Cowell e HoldingsCWLLF 66 Net Current Asset Value is $0.37 as of Dec. 2025, which is 92% below its 10-year median of 4.89. GuruFocus rates CWLLF with a GF Score™ of 66/100 and a GF Value™ of $6.81 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,844 Hardware companies, Cowell e Holdings ranks worse than 62.53% 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).
Cowell e Holdings's net current asset value per share for the quarter that ended in Dec. 2025 was $0.37.
The historical rank and industry rank for Cowell e Holdings's Net Current Asset Value or its related term are showing as below:
CWLLF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.48 Med: 4.89 Max: 28.88
Current: 9.06
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Cowell e Holdings was 28.88. The lowest was 0.48. And the median was 4.89.
CWLLF's Price-to-Net-Current-Asset-Value is ranked worse than 62.53% of 1844
companies
in the Hardware industry
Industry Median: 5.555
vs CWLLF: 9.06
Cowell e Holdings (OTCPK:CWLLF) 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.
Cowell e Holdings Net Current Asset Value Related Terms
Cowell e Holdings Net Current Asset Value Historical Data
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The historical data trend for Cowell e 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.
CWLLF vs APH, GLW, TEL: Net Current Asset Value Comparison
For the Electronic Components subindustry, Cowell e 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.
Cowell e Holdings Price-to-Net-Current-Asset-Value vs Hardware Industry
For the Hardware industry and Technology sector, Cowell e Holdings's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Cowell e 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 $0.37 mean?
Cowell e Holdings (CWLLF) has a Net Current Asset Value of $0.37 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 Cowell e Holdings and its competitors. This is 92% below median its historical median of 4.89. Over the past decade, Cowell e Holdings' Net Current Asset Value has ranged from 0.48 to 28.88. According to the industry distribution chart, Cowell e Holdings ranks #1153 out of 1844 companies in the Hardware industry, placing it in the top 62.5%.
Is Cowell e Holdings' Net Current Asset Value too high?
Cowell e Holdings' current Net Current Asset Value of $0.37 is 92% below median its 10-year median of 4.89. Over the past 10 years, this metric has ranged from a low of 0.48 to a high of 28.88. The Hardware industry median Net Current Asset Value is 5.56. Cowell e Holdings' value of $0.37 is 93.3% below this industry median. Based on the distribution chart, Cowell e Holdings ranks #1153 out of 1844 companies in the Hardware industry, which is below the industry midpoint. Overall, Cowell e Holdings has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cowell e Holdings' Net Current Asset Value compare to APH and GLW?
According to the Hardware industry distribution chart, Cowell e Holdings ranks #1153 out of 1844 companies for Net Current Asset Value. This places Cowell e Holdings in the lower half of its industry. The industry median Net Current Asset Value is 5.56. Cowell e Holdings' value of $0.37 is 93.3% below this benchmark. Historically, Cowell e Holdings' own Net Current Asset Value has ranged from 0.48 to 28.88 over the past decade. While the company's 10-year median is 4.89 vs. the industry median of 5.56, Cowell e Holdings 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 a Hardware company?
The median Net Current Asset Value among Hardware companies is 5.56, based on 1,844 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. Cowell e Holdings's current Net Current Asset Value of $0.37 is 93.3% 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 Cowell e Holdings and its competitors. For the Hardware industry, the median Net Current Asset Value is 5.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cowell e Holdings's current Net Current Asset Value is $0.37, which is 92% below median its own 10-year median of 4.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cowell e Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cowell e Holdings (CWLLF) is currently considered Significantly Undervalued. The stock's GF Value™ is $6.81, compared to a current price of $2.99 — trading 56.1% below its estimated fair value. The current Net Current Asset Value is $0.37, which is 92% below median its 10-year median of 4.89 and 93.3% below the Hardware industry median of 5.56. Cowell e Holdings' overall GF Score™ is 66/100 with 4 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 Cowell e Holdings (CWLLF), the current Net Current Asset Value is $0.37 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 Cowell e Holdings (CWLLF) Overvalued in 2026?
Based on GuruFocus' analysis, Cowell e Holdings stock appears to be undervalued.
The current stock price of $2.99 is trading 56.1% below its estimated GF Value™ of $6.81.
GuruFocus considers Cowell e Holdings to be Significantly Undervalued.
Key valuation signals for CWLLF:
Net Current Asset Value: $0.37 (92% below median its 10-year median of 4.89)
GF Value™: $6.81 vs. price of $2.99 (56.1% below fair value)
Industry Position: 93.3% below the Hardware median (#1153 of 1844)
No single metric tells the full story. See the CWLLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cowell e Holdings Inc is a supplier of optical modules for electronic mobile devices, specializing in the design, development, manufacture, and sale of optical modules and related components. Its products are widely used in smartphones, multimedia tablets, smart driving systems, and other mobile terminal devices for internationally renowned brand customers. The Group's principal activities include the manufacturing and sale of camera modules and optical components. It operates in the Chinese Mainland and Hong Kong, which contribute the maximum revenue, as well as in India, the Republic of Korea (Korea), and Vietnam.
66GF Score
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