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Chofu Seisakusho CoCFSKF +3.05%65 Net Current Asset Value is $3.90 as of Dec. 2025, which is 3% below its 10-year median of 4.04. GuruFocus rates CFSKF with a GF Score™ of 65/100 and a GF Value™ of $13.03. The stock has 5 warning signs investors should review. Among 286 Furnishings, Fixtures & Appliances companies, Chofu Seisakusho Co ranks better than 55.24% 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).
Chofu Seisakusho Co's net current asset value per share for the quarter that ended in Dec. 2025 was $3.90.
The historical rank and industry rank for Chofu Seisakusho Co's Net Current Asset Value or its related term are showing as below:
CFSKF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.53 Med: 4.04 Max: 5.94
Current: 3.19
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Chofu Seisakusho Co was 5.94. The lowest was 2.53. And the median was 4.04.
CFSKF's Price-to-Net-Current-Asset-Value is ranked better than 55.24% of 286
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 3.71
vs CFSKF: 3.19
Chofu Seisakusho Co (OTCPK:CFSKF) 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.
Chofu Seisakusho Co Net Current Asset Value Related Terms
Chofu Seisakusho Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Chofu Seisakusho Co'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.
CFSKF vs SN, SGI, MHK: Net Current Asset Value Comparison
For the Furnishings, Fixtures & Appliances subindustry, Chofu Seisakusho Co'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.
Chofu Seisakusho Co Price-to-Net-Current-Asset-Value vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Chofu Seisakusho Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Chofu Seisakusho Co'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 $3.90 mean?
Chofu Seisakusho Co (CFSKF) has a Net Current Asset Value of $3.90 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 Chofu Seisakusho Co and its competitors. This is near median its historical median of 4.04. Over the past decade, Chofu Seisakusho Co's Net Current Asset Value has ranged from 2.53 to 5.94. According to the industry distribution chart, Chofu Seisakusho Co ranks #128 out of 286 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 44.8%.
Is Chofu Seisakusho Co's Net Current Asset Value too high?
Chofu Seisakusho Co's current Net Current Asset Value of $3.90 is near median its 10-year median of 4.04. Over the past 10 years, this metric has ranged from a low of 2.53 to a high of 5.94. The Furnishings, Fixtures & Appliances industry median Net Current Asset Value is 3.71. Chofu Seisakusho Co's value of $3.90 is 5.1% above this industry median. Based on the distribution chart, Chofu Seisakusho Co ranks #128 out of 286 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Chofu Seisakusho Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Chofu Seisakusho Co's Net Current Asset Value compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Chofu Seisakusho Co ranks #128 out of 286 companies for Net Current Asset Value. This puts Chofu Seisakusho Co in the upper half of its industry. The industry median Net Current Asset Value is 3.71. Chofu Seisakusho Co's value of $3.90 is 5.1% above this benchmark. Historically, Chofu Seisakusho Co's own Net Current Asset Value has ranged from 2.53 to 5.94 over the past decade. While the company's 10-year median is 4.04 vs. the industry median of 3.71, Chofu Seisakusho Co has consistently been above 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 a Furnishings, Fixtures & Appliances company?
The median Net Current Asset Value among Furnishings, Fixtures & Appliances companies is 3.71, based on 286 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. Chofu Seisakusho Co's current Net Current Asset Value of $3.90 is 5.1% above 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 Chofu Seisakusho Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Net Current Asset Value is 3.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chofu Seisakusho Co's current Net Current Asset Value is $3.90, which is near median its own 10-year median of 4.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chofu Seisakusho Co stock overvalued right now?
Chofu Seisakusho Co (CFSKF) has a current Net Current Asset Value of $3.90. The stock's GF Value™ is $13.03, compared to a current price of $13.50 — trading 3.6% above its estimated fair value. The current Net Current Asset Value is $3.90, which is near median its 10-year median of 4.04 and 5.1% above the Furnishings, Fixtures & Appliances industry median of 3.71. Chofu Seisakusho Co's overall GF Score™ is 65/100 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 Chofu Seisakusho Co (CFSKF), the current Net Current Asset Value is $3.90 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 Chofu Seisakusho Co (CFSKF) Overvalued in 2026?
Based on GuruFocus' analysis, Chofu Seisakusho Co stock appears to be overvalued.
The current stock price of $13.50 is trading 3.6% above its estimated GF Value™ of $13.03.
Key valuation signals for CFSKF:
Net Current Asset Value: $3.90 (near median its 10-year median of 4.04)
GF Value™: $13.03 vs. price of $13.50 (3.6% above fair value)
Industry Position: 5.1% above the Furnishings, Fixtures & Appliances median (#128 of 286)
No single metric tells the full story. See the CFSKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chofu Seisakusho Co Ltd is a Japanese manufacturing company that produces and sells water heaters, air conditioners, heat pump systems, solar equipment, and Kitchen related, commercial household equipment . It operates solely across Japan. These operations are divided among its sales and marketing, manufacturing and engineering, research and development, and quality control activities.
65GF Score
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