Uniphar (DUB:UPR) Net Current Asset Value: €-1.92 (As of Dec. 2025)


DUB:UPR Uniphar PLC DUB:UPR
84 GF Score
Price €4.78
GF Value €3.64
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Uniphar Net Current Asset Value?

Uniphar DUB:UPR +2.69% 84 Net Current Asset Value is €-1.92 as of Dec. 2025. GuruFocus rates DUB:UPR with a GF Score™ of 84/100 and a GF Value™ of €3.64 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 75 Medical Distribution companies, Uniphar ranks worse than 1333332% 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).

Uniphar's net current asset value per share for the quarter that ended in Dec. 2025 was €-1.92.

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

DUB:UPR's Price-to-Net-Current-Asset-Value is not ranked *
in the Medical Distribution industry.
Industry Median: 3.15
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Uniphar  (DUB:UPR) 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.


Uniphar Net Current Asset Value Related Terms


Uniphar Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Uniphar'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.

Uniphar Net Current Asset Value Chart

Uniphar 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 -1.28 -1.44 -1.64 -1.69 -1.92

Uniphar Semi-Annual Data
Dec16 Dec17 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 -1.64 -1.80 -1.69 -1.92 -1.92

DUB:UPR vs MCK, CAH, COR: Net Current Asset Value Comparison

For the Medical Distribution subindustry, Uniphar'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.


Uniphar Price-to-Net-Current-Asset-Value vs Medical Distribution Industry

For the Medical Distribution industry and Healthcare sector, Uniphar's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


DUB:UPR
84GF Score
Uniphar PLC DUB:UPR
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Uniphar Net Current Asset Value Calculation

Uniphar'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)
=(828.921-1327.093-0.165-0)/259.574
=-1.92

Uniphar'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)
=(828.921-1327.093-0.165-0)/259.574
=-1.92

* 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 €-1.92 mean?
Uniphar (DUB:UPR) has a Net Current Asset Value of €-1.92 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 Uniphar and its competitors. According to the industry distribution chart, Uniphar ranks #999999 out of 75 companies in the Medical Distribution industry.
Is Uniphar's Net Current Asset Value too high?
Uniphar's current Net Current Asset Value is €-1.92. Based on the distribution chart, Uniphar ranks #999999 out of 75 companies in the Medical Distribution industry, which is in the bottom quartile relative to peers. Overall, Uniphar has a GF Score™ of 84/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uniphar's Net Current Asset Value compare to MCK and CAH?
According to the Medical Distribution industry distribution chart, Uniphar ranks #999999 out of 75 companies for Net Current Asset Value. This places Uniphar in the lower half of its industry. The industry median Net Current Asset Value is 3.15. 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 Medical Distribution company?
The median Net Current Asset Value among Medical Distribution companies is 3.15, based on 75 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 Uniphar and its competitors. For the Medical Distribution industry, the median Net Current Asset Value is 3.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uniphar's current Net Current Asset Value is €-1.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uniphar stock overvalued right now?
Based on GuruFocus' analysis, Uniphar (DUB:UPR) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.64, compared to a current price of €4.78 — trading 31.3% above its estimated fair value. The current Net Current Asset Value is €-1.92. Uniphar's overall GF Score™ is 84/100 with 9 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 Uniphar (DUB:UPR), the current Net Current Asset Value is €-1.92 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 Uniphar (DUB:UPR) Overvalued in 2026?

Based on GuruFocus' analysis, Uniphar stock appears to be overvalued. The current stock price of €4.78 is trading 31.3% above its estimated GF Value™ of €3.64. GuruFocus considers Uniphar to be Significantly Overvalued.

Key valuation signals for DUB:UPR:

  • Net Current Asset Value: €-1.92
  • GF Value™: €3.64 vs. price of €4.78 (31.3% above fair value)
  • GF Score™: 84/100 with 9 warning signs

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


Uniphar Business Description

Other Exchanges UPR:UK0NR:Germany
Address 4045 Kingswood Road, Citywest Business Park, Dublin, IRL, D24 V06K
Uniphar PLC is a service provider within the pharmaceutical and healthcare sector. The company is an international diversified healthcare services business servicing the requirements of multinational pharmaceutical and medical technology manufacturers across three divisions - Uniphar Pharma, Uniphar Medtech and Uniphar Supply Chain & Retail. Uniphar Pharma enables pharma and biotech companies to bring medicines to markets globally and provide healthcare professionals with access to medicines that can't be sourced through traditional channels. Uniphar Medtech is a Pan-European medical device distributor and solutions partner. Uniphar Supply Chain & Retail is the pharmaceutical wholesaler in Ireland offering of retail pharmacies.
84GF Score

Get the complete analysis for DUB:UPR

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

€4.78
Price
€3.64
GF Value