United Palm Oil Industry PCL (BKK:UPOIC-R) Net Current Asset Value: ฿1.22 (As of Mar. 2026) — 80% Below Median


BKK:UPOIC-R United Palm Oil Industry PCL BKK:UPOIC-R
73 GF Score
Price ฿6.95
GF Value ฿7.76
! 5 Warning Signs
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What is United Palm Oil Industry PCL Net Current Asset Value?

United Palm Oil Industry PCL BKK:UPOIC-R 73 Net Current Asset Value is ฿1.22 as of Mar. 2026, which is 100% below its 10-year median of 6.24. GuruFocus rates BKK:UPOIC-R with a GF Score™ of 73/100 and a GF Value™ of ฿7.76. The stock has 5 warning signs investors should review. Among 1,052 Consumer Packaged Goods companies, United Palm Oil Industry PCL ranks worse than 60.84% 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).

United Palm Oil Industry PCL's net current asset value per share for the quarter that ended in Mar. 2026 was ฿1.22.

The historical rank and industry rank for United Palm Oil Industry PCL's Net Current Asset Value or its related term are showing as below:

BKK:UPOIC-R' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.37   Med: 6.24   Max: 500
Current: 5.6

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of United Palm Oil Industry PCL was 500.00. The lowest was 4.37. And the median was 6.24.

BKK:UPOIC-R's Price-to-Net-Current-Asset-Value is ranked worse than
60.84% of 1052 companies
in the Consumer Packaged Goods industry
Industry Median: 4.095 vs BKK:UPOIC-R: 5.60

United Palm Oil Industry PCL  (BKK:UPOIC-R) 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.


United Palm Oil Industry PCL Net Current Asset Value Related Terms


United Palm Oil Industry PCL Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for United Palm Oil Industry 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.

United Palm Oil Industry PCL Net Current Asset Value Chart

United Palm Oil Industry 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 0.74 1.04 1.02 1.43 1.18

United Palm Oil Industry 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 1.44 0.99 1.08 1.18 1.22

BKK:UPOIC-R vs ADM, BG, TSN: Net Current Asset Value Comparison

For the Farm Products subindustry, United Palm Oil Industry 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.


United Palm Oil Industry PCL Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, United Palm Oil Industry PCL's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where United Palm Oil Industry PCL's Price-to-Net-Current-Asset-Value falls into.


BKK:UPOIC-R
73GF Score
United Palm Oil Industry PCL BKK:UPOIC-R
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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United Palm Oil Industry PCL Net Current Asset Value Calculation

United Palm Oil Industry 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)
=(607.873-226.409-0-0)/324.050
=1.18

United Palm Oil Industry 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)
=(782.872-386.599-0-0)/324.050
=1.22

* 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 ฿1.22 mean?
United Palm Oil Industry PCL (BKK:UPOIC-R) has a Net Current Asset Value of ฿1.22 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 United Palm Oil Industry PCL and its competitors. This is 80% below median its historical median of 6.24. Over the past decade, United Palm Oil Industry PCL's Net Current Asset Value has ranged from 4.37 to 500.00. According to the industry distribution chart, United Palm Oil Industry PCL ranks #640 out of 1052 companies in the Consumer Packaged Goods industry, placing it in the top 60.8%.
Is United Palm Oil Industry PCL's Net Current Asset Value too high?
United Palm Oil Industry PCL's current Net Current Asset Value of ฿1.22 is 80% below median its 10-year median of 6.24. Over the past 10 years, this metric has ranged from a low of 4.37 to a high of 500.00. Based on the distribution chart, United Palm Oil Industry PCL ranks #640 out of 1052 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, United Palm Oil Industry PCL has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does United Palm Oil Industry PCL's Net Current Asset Value compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, United Palm Oil Industry PCL ranks #640 out of 1052 companies for Net Current Asset Value. This places United Palm Oil Industry PCL in the lower half of its industry. The industry median Net Current Asset Value is 4.10. Historically, United Palm Oil Industry PCL's own Net Current Asset Value has ranged from 4.37 to 500.00 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.10, based on 1,052 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 United Palm Oil Industry PCL and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Palm Oil Industry PCL's current Net Current Asset Value is ฿1.22, which is 80% below median its own 10-year median of 6.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Palm Oil Industry PCL stock overvalued right now?
United Palm Oil Industry PCL (BKK:UPOIC-R) has a current Net Current Asset Value of ฿1.22. The stock's GF Value™ is ฿7.76, compared to a current price of ฿6.95 — trading 10.4% below its estimated fair value. The current Net Current Asset Value is ฿1.22, which is 80% below median its 10-year median of 6.24. United Palm Oil Industry PCL's overall GF Score™ is 73/100 with 5 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 United Palm Oil Industry PCL (BKK:UPOIC-R), the current Net Current Asset Value is ฿1.22 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 United Palm Oil Industry PCL (BKK:UPOIC-R) Overvalued in 2026?

Based on GuruFocus' analysis, United Palm Oil Industry PCL stock appears to be undervalued. The current stock price of ฿6.95 is trading 10.4% below its estimated GF Value™ of ฿7.76.

Key valuation signals for BKK:UPOIC-R:

  • Net Current Asset Value: ฿1.22 (80% below median its 10-year median of 6.24)
  • GF Value™: ฿7.76 vs. price of ฿6.95 (10.4% below fair value)
  • GF Score™: 73/100 with 5 warning signs

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


United Palm Oil Industry PCL Business Description

Other Exchanges UPOIC:Thailand
Address No. 64, 1st Floor, Soi Bangna-Trad 25, Bangna Neua Sub-District, Bangna District, Bangkok, THA, 10260
United Palm Oil Industry PCL engaged in the manufacture of crude palm oil and palm kernel oil. The company's business operations involve two principal segments; oil palm plantation, crude palm oil and crude palm kernel oil processing, which generates key revenue; and the generation of electricity from biogases and biomasses. These activities are carried on exclusively in a single geographic area of Thailand.
73GF Score

Get the complete analysis for BKK:UPOIC-R

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

฿6.95
Price
฿7.76
GF Value