Louis (CYS:LUI) Net Current Asset Value: €-0.64 (As of Dec. 2025)


CYS:LUI Louis PLC CYS:LUI
52 GF Score
Price €0.10
GF Value €0.09
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Louis Net Current Asset Value?

Louis CYS:LUI -0.97% 52 Net Current Asset Value is €-0.64 as of Dec. 2025. GuruFocus rates CYS:LUI with a GF Score™ of 52/100 and a GF Value™ of €0.09 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 311 Travel & Leisure companies, Louis ranks worse than 321543.09% 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).

Louis's net current asset value per share for the quarter that ended in Dec. 2025 was €-0.64.

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

CYS:LUI's Price-to-Net-Current-Asset-Value is not ranked *
in the Travel & Leisure industry.
Industry Median: 4.02
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Louis  (CYS:LUI) 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.


Louis Net Current Asset Value Related Terms


Louis Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Louis'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.

Louis Net Current Asset Value Chart

Louis 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 -0.61 -0.63 -0.62 -0.68 -0.64

Louis Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -0.62 -0.73 -0.68 -0.72 -0.64

CYS:LUI vs MAR, HLT, H: Net Current Asset Value Comparison

For the Lodging subindustry, Louis'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.


Louis Price-to-Net-Current-Asset-Value vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Louis's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


CYS:LUI
52GF Score
Louis PLC CYS:LUI
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Louis Net Current Asset Value Calculation

Louis'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)
=(94.138-388.443-0.006-0)/460.547
=-0.64

Louis's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(94.138-388.443-0.006-0)/460.547
=-0.64

* 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 €-0.64 mean?
Louis (CYS:LUI) has a Net Current Asset Value of €-0.64 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 Louis and its competitors. According to the industry distribution chart, Louis ranks #999999 out of 311 companies in the Travel & Leisure industry.
Is Louis' Net Current Asset Value too high?
Louis' current Net Current Asset Value is €-0.64. Based on the distribution chart, Louis ranks #999999 out of 311 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Louis has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Louis' Net Current Asset Value compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Louis ranks #999999 out of 311 companies for Net Current Asset Value. This places Louis in the lower half of its industry. The industry median Net Current Asset Value is 4.02. 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 Travel & Leisure company?
The median Net Current Asset Value among Travel & Leisure companies is 4.02, based on 311 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 Louis and its competitors. For the Travel & Leisure industry, the median Net Current Asset Value is 4.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Louis's current Net Current Asset Value is €-0.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Louis stock overvalued right now?
Based on GuruFocus' analysis, Louis (CYS:LUI) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.09, compared to a current price of €0.10 — trading 13.3% above its estimated fair value. The current Net Current Asset Value is €-0.64. Louis' overall GF Score™ is 52/100 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 Louis (CYS:LUI), the current Net Current Asset Value is €-0.64 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 Louis (CYS:LUI) Overvalued in 2026?

Based on GuruFocus' analysis, Louis stock appears to be overvalued. The current stock price of €0.10 is trading 13.3% above its estimated GF Value™ of €0.09. GuruFocus considers Louis to be Modestly Overvalued.

Key valuation signals for CYS:LUI:

  • Net Current Asset Value: €-0.64
  • GF Value™: €0.09 vs. price of €0.10 (13.3% above fair value)
  • GF Score™: 52/100 with 4 warning signs

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


Louis Business Description

Address 11 Lemesos Avenue, Nicosia, CYP, 2112
Louis PLC is a Cyprus-based company engaged in the tourism industry in the Southeastern Mediterranean. It mainly focuses on the hotel sector in both Cyprus and Greece. It covers a range of services for inbound/outbound tourism, ownership, and management of hotel and catering units and sea tourism, as well as ground handling services at the International Airports of Larnaca and Paphos. The company's objective is to further develop and update the quality of the services that it offers to its clients.
52GF Score

Get the complete analysis for CYS:LUI

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

€0.10
Price
€0.09
GF Value