and Tobacco, among others.
95GF Score

Get the complete analysis for AMM:JDFS

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

JOD6.25
Price
JOD9.85
GF Value