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Auntea Jenny (Shanghai) Industrial CoFRA:8AN 23 Net Current Asset Value is €1.67 as of Dec. 2025, which is 100% below its 10-year median of 5.57. GuruFocus rates FRA:8AN with a GF Score™ of 23/100. The stock has 2 warning signs investors should review. Among 72 Restaurants companies, Auntea Jenny (Shanghai) Industrial Co ranks better than 55.56% 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).
FRA:8AN'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 5.57 Med: 5.57 Max: 8.26
Current: 7.35
During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of Auntea Jenny (Shanghai) Industrial Co was 8.26. The lowest was 5.57. And the median was 5.57.
FRA:8AN's Price-to-Net-Current-Asset-Value is ranked better than 55.56% of 72
companies
in the Restaurants industry
Industry Median: 10.175
vs FRA:8AN: 7.35
Auntea Jenny (Shanghai) Industrial Co (FRA:8AN) 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.
Auntea Jenny (Shanghai) Industrial Co Net Current Asset Value Related Terms
Auntea Jenny (Shanghai) Industrial Co Net Current Asset Value Historical Data
* 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.
Auntea Jenny (Shanghai) Industrial Co Net Current Asset Value Chart
Auntea Jenny (Shanghai) Industrial Co Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
Net Current Asset Value
0.05
0.14
0.73
1.23
1.67
Auntea Jenny (Shanghai) Industrial Co Semi-Annual Data
FRA:8AN vs MCD, SBUX, YUM: Net Current Asset Value Comparison
For the Restaurants subindustry, Auntea Jenny (Shanghai) Industrial Co'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.
Auntea Jenny (Shanghai) Industrial Co Price-to-Net-Current-Asset-Value vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Auntea Jenny (Shanghai) Industrial Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Auntea Jenny (Shanghai) Industrial Co'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 €1.67 mean?
Auntea Jenny (Shanghai) Industrial Co (FRA:8AN) has a Net Current Asset Value of €1.67 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 Auntea Jenny (Shanghai) Industrial Co and its competitors. This is 70% below median its historical median of 5.57. Over the past decade, Auntea Jenny (Shanghai) Industrial Co's Net Current Asset Value has ranged from 5.57 to 8.26. According to the industry distribution chart, Auntea Jenny (Shanghai) Industrial Co ranks #32 out of 72 companies in the Restaurants industry, placing it in the top 44.4%.
Is Auntea Jenny (Shanghai) Industrial Co's Net Current Asset Value too high?
Auntea Jenny (Shanghai) Industrial Co's current Net Current Asset Value of €1.67 is 70% below median its 10-year median of 5.57. Over the past 10 years, this metric has ranged from a low of 5.57 to a high of 8.26. Based on the distribution chart, Auntea Jenny (Shanghai) Industrial Co ranks #32 out of 72 companies in the Restaurants industry, which is above the industry midpoint. Overall, Auntea Jenny (Shanghai) Industrial Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Auntea Jenny (Shanghai) Industrial Co's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Auntea Jenny (Shanghai) Industrial Co ranks #32 out of 72 companies for Net Current Asset Value. This puts Auntea Jenny (Shanghai) Industrial Co in the upper half of its industry. The industry median Net Current Asset Value is 10.18. Historically, Auntea Jenny (Shanghai) Industrial Co's own Net Current Asset Value has ranged from 5.57 to 8.26 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.18, based on 72 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 Auntea Jenny (Shanghai) Industrial Co and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Auntea Jenny (Shanghai) Industrial Co's current Net Current Asset Value is €1.67, which is 70% below median its own 10-year median of 5.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Auntea Jenny (Shanghai) Industrial Co stock overvalued right now?
Auntea Jenny (Shanghai) Industrial Co (FRA:8AN) has a current Net Current Asset Value of €1.67. The current Net Current Asset Value is €1.67, which is 70% below median its 10-year median of 5.57. Auntea Jenny (Shanghai) Industrial Co's overall GF Score™ is 23/100 with 2 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 Auntea Jenny (Shanghai) Industrial Co (FRA:8AN), the current Net Current Asset Value is €1.67 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.
Auntea Jenny (Shanghai) Industrial Co Ltd is a beverage company. The company focuses on providing consumers with high-value, healthy, freshly brewed tea drinks. Its products are Milk tea, Coconut milk, Smoothie, Fruit tea, Coffee, and others. The company operates under brands namely, Auntea Jenny, Fallstea, and Jenny x Coffee and operates a franchise-focused business model.
23GF Score
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