Vita Life SciencesASX:VLS -2.00%83 Net Current Asset Value is A$0.72 as of Dec. 2025, which is 100% below its 10-year median of 3.39. GuruFocus rates ASX:VLS with a GF Score™ of 83/100 and a GF Value™ of A$2.48 (Fairly Valued). The stock has 1 warning sign investors should review. Among 612 Drug Manufacturers companies, Vita Life Sciences ranks better than 65.36% 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).
Vita Life Sciences's net current asset value per share for the quarter that ended in Dec. 2025 was A$0.72.
The historical rank and industry rank for Vita Life Sciences's Net Current Asset Value or its related term are showing as below:
ASX:VLS'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.96 Med: 3.39 Max: 5.89
Current: 3.4
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Vita Life Sciences was 5.89. The lowest was 1.96. And the median was 3.39.
ASX:VLS's Price-to-Net-Current-Asset-Value is ranked better than 65.36% of 612
companies
in the Drug Manufacturers industry
Industry Median: 5.32
vs ASX:VLS: 3.40
Vita Life Sciences (ASX:VLS) 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.
Vita Life Sciences Net Current Asset Value Related Terms
Vita Life Sciences Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Vita Life Sciences'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.
ASX:VLS vs ZTS: Net Current Asset Value Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Vita Life Sciences'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.
Vita Life Sciences Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Vita Life Sciences's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Vita Life Sciences'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 A$0.72 mean?
Vita Life Sciences (ASX:VLS) has a Net Current Asset Value of A$0.72 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 Vita Life Sciences and its competitors. This is 79% below median its historical median of 3.39. Over the past decade, Vita Life Sciences' Net Current Asset Value has ranged from 1.96 to 5.89. According to the industry distribution chart, Vita Life Sciences ranks #212 out of 612 companies in the Drug Manufacturers industry, placing it in the top 34.6%.
Is Vita Life Sciences' Net Current Asset Value too high?
Vita Life Sciences' current Net Current Asset Value of A$0.72 is 79% below median its 10-year median of 3.39. Over the past 10 years, this metric has ranged from a low of 1.96 to a high of 5.89. Based on the distribution chart, Vita Life Sciences ranks #212 out of 612 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Vita Life Sciences has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Vita Life Sciences' Net Current Asset Value compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Vita Life Sciences ranks #212 out of 612 companies for Net Current Asset Value. This puts Vita Life Sciences in the upper half of its industry. The industry median Net Current Asset Value is 5.32. Historically, Vita Life Sciences' own Net Current Asset Value has ranged from 1.96 to 5.89 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.32, based on 612 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 Vita Life Sciences and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vita Life Sciences's current Net Current Asset Value is A$0.72, which is 79% below median its own 10-year median of 3.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vita Life Sciences stock overvalued right now?
Based on GuruFocus' analysis, Vita Life Sciences (ASX:VLS) is currently considered Fairly Valued. The stock's GF Value™ is A$2.48, compared to a current price of A$2.45 — trading 1.2% below its estimated fair value. The current Net Current Asset Value is A$0.72, which is 79% below median its 10-year median of 3.39. Vita Life Sciences' overall GF Score™ is 83/100 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 Vita Life Sciences (ASX:VLS), the current Net Current Asset Value is A$0.72 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 Vita Life Sciences (ASX:VLS) Overvalued in 2026?
Based on GuruFocus' analysis, Vita Life Sciences stock appears to be undervalued.
The current stock price of A$2.45 is trading 1.2% below its estimated GF Value™ of A$2.48.
GuruFocus considers Vita Life Sciences to be Fairly Valued.
Key valuation signals for ASX:VLS:
Net Current Asset Value: A$0.72 (79% below median its 10-year median of 3.39)
GF Value™: A$2.48 vs. price of A$2.45 (1.2% below fair value)
No single metric tells the full story. See the ASX:VLS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vita Life Sciences Ltd is an Australian-based pharmaceutical and healthcare company involved in formulating, packaging, selling, and distributing vitamins and supplements. It produces a wide range of premium supplements, vitamins, minerals, herbs, and superfoods catered to all age categories and health conditions. The company markets its products through pharmacies and health food stores under the VitaHealth, VitaScience, and Herbs of Gold brands throughout the Asia-Pacific region. Vita Life Sciences has two operating segments: VMS Operational, which generates maximum revenue, and VMS Investments. Geographically, the Group generates maximum revenue from Malaysia and Singapore, and the rest from Australia, and China and Vietnam.
83GF Score
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