Ai Robotics (FRA:85A) Net Current Asset Value: €0.44 (As of Mar. 2026) — 97% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

FRA:85A Ai Robotics Inc FRA:85A
29 GF Score
Price €3.98
! 4 Warning Signs
View Full Analysis

What is Ai Robotics Net Current Asset Value?

Ai Robotics FRA:85A 29 Net Current Asset Value is €0.44 as of Mar. 2026, which is 100% below its 10-year median of 15.68. GuruFocus rates FRA:85A with a GF Score™ of 29/100. The stock has 4 warning signs investors should review. Among 1,054 Consumer Packaged Goods companies, Ai Robotics ranks worse than 77.8% 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).

Ai Robotics's net current asset value per share for the quarter that ended in Mar. 2026 was €0.44.

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

FRA:85A' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 9.9   Med: 15.68   Max: 16.43
Current: 9.95

During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of Ai Robotics was 16.43. The lowest was 9.90. And the median was 15.68.

FRA:85A's Price-to-Net-Current-Asset-Value is ranked worse than
77.8% of 1054 companies
in the Consumer Packaged Goods industry
Industry Median: 4.2 vs FRA:85A: 9.95

Ai Robotics  (FRA:85A) 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.


Ai Robotics Net Current Asset Value Related Terms


Ai Robotics Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Ai Robotics'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.

Ai Robotics Net Current Asset Value Chart

Ai Robotics Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Net Current Asset Value
0.02 0.10 0.31 0.44

Ai Robotics Quarterly Data
Mar23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.31 0.29 0.30 0.39 0.44

FRA:85A vs PG, CL, KVUE: Net Current Asset Value Comparison

For the Household & Personal Products subindustry, Ai Robotics'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.


Ai Robotics Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Ai Robotics's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


FRA:85A
29GF Score
Ai Robotics Inc FRA:85A
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ai Robotics Net Current Asset Value Calculation

Ai Robotics's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(A: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(95.931-67.493-0-0)/64.900
=0.44

Ai Robotics's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(95.931-67.493-0-0)/64.900
=0.44

* 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 €0.44 mean?
Ai Robotics (FRA:85A) has a Net Current Asset Value of €0.44 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Ai Robotics and its competitors. This is 97% below median its historical median of 15.68. Over the past decade, Ai Robotics' Net Current Asset Value has ranged from 9.90 to 16.43. According to the industry distribution chart, Ai Robotics ranks #820 out of 1054 companies in the Consumer Packaged Goods industry, placing it in the top 77.8%.
Is Ai Robotics' Net Current Asset Value too high?
Ai Robotics' current Net Current Asset Value of €0.44 is 97% below median its 10-year median of 15.68. Over the past 10 years, this metric has ranged from a low of 9.90 to a high of 16.43. Based on the distribution chart, Ai Robotics ranks #820 out of 1054 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Ai Robotics has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does Ai Robotics' Net Current Asset Value compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Ai Robotics ranks #820 out of 1054 companies for Net Current Asset Value. This places Ai Robotics in the lower half of its industry. The industry median Net Current Asset Value is 4.20. Historically, Ai Robotics' own Net Current Asset Value has ranged from 9.90 to 16.43 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.20, based on 1,054 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 Ai Robotics and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ai Robotics's current Net Current Asset Value is €0.44, which is 97% below median its own 10-year median of 15.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ai Robotics stock overvalued right now?
Ai Robotics (FRA:85A) has a current Net Current Asset Value of €0.44. The current Net Current Asset Value is €0.44, which is 97% below median its 10-year median of 15.68. Ai Robotics' overall GF Score™ is 29/100 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 Ai Robotics (FRA:85A), the current Net Current Asset Value is €0.44 as of Mar. 2026. 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.

Ai Robotics Business Description

Other Exchanges 247A:Japan
Address 6-10-1 Roppongi, 35th Floor, Roppongi Hills Mori Tower, Minato-ku, Tokyo, JPN, 106-6135
Ai Robotics Inc is a marketing company, mainly focused on household and beauty product categories. The company is engaged in planning, development, and sales of skincare products, beauty appliances and other products using self-developed AI.
29GF Score

Get the complete analysis for FRA:85A

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

€3.98
Price