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Aluula CompositesAUUAF -2.60%25 Net Current Asset Value is $0.36 as of Apr. 2026, which is 98% below its 10-year median of 22.14. GuruFocus rates AUUAF with a GF Score™ of 25/100 and a GF Value™ of $1.36 (Significantly Overvalued). Among 630 Manufacturing - Apparel & Accessories companies, Aluula Composites ranks worse than 75.71% 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).
Aluula Composites's net current asset value per share for the quarter that ended in Apr. 2026 was $0.36.
The historical rank and industry rank for Aluula Composites's Net Current Asset Value or its related term are showing as below:
AUUAF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.06 Med: 22.14 Max: 42.11
Current: 7.49
During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of Aluula Composites was 42.11. The lowest was 6.06. And the median was 22.14.
AUUAF's Price-to-Net-Current-Asset-Value is ranked worse than 75.71% of 630
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.95
vs AUUAF: 7.49
Aluula Composites (OTCPK:AUUAF) 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.
Aluula Composites Net Current Asset Value Related Terms
Aluula Composites Net Current Asset Value Historical Data
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The historical data trend for Aluula Composites'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.
For the Textile Manufacturing subindustry, Aluula Composites'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.
Aluula Composites Price-to-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Aluula Composites's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Aluula Composites'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 $0.36 mean?
Aluula Composites (AUUAF) has a Net Current Asset Value of $0.36 as of Apr. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Aluula Composites and its competitors. This is 98% below median its historical median of 22.14. Over the past decade, Aluula Composites' Net Current Asset Value has ranged from 6.06 to 42.11. According to the industry distribution chart, Aluula Composites ranks #477 out of 630 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 75.7%.
Is Aluula Composites' Net Current Asset Value too high?
Aluula Composites' current Net Current Asset Value of $0.36 is 98% below median its 10-year median of 22.14. Over the past 10 years, this metric has ranged from a low of 6.06 to a high of 42.11. The Manufacturing - Apparel & Accessories industry median Net Current Asset Value is 2.95. Aluula Composites' value of $0.36 is 87.8% below this industry median. Based on the distribution chart, Aluula Composites ranks #477 out of 630 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Aluula Composites has a GF Score™ of 25/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Aluula Composites' Net Current Asset Value compare to AIN?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Aluula Composites ranks #477 out of 630 companies for Net Current Asset Value. This places Aluula Composites in the lower half of its industry. The industry median Net Current Asset Value is 2.95. Aluula Composites' value of $0.36 is 87.8% below this benchmark. Historically, Aluula Composites' own Net Current Asset Value has ranged from 6.06 to 42.11 over the past decade. While the company's 10-year median is 22.14 vs. the industry median of 2.95, Aluula Composites 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 Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 2.95, based on 630 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. Aluula Composites's current Net Current Asset Value of $0.36 is 87.8% 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 Aluula Composites and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 2.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aluula Composites's current Net Current Asset Value is $0.36, which is 98% below median its own 10-year median of 22.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aluula Composites stock overvalued right now?
Based on GuruFocus' analysis, Aluula Composites (AUUAF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.36, compared to a current price of $2.62 — trading 92.6% above its estimated fair value. The current Net Current Asset Value is $0.36, which is 98% below median its 10-year median of 22.14 and 87.8% below the Manufacturing - Apparel & Accessories industry median of 2.95. Aluula Composites' overall GF Score™ is 25/100. 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 Aluula Composites (AUUAF), the current Net Current Asset Value is $0.36 as of Apr. 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 Aluula Composites (AUUAF) Overvalued in 2026?
Based on GuruFocus' analysis, Aluula Composites stock appears to be overvalued.
The current stock price of $2.62 is trading 92.6% above its estimated GF Value™ of $1.36.
GuruFocus considers Aluula Composites to be Significantly Overvalued.
Key valuation signals for AUUAF:
Net Current Asset Value: $0.36 (98% below median its 10-year median of 22.14)
GF Value™: $1.36 vs. price of $2.62 (92.6% above fair value)
Industry Position: 87.8% below the Manufacturing - Apparel & Accessories median (#477 of 630)
No single metric tells the full story. See the AUUAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aluula Composites Inc is a manufacturer of composite materials. It specializes in the production of lightweight and high-performance composite materials for various applications, including the wind sports, outdoor, sailing, and aerospace markets. The company utilizes various manufacturing technologies, such as 3D printing, to produce its composite materials and components.
25GF Score
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