BOYAF (Boyaa Interactive International) Net Current Asset Value: $0.38 (As of Mar. 2026) — 46% Below Median


BOYAF Boyaa Interactive International Ltd BOYAF
76 GF Score
Price $0.45
GF Value $0.60
! 1 Warning Sign
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What is Boyaa Interactive International Net Current Asset Value?

Boyaa Interactive International BOYAF 76 Net Current Asset Value is $0.38 as of Mar. 2026, which is 46% below its 10-year median of 0.70. GuruFocus rates BOYAF with a GF Score™ of 76/100 and a GF Value™ of $0.60. The stock has 1 warning sign investors should review. Among 365 Interactive Media companies, Boyaa Interactive International ranks better than 95.89% 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).

Boyaa Interactive International's net current asset value per share for the quarter that ended in Mar. 2026 was $0.38.

The historical rank and industry rank for Boyaa Interactive International's Net Current Asset Value or its related term are showing as below:

BOYAF' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.22   Med: 0.7   Max: 1.71
Current: 0.65

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Boyaa Interactive International was 1.71. The lowest was 0.22. And the median was 0.70.

BOYAF's Price-to-Net-Current-Asset-Value is ranked better than
95.89% of 365 companies
in the Interactive Media industry
Industry Median: 3.67 vs BOYAF: 0.65

Boyaa Interactive International  (OTCPK:BOYAF) 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.


Boyaa Interactive International Net Current Asset Value Related Terms


Boyaa Interactive International Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Boyaa Interactive International'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.

Boyaa Interactive International Net Current Asset Value Chart

Boyaa Interactive International 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 0.25 0.24 0.32 0.43 0.46

Boyaa Interactive International Quarterly Data
Jun20 Dec20 Jun21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 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 0.39 0.50 0.58 0.46 0.38

BOYAF vs NTES, EA, TTWO: Net Current Asset Value Comparison

For the Electronic Gaming & Multimedia subindustry, Boyaa Interactive International'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.


Boyaa Interactive International Price-to-Net-Current-Asset-Value vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Boyaa Interactive International's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Boyaa Interactive International's Price-to-Net-Current-Asset-Value falls into.


BOYAF
76GF Score
Boyaa Interactive International Ltd BOYAF
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Boyaa Interactive International Net Current Asset Value Calculation

Boyaa Interactive International'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)
=(401.086-60.036-0-0)/736.666
=0.46

Boyaa Interactive International'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)
=(326.277-48.418-0-0)/730.134
=0.38

* 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 $0.38 mean?
Boyaa Interactive International (BOYAF) has a Net Current Asset Value of $0.38 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 Boyaa Interactive International and its competitors. This is 46% below median its historical median of 0.70. Over the past decade, Boyaa Interactive International's Net Current Asset Value has ranged from 0.22 to 1.71. According to the industry distribution chart, Boyaa Interactive International ranks #15 out of 365 companies in the Interactive Media industry, placing it in the top 4.1%.
Is Boyaa Interactive International's Net Current Asset Value too high?
Boyaa Interactive International's current Net Current Asset Value of $0.38 is 46% below median its 10-year median of 0.70. Over the past 10 years, this metric has ranged from a low of 0.22 to a high of 1.71. The Interactive Media industry median Net Current Asset Value is 3.67. Boyaa Interactive International's value of $0.38 is 89.6% below this industry median. Based on the distribution chart, Boyaa Interactive International ranks #15 out of 365 companies in the Interactive Media industry, which is in the top quartile — a strong position relative to peers. Overall, Boyaa Interactive International has a GF Score™ of 76/100, reflecting its overall financial health beyond just this single metric.
How does Boyaa Interactive International's Net Current Asset Value compare to NTES and EA?
According to the Interactive Media industry distribution chart, Boyaa Interactive International ranks #15 out of 365 companies for Net Current Asset Value. This places Boyaa Interactive International in the top 4% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 3.67. Boyaa Interactive International's value of $0.38 is 89.6% below this benchmark. Historically, Boyaa Interactive International's own Net Current Asset Value has ranged from 0.22 to 1.71 over the past decade. While the company's 10-year median is 0.70 vs. the industry median of 3.67, Boyaa Interactive International 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 an Interactive Media company?
The median Net Current Asset Value among Interactive Media companies is 3.67, based on 365 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. Boyaa Interactive International's current Net Current Asset Value of $0.38 is 89.6% 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 Boyaa Interactive International and its competitors. For the Interactive Media industry, the median Net Current Asset Value is 3.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Boyaa Interactive International's current Net Current Asset Value is $0.38, which is 46% below median its own 10-year median of 0.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boyaa Interactive International stock overvalued right now?
Boyaa Interactive International (BOYAF) has a current Net Current Asset Value of $0.38. The stock's GF Value™ is $0.60, compared to a current price of $0.45 — trading 25% below its estimated fair value. The current Net Current Asset Value is $0.38, which is 46% below median its 10-year median of 0.70 and 89.6% below the Interactive Media industry median of 3.67. Boyaa Interactive International's overall GF Score™ is 76/100 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 Boyaa Interactive International (BOYAF), the current Net Current Asset Value is $0.38 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 Boyaa Interactive International (BOYAF) Overvalued in 2026?

Based on GuruFocus' analysis, Boyaa Interactive International stock appears to be undervalued. The current stock price of $0.45 is trading 25% below its estimated GF Value™ of $0.60.

Key valuation signals for BOYAF:

  • Net Current Asset Value: $0.38 (46% below median its 10-year median of 0.70)
  • GF Value™: $0.60 vs. price of $0.45 (25% below fair value)
  • GF Score™: 76/100 with 1 warning sign
  • Industry Position: 89.6% below the Interactive Media median (#15 of 365)

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


Boyaa Interactive International Business Description

Other Exchanges 00434:Hong Kong
Address 188 Des Voeux Road Central, 19th Floor, Golden Centre, Hong Kong, HKG
Boyaa Interactive International Ltd is an investment holding company. Along with its subsidiaries, the company is engaged in the development and operation of online card and board games, and is committed to promoting and developing Web3 game-related business. The group's reportable segments are the Online game related business, the Web3 related business, and the Property investment business. A majority of its revenue is generated from the Online game related business segment, which is engaged in mobile and computer games development, operations, and related advisory services. Geographically, the group's operations are substantially located in Hong Kong.
76GF Score

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

$0.45
Price
$0.60
GF Value