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.
Ekarat Engineering PCLBKK:AKR +2.11%53 Net Current Asset Value is ฿0.65 as of Jun. 2026, which is 100% below its 10-year median of 2.64. GuruFocus rates BKK:AKR with a GF Score™ of 53/100 and a GF Value™ of ฿0.74 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,225 Industrial Products companies, Ekarat Engineering PCL ranks better than 87.42% 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).
Ekarat Engineering PCL's net current asset value per share for the quarter that ended in Jun. 2026 was ฿0.65.
The historical rank and industry rank for Ekarat Engineering PCL's Net Current Asset Value or its related term are showing as below:
BKK:AKR'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.24 Med: 2.64 Max: 106
Current: 1.49
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Ekarat Engineering PCL was 106.00. The lowest was 1.24. And the median was 2.64.
BKK:AKR's Price-to-Net-Current-Asset-Value is ranked better than 87.42% of 2225
companies
in the Industrial Products industry
Industry Median: 5.19
vs BKK:AKR: 1.49
Ekarat Engineering PCL (BKK:AKR) 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.
Ekarat Engineering PCL Net Current Asset Value Related Terms
Ekarat Engineering PCL Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Ekarat Engineering PCL'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.
Ekarat Engineering PCL Net Current Asset Value Chart
BKK:AKR vs VRT, BE: Net Current Asset Value Comparison
For the Electrical Equipment & Parts subindustry, Ekarat Engineering PCL'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.
Ekarat Engineering PCL Price-to-Net-Current-Asset-Value vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Ekarat Engineering PCL's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Ekarat Engineering PCL'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 ฿0.65 mean?
Ekarat Engineering PCL (BKK:AKR) has a Net Current Asset Value of ฿0.65 as of Jun. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Ekarat Engineering PCL and its competitors. This is 75% below median its historical median of 2.64. Over the past decade, Ekarat Engineering PCL's Net Current Asset Value has ranged from 1.24 to 106.00. According to the industry distribution chart, Ekarat Engineering PCL ranks #280 out of 2225 companies in the Industrial Products industry, placing it in the top 12.6%.
Is Ekarat Engineering PCL's Net Current Asset Value too high?
Ekarat Engineering PCL's current Net Current Asset Value of ฿0.65 is 75% below median its 10-year median of 2.64. Over the past 10 years, this metric has ranged from a low of 1.24 to a high of 106.00. Based on the distribution chart, Ekarat Engineering PCL ranks #280 out of 2225 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Ekarat Engineering PCL has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ekarat Engineering PCL's Net Current Asset Value compare to VRT and BE?
According to the Industrial Products industry distribution chart, Ekarat Engineering PCL ranks #280 out of 2225 companies for Net Current Asset Value. This places Ekarat Engineering PCL in the top 13% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 5.19. Historically, Ekarat Engineering PCL's own Net Current Asset Value has ranged from 1.24 to 106.00 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 an Industrial Products company?
The median Net Current Asset Value among Industrial Products companies is 5.19, based on 2,225 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 Ekarat Engineering PCL and its competitors. For the Industrial Products industry, the median Net Current Asset Value is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ekarat Engineering PCL's current Net Current Asset Value is ฿0.65, which is 75% below median its own 10-year median of 2.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ekarat Engineering PCL stock overvalued right now?
Based on GuruFocus' analysis, Ekarat Engineering PCL (BKK:AKR) is currently considered Significantly Overvalued. The stock's GF Value™ is ฿0.74, compared to a current price of ฿0.97 — trading 31.1% above its estimated fair value. The current Net Current Asset Value is ฿0.65, which is 75% below median its 10-year median of 2.64. Ekarat Engineering PCL's overall GF Score™ is 53/100 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 Ekarat Engineering PCL (BKK:AKR), the current Net Current Asset Value is ฿0.65 as of Jun. 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 Ekarat Engineering PCL (BKK:AKR) Overvalued in 2026?
Based on GuruFocus' analysis, Ekarat Engineering PCL stock appears to be overvalued.
The current stock price of ฿0.97 is trading 31.1% above its estimated GF Value™ of ฿0.74.
GuruFocus considers Ekarat Engineering PCL to be Significantly Overvalued.
Key valuation signals for BKK:AKR:
Net Current Asset Value: ฿0.65 (75% below median its 10-year median of 2.64)
GF Value™: ฿0.74 vs. price of ฿0.97 (31.1% above fair value)
No single metric tells the full story. See the BKK:AKR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ekarat Engineering PCL is engaged in manufacturing and distribution of transformers and solar farms. Its segments include Manufacturing and distribution; Services; and Installation of a solar panel. It derives the majority of the revenue from the Manufacturing and distribution segment.
53GF Score
Get the complete analysis for BKK:AKR
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
BKK:AKR has been successfully added to your 
