ATOSS Software SEFRA:AOF +2.20%79 Net Current Asset Value is €4.59 as of Dec. 2025, which is 100% below its 10-year median of 34.38. GuruFocus rates FRA:AOF with a GF Score™ of 79/100 and a GF Value™ of €154.33 (Significantly Undervalued). Among 1,755 Software companies, ATOSS Software SE ranks worse than 82.45% 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).
ATOSS Software SE's net current asset value per share for the quarter that ended in Dec. 2025 was €4.59.
The historical rank and industry rank for ATOSS Software SE's Net Current Asset Value or its related term are showing as below:
FRA:AOF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 14.24 Med: 34.38 Max: 87.5
Current: 16.31
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of ATOSS Software SE was 87.50. The lowest was 14.24. And the median was 34.38.
FRA:AOF's Price-to-Net-Current-Asset-Value is ranked worse than 82.45% of 1755
companies
in the Software industry
Industry Median: 4.83
vs FRA:AOF: 16.31
ATOSS Software SE (FRA:AOF) 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.
ATOSS Software SE Net Current Asset Value Related Terms
ATOSS Software SE Net Current Asset Value Historical Data
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The historical data trend for ATOSS Software SE'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:AOF vs UBER, SHOP, CRM: Net Current Asset Value Comparison
For the Software - Application subindustry, ATOSS Software SE'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.
ATOSS Software SE Price-to-Net-Current-Asset-Value vs Software Industry
For the Software industry and Technology sector, ATOSS Software SE's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where ATOSS Software SE'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 €4.59 mean?
ATOSS Software SE (FRA:AOF) has a Net Current Asset Value of €4.59 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 ATOSS Software SE and its competitors. This is 87% below median its historical median of 34.38. Over the past decade, ATOSS Software SE's Net Current Asset Value has ranged from 14.24 to 87.50. According to the industry distribution chart, ATOSS Software SE ranks #1447 out of 1755 companies in the Software industry, placing it in the top 82.5%.
Is ATOSS Software SE's Net Current Asset Value too high?
ATOSS Software SE's current Net Current Asset Value of €4.59 is 87% below median its 10-year median of 34.38. Over the past 10 years, this metric has ranged from a low of 14.24 to a high of 87.50. Based on the distribution chart, ATOSS Software SE ranks #1447 out of 1755 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, ATOSS Software SE has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATOSS Software SE's Net Current Asset Value compare to UBER and SHOP?
According to the Software industry distribution chart, ATOSS Software SE ranks #1447 out of 1755 companies for Net Current Asset Value. This places ATOSS Software SE in the lower half of its industry. The industry median Net Current Asset Value is 4.83. Historically, ATOSS Software SE's own Net Current Asset Value has ranged from 14.24 to 87.50 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 Software company?
The median Net Current Asset Value among Software companies is 4.83, based on 1,755 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 ATOSS Software SE and its competitors. For the Software industry, the median Net Current Asset Value is 4.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATOSS Software SE's current Net Current Asset Value is €4.59, which is 87% below median its own 10-year median of 34.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATOSS Software SE stock overvalued right now?
Based on GuruFocus' analysis, ATOSS Software SE (FRA:AOF) is currently considered Significantly Undervalued. The stock's GF Value™ is €154.33, compared to a current price of €74.20 — trading 51.9% below its estimated fair value. The current Net Current Asset Value is €4.59, which is 87% below median its 10-year median of 34.38. ATOSS Software SE's overall GF Score™ is 79/100. 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 ATOSS Software SE (FRA:AOF), the current Net Current Asset Value is €4.59 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 ATOSS Software SE (FRA:AOF) Overvalued in 2026?
Based on GuruFocus' analysis, ATOSS Software SE stock appears to be undervalued.
The current stock price of €74.20 is trading 51.9% below its estimated GF Value™ of €154.33.
GuruFocus considers ATOSS Software SE to be Significantly Undervalued.
Key valuation signals for FRA:AOF:
Net Current Asset Value: €4.59 (87% below median its 10-year median of 34.38)
GF Value™: €154.33 vs. price of €74.20 (51.9% below fair value)
No single metric tells the full story. See the FRA:AOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATOSS Software SE supplies technical and consulting solutions for professional workforce management and demand-driven workforce deployment. From conventional working time management to mobile apps, detailed workforce forecasting, sophisticated workforce scheduling, or strategic capacity and demand schedules, the company offers its customers various solutions in the cloud or on-premises. It generates sales revenue from licensing software products to end-users or to resellers, from cloud subscriptions, maintenance contracts, consulting services, the sale of hardware, as well as from providing other goods and services.
79GF Score
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