Giftee GroupFRA:84I 79 Net Current Asset Value is €-0.31 as of Dec. 2025. GuruFocus rates FRA:84I with a GF Score™ of 79/100 and a GF Value™ of €12.02 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 557 Retail - Cyclical companies, Giftee Group ranks worse than 179533.03% 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).
Giftee Group's net current asset value per share for the quarter that ended in Dec. 2025 was €-0.31.
The historical rank and industry rank for Giftee Group's Net Current Asset Value or its related term are showing as below:
During the past 8 years, the highest Price-to-Net-Current-Asset-Value Ratio of Giftee Group was 36.41. The lowest was 13.08. And the median was 28.53.
FRA:84I's Price-to-Net-Current-Asset-Value is not ranked *
in the Retail - Cyclical industry.
Industry Median: 3.04 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Giftee Group (FRA:84I) 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.
Giftee Group Net Current Asset Value Related Terms
Giftee Group Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Giftee Group'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.
FRA:84I vs AMZN, BABA, PDD: Net Current Asset Value Comparison
For the Internet Retail subindustry, Giftee Group'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.
Giftee Group Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Giftee Group's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Giftee Group'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 €-0.31 mean?
Giftee Group (FRA:84I) has a Net Current Asset Value of €-0.31 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 Giftee Group and its competitors. Over the past decade, Giftee Group's Net Current Asset Value has ranged from 13.08 to 36.41. According to the industry distribution chart, Giftee Group ranks #999999 out of 557 companies in the Retail - Cyclical industry.
Is Giftee Group's Net Current Asset Value too high?
Giftee Group's current Net Current Asset Value is €-0.31. Over the past 10 years, this metric has ranged from a low of 13.08 to a high of 36.41. Based on the distribution chart, Giftee Group ranks #999999 out of 557 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Giftee Group has a GF Score™ of 79/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Giftee Group's Net Current Asset Value compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Giftee Group ranks #999999 out of 557 companies for Net Current Asset Value. This places Giftee Group in the lower half of its industry. The industry median Net Current Asset Value is 3.04. Historically, Giftee Group's own Net Current Asset Value has ranged from 13.08 to 36.41 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 Retail - Cyclical company?
The median Net Current Asset Value among Retail - Cyclical companies is 3.04, based on 557 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 Giftee Group and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Giftee Group's current Net Current Asset Value is €-0.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Giftee Group stock overvalued right now?
Based on GuruFocus' analysis, Giftee Group (FRA:84I) is currently considered Possible Value Trap. The stock's GF Value™ is €12.02, compared to a current price of €5.40 — trading 55.1% below its estimated fair value. The current Net Current Asset Value is €-0.31. Giftee Group's overall GF Score™ is 79/100 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 Giftee Group (FRA:84I), the current Net Current Asset Value is €-0.31 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 Giftee Group (FRA:84I) Overvalued in 2026?
Based on GuruFocus' analysis, Giftee Group stock appears to be undervalued.
The current stock price of €5.40 is trading 55.1% below its estimated GF Value™ of €12.02.
GuruFocus considers Giftee Group to be Possible Value Trap.
Key valuation signals for FRA:84I:
Net Current Asset Value: €-0.31
GF Value™: €12.02 vs. price of €5.40 (55.1% below fair value)
No single metric tells the full story. See the FRA:84I stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Giftee Inc is a Japanese based company involved in the internet service business. Its operates as a online service provider which enables users to easily send eGift via e-mail or LINE along with the feelings of thank you, congratulations and good work. The company offers various eGift services, including the consumer-to-consumer casual gift service Giftee, aimed at making gifting more accessible and enjoyable. Their services cater to both individual consumers and businesses, providing solutions for corporate gifting and promotional campaigns.
79GF Score
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