3P Learning (ASX:3PL) Net Current Asset Value: A$-0.12 (As of Dec. 2025)


ASX:3PL 3P Learning Ltd ASX:3PL
61 GF Score
Price A$0.30
GF Value A$1.08
Valuation Possible Value Trap
! 3 Warning Signs
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What is 3P Learning Net Current Asset Value?

3P Learning ASX:3PL +7.14% 61 Net Current Asset Value is A$-0.12 as of Dec. 2025. GuruFocus rates ASX:3PL with a GF Score™ of 61/100 and a GF Value™ of A$1.08 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 119 Education companies, 3P Learning ranks worse than 840335.29% 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).

3P Learning's net current asset value per share for the quarter that ended in Dec. 2025 was A$-0.12.

The historical rank and industry rank for 3P Learning's Net Current Asset Value or its related term are showing as below:

ASX:3PL's Price-to-Net-Current-Asset-Value is not ranked *
in the Education industry.
Industry Median: 4.94
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

3P Learning  (ASX:3PL) 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.


3P Learning Net Current Asset Value Related Terms


3P Learning Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for 3P Learning'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.

3P Learning Net Current Asset Value Chart

3P Learning Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.08 -0.07 -0.03 -0.15 -0.13

3P Learning Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -0.15 -0.15 -0.14 -0.13 -0.12

ASX:3PL vs EDU, TAL, LAUR: Net Current Asset Value Comparison

For the Education & Training Services subindustry, 3P Learning'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.


3P Learning Price-to-Net-Current-Asset-Value vs Education Industry

For the Education industry and Consumer Defensive sector, 3P Learning's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where 3P Learning's Price-to-Net-Current-Asset-Value falls into.


ASX:3PL
61GF Score
3P Learning Ltd ASX:3PL
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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3P Learning Net Current Asset Value Calculation

3P Learning's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Jun. 2025 is calculated as

Net Current Asset Value Per Share(A: Jun. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(23.582-58.504-0-0)/272.907
=-0.13

3P Learning's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(21.073-52.586-0-0)/272.907
=-0.12

* 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 A$-0.12 mean?
3P Learning (ASX:3PL) has a Net Current Asset Value of A$-0.12 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 3P Learning and its competitors. According to the industry distribution chart, 3P Learning ranks #999999 out of 119 companies in the Education industry.
Is 3P Learning's Net Current Asset Value too high?
3P Learning's current Net Current Asset Value is A$-0.12. Based on the distribution chart, 3P Learning ranks #999999 out of 119 companies in the Education industry, which is in the bottom quartile relative to peers. Overall, 3P Learning has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does 3P Learning's Net Current Asset Value compare to EDU and TAL?
According to the Education industry distribution chart, 3P Learning ranks #999999 out of 119 companies for Net Current Asset Value. This places 3P Learning in the lower half of its industry. The industry median Net Current Asset Value is 4.94. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for an Education company?
The median Net Current Asset Value among Education companies is 4.94, based on 119 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on 3P Learning and its competitors. For the Education industry, the median Net Current Asset Value is 4.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3P Learning's current Net Current Asset Value is A$-0.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3P Learning stock overvalued right now?
Based on GuruFocus' analysis, 3P Learning (ASX:3PL) is currently considered Possible Value Trap. The stock's GF Value™ is A$1.08, compared to a current price of A$0.30 — trading 72.2% below its estimated fair value. The current Net Current Asset Value is A$-0.12. 3P Learning's overall GF Score™ is 61/100 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 3P Learning (ASX:3PL), the current Net Current Asset Value is A$-0.12 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.

Is 3P Learning (ASX:3PL) Overvalued in 2026?

Based on GuruFocus' analysis, 3P Learning stock appears to be undervalued. The current stock price of A$0.30 is trading 72.2% below its estimated GF Value™ of A$1.08. GuruFocus considers 3P Learning to be Possible Value Trap.

Key valuation signals for ASX:3PL:

  • Net Current Asset Value: A$-0.12
  • GF Value™: A$1.08 vs. price of A$0.30 (72.2% below fair value)
  • GF Score™: 61/100 with 3 warning signs

No single metric tells the full story. See the ASX:3PL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3P Learning Business Description

Address 655 Parramatta Road, Leichhardt, Sydney, NSW, AUS, 2040
3P Learning Ltd engages in the development, sale, and marketing of online educational programs. It provides learning resources to schools and parents of school-aged students. It provides online education with e-learning programs covering mathematics, spelling, literacy, reading, and phonics. The firm is organized into geographic operating segments: Asia-Pacific (APAC), North and South America (AMER) and Europe, and Middle-East and Africa (EMEA). The company offers its products under the Mathseeds, Mathletics, Reading Eggs and Others. The majority of its revenue gets derived from the APAC segment.
61GF Score

Get the complete analysis for ASX:3PL

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

A$0.30
Price
A$1.08
GF Value