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.
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.
China Ting Group HoldingsCGUHF 40 Net Current Asset Value is $-0.03 as of Dec. 2025. GuruFocus rates CGUHF with a GF Score™ of 40/100 and a GF Value™ of $0.18. The stock has 7 warning signs investors should review. Among 633 Manufacturing - Apparel & Accessories companies, China Ting Group Holdings ranks worse than 157977.73% 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).
China Ting Group Holdings's net current asset value per share for the quarter that ended in Dec. 2025 was $-0.03.
The historical rank and industry rank for China Ting Group Holdings's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of China Ting Group Holdings was 13.75. The lowest was 0.42. And the median was 0.53.
CGUHF's Price-to-Net-Current-Asset-Value is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 2.9 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
China Ting Group Holdings (OTCPK:CGUHF) 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.
China Ting Group Holdings Net Current Asset Value Related Terms
China Ting Group Holdings Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for China Ting Group Holdings'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.
China Ting Group Holdings Net Current Asset Value Chart
CGUHF vs RL, LEVI, VFC: Net Current Asset Value Comparison
For the Apparel Manufacturing subindustry, China Ting Group Holdings'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.
China Ting Group Holdings Price-to-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, China Ting Group Holdings's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where China Ting Group Holdings'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 $-0.03 mean?
China Ting Group Holdings (CGUHF) has a Net Current Asset Value of $-0.03 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 China Ting Group Holdings and its competitors. Over the past decade, China Ting Group Holdings' Net Current Asset Value has ranged from 0.42 to 13.75. According to the industry distribution chart, China Ting Group Holdings ranks #999999 out of 633 companies in the Manufacturing - Apparel & Accessories industry.
Is China Ting Group Holdings' Net Current Asset Value too high?
China Ting Group Holdings' current Net Current Asset Value is $-0.03. Over the past 10 years, this metric has ranged from a low of 0.42 to a high of 13.75. Based on the distribution chart, China Ting Group Holdings ranks #999999 out of 633 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, China Ting Group Holdings has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does China Ting Group Holdings' Net Current Asset Value compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Ting Group Holdings ranks #999999 out of 633 companies for Net Current Asset Value. This places China Ting Group Holdings in the lower half of its industry. The industry median Net Current Asset Value is 2.90. Historically, China Ting Group Holdings' own Net Current Asset Value has ranged from 0.42 to 13.75 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 Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 2.90, based on 633 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 China Ting Group Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 2.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Ting Group Holdings's current Net Current Asset Value is $-0.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Ting Group Holdings stock overvalued right now?
China Ting Group Holdings (CGUHF) has a current Net Current Asset Value of $-0.03. The stock's GF Value™ is $0.18, compared to a current price of $0.12 — trading 36.1% below its estimated fair value. The current Net Current Asset Value is $-0.03. China Ting Group Holdings' overall GF Score™ is 40/100 with 7 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 China Ting Group Holdings (CGUHF), the current Net Current Asset Value is $-0.03 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 China Ting Group Holdings (CGUHF) Overvalued in 2026?
Based on GuruFocus' analysis, China Ting Group Holdings stock appears to be undervalued.
The current stock price of $0.12 is trading 36.1% below its estimated GF Value™ of $0.18.
Key valuation signals for CGUHF:
Net Current Asset Value: $-0.03
GF Value™: $0.18 vs. price of $0.12 (36.1% below fair value)
No single metric tells the full story. See the CGUHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Ting Group Holdings Ltd is an investment holding company. Along with its subsidiaries, the firm is engaged in garment manufacturing for export and retailing branded fashion apparel in Mainland China. It operates in three reportable segments, including manufacturing and sale of garments on an original equipment manufacturer (OEM), manufacturing and retailing of branded fashion apparel (Retail), and property investment in the Chinese Mainland (Property investment). The Group derives the majority of its revenue from the OEM segment. Geographically, it derives maximum revenue from the Chinese mainland and also has operations in North America, the European Union, Hong Kong, and Other regions.
40GF Score
Get the complete analysis for CGUHF
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CGUHF has been successfully added to your 
