After You PCL (BKK:AU) Net Current Asset Value: ฿0.21 (As of Mar. 2026) — 99% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BKK:AU After You PCL BKK:AU
79 GF Score
Price ฿4.66
GF Value ฿10.51
Valuation Significantly Undervalued
! 3 Warning Signs
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What is After You PCL Net Current Asset Value?

After You PCL BKK:AU +0.43% 79 Net Current Asset Value is ฿0.21 as of Mar. 2026, which is 100% below its 10-year median of 34.57. GuruFocus rates BKK:AU with a GF Score™ of 79/100 and a GF Value™ of ฿10.51 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 72 Restaurants companies, After You PCL ranks worse than 79.17% 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).

After You PCL's net current asset value per share for the quarter that ended in Mar. 2026 was ฿0.21.

The historical rank and industry rank for After You PCL's Net Current Asset Value or its related term are showing as below:

BKK:AU' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 12.77   Med: 34.57   Max: 995
Current: 22.19

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of After You PCL was 995.00. The lowest was 12.77. And the median was 34.57.

BKK:AU's Price-to-Net-Current-Asset-Value is ranked worse than
79.17% of 72 companies
in the Restaurants industry
Industry Median: 10.13 vs BKK:AU: 22.19

After You PCL  (BKK:AU) 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.


After You PCL Net Current Asset Value Related Terms


After You PCL Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for After You 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.

After You PCL Net Current Asset Value Chart

After You PCL 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 0.01 0.20 0.17 0.28 0.14

After You PCL 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 0.34 0.01 0.10 0.14 0.21

BKK:AU vs MCD, SBUX, YUM: Net Current Asset Value Comparison

For the Restaurants subindustry, After You 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.


After You PCL Price-to-Net-Current-Asset-Value vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, After You PCL's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where After You PCL's Price-to-Net-Current-Asset-Value falls into.


BKK:AU
79GF Score
After You PCL BKK:AU
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

After You PCL Net Current Asset Value Calculation

After You PCL'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)
=(607.98-490.449-0-0)/815.624
=0.14

After You PCL'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)
=(624.189-453.741-0-0)/815.624
=0.21

* 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 ฿0.21 mean?
After You PCL (BKK:AU) has a Net Current Asset Value of ฿0.21 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 After You PCL and its competitors. This is 99% below median its historical median of 34.57. Over the past decade, After You PCL's Net Current Asset Value has ranged from 12.77 to 995.00. According to the industry distribution chart, After You PCL ranks #57 out of 72 companies in the Restaurants industry, placing it in the top 79.2%.
Is After You PCL's Net Current Asset Value too high?
After You PCL's current Net Current Asset Value of ฿0.21 is 99% below median its 10-year median of 34.57. Over the past 10 years, this metric has ranged from a low of 12.77 to a high of 995.00. Based on the distribution chart, After You PCL ranks #57 out of 72 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, After You PCL has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does After You PCL's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, After You PCL ranks #57 out of 72 companies for Net Current Asset Value. This places After You PCL in the lower half of its industry. The industry median Net Current Asset Value is 10.13. Historically, After You PCL's own Net Current Asset Value has ranged from 12.77 to 995.00 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.13, based on 72 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 After You PCL and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. After You PCL's current Net Current Asset Value is ฿0.21, which is 99% below median its own 10-year median of 34.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is After You PCL stock overvalued right now?
Based on GuruFocus' analysis, After You PCL (BKK:AU) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿10.51, compared to a current price of ฿4.66 — trading 55.7% below its estimated fair value. The current Net Current Asset Value is ฿0.21, which is 99% below median its 10-year median of 34.57. After You PCL's overall GF Score™ is 79/100 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 After You PCL (BKK:AU), the current Net Current Asset Value is ฿0.21 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 After You PCL (BKK:AU) Overvalued in 2026?

Based on GuruFocus' analysis, After You PCL stock appears to be undervalued. The current stock price of ฿4.66 is trading 55.7% below its estimated GF Value™ of ฿10.51. GuruFocus considers After You PCL to be Significantly Undervalued.

Key valuation signals for BKK:AU:

  • Net Current Asset Value: ฿0.21 (99% below median its 10-year median of 34.57)
  • GF Value™: ฿10.51 vs. price of ฿4.66 (55.7% below fair value)
  • GF Score™: 79/100 with 3 warning signs

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


After You PCL Business Description

Address 1319/9 Pattanakarn Road, Suan Luang Subdistrict, Suan Luang District, Bangkok, THA, 10250
After You PCL is a Thailand based company engaged in the operation of food and beverage outlets. Its dessert cafes provide various desserts and drinks, including Shibuya honey toasts, Signature dessert menus, breakfast sets, and non-alcoholic beverages. The company is also engaged in the catering business. Geographically the company's operations are carried on only in Thailand.
79GF Score

Get the complete analysis for BKK:AU

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

฿4.66
Price
฿10.51
GF Value