BP Castrol KKBPKKF 79 Net Current Asset Value is $2.38 as of Dec. 2025, which is 14% below its 10-year median of 2.78. GuruFocus rates BPKKF with a GF Score™ of 79/100 and a GF Value™ of $6.54. The stock has 3 warning signs investors should review. Among 298 Oil & Gas companies, BP Castrol KK ranks better than 57.72% 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).
BP Castrol KK's net current asset value per share for the quarter that ended in Dec. 2025 was $2.38.
The historical rank and industry rank for BP Castrol KK's Net Current Asset Value or its related term are showing as below:
BPKKF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.31 Med: 2.78 Max: 4.43
Current: 2.79
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of BP Castrol KK was 4.43. The lowest was 2.31. And the median was 2.78.
BPKKF's Price-to-Net-Current-Asset-Value is ranked better than 57.72% of 298
companies
in the Oil & Gas industry
Industry Median: 3.865
vs BPKKF: 2.79
BP Castrol KK (OTCPK:BPKKF) 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.
BP Castrol KK Net Current Asset Value Related Terms
BP Castrol KK Net Current Asset Value Historical Data
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The historical data trend for BP Castrol KK'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.
BPKKF vs VLO, MPC, PSX: Net Current Asset Value Comparison
For the Oil & Gas Refining & Marketing subindustry, BP Castrol KK'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.
BP Castrol KK Price-to-Net-Current-Asset-Value vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, BP Castrol KK's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where BP Castrol KK'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 $2.38 mean?
BP Castrol KK (BPKKF) has a Net Current Asset Value of $2.38 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on BP Castrol KK and its competitors. This is 14% below median its historical median of 2.78. Over the past decade, BP Castrol KK's Net Current Asset Value has ranged from 2.31 to 4.43. According to the industry distribution chart, BP Castrol KK ranks #126 out of 298 companies in the Oil & Gas industry, placing it in the top 42.3%.
Is BP Castrol KK's Net Current Asset Value too high?
BP Castrol KK's current Net Current Asset Value of $2.38 is 14% below median its 10-year median of 2.78. Over the past 10 years, this metric has ranged from a low of 2.31 to a high of 4.43. The Oil & Gas industry median Net Current Asset Value is 3.87. BP Castrol KK's value of $2.38 is 38.4% below this industry median. Based on the distribution chart, BP Castrol KK ranks #126 out of 298 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, BP Castrol KK has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does BP Castrol KK's Net Current Asset Value compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, BP Castrol KK ranks #126 out of 298 companies for Net Current Asset Value. This puts BP Castrol KK in the upper half of its industry. The industry median Net Current Asset Value is 3.87. BP Castrol KK's value of $2.38 is 38.4% below this benchmark. Historically, BP Castrol KK's own Net Current Asset Value has ranged from 2.31 to 4.43 over the past decade. While the company's 10-year median is 2.78 vs. the industry median of 3.87, BP Castrol KK 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 Oil & Gas company?
The median Net Current Asset Value among Oil & Gas companies is 3.87, based on 298 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. BP Castrol KK's current Net Current Asset Value of $2.38 is 38.4% 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 BP Castrol KK and its competitors. For the Oil & Gas industry, the median Net Current Asset Value is 3.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BP Castrol KK's current Net Current Asset Value is $2.38, which is 14% below median its own 10-year median of 2.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BP Castrol KK stock overvalued right now?
BP Castrol KK (BPKKF) has a current Net Current Asset Value of $2.38. The stock's GF Value™ is $6.54, compared to a current price of $5.80 — trading 11.3% below its estimated fair value. The current Net Current Asset Value is $2.38, which is 14% below median its 10-year median of 2.78 and 38.4% below the Oil & Gas industry median of 3.87. BP Castrol KK'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 BP Castrol KK (BPKKF), the current Net Current Asset Value is $2.38 as of Dec. 2025. 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 BP Castrol KK (BPKKF) Overvalued in 2026?
Based on GuruFocus' analysis, BP Castrol KK stock appears to be undervalued.
The current stock price of $5.80 is trading 11.3% below its estimated GF Value™ of $6.54.
Key valuation signals for BPKKF:
Net Current Asset Value: $2.38 (14% below median its 10-year median of 2.78)
GF Value™: $6.54 vs. price of $5.80 (11.3% below fair value)
Industry Position: 38.4% below the Oil & Gas median (#126 of 298)
No single metric tells the full story. See the BPKKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BP Castrol KK engages in the development, manufacture, import, and sale of automotive lubricating oil in Japan. The company sells its product under the brand name BP brand and the Castrol brand. The BP brand is divided into Vervis, Vervis sport, and mini. The Castrol brand is the top brand of lubricant. Both the brands are used for the consumer business and professional business.
79GF Score
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