RUA Life Sciences (FRA:AOHA) Net Current Asset Value: €0.06 (As of Mar. 2026) — 98% 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:AOHA RUA Life Sciences PLC FRA:AOHA
48 GF Score
Price €0.24
GF Value €0.14
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is RUA Life Sciences Net Current Asset Value?

RUA Life Sciences FRA:AOHA +5.22% 48 Net Current Asset Value is €0.06 as of Mar. 2026, which is 100% below its 10-year median of 3.77. GuruFocus rates FRA:AOHA with a GF Score™ of 48/100 and a GF Value™ of €0.14 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 566 Medical Devices & Instruments companies, RUA Life Sciences ranks better than 56.18% 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).

RUA Life Sciences's net current asset value per share for the quarter that ended in Mar. 2026 was €0.06.

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

FRA:AOHA' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.5   Med: 3.77   Max: 131.79
Current: 4.03

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of RUA Life Sciences was 131.79. The lowest was 1.50. And the median was 3.77.

FRA:AOHA's Price-to-Net-Current-Asset-Value is ranked better than
56.18% of 566 companies
in the Medical Devices & Instruments industry
Industry Median: 4.785 vs FRA:AOHA: 4.03

RUA Life Sciences  (FRA:AOHA) 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.


RUA Life Sciences Net Current Asset Value Related Terms


RUA Life Sciences Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for RUA Life Sciences'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.

RUA Life Sciences Net Current Asset Value Chart

RUA Life Sciences Annual Data
Trend Mar15 Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.15 0.30 0.17 0.06 0.08

RUA Life Sciences Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Mar26
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 Premium Member Only Premium Member Only Premium Member Only 0.02 0.08 0.08 0.07 0.06

FRA:AOHA vs ABT, SYK, MDT: Net Current Asset Value Comparison

For the Medical Devices subindustry, RUA Life Sciences'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.


RUA Life Sciences Price-to-Net-Current-Asset-Value vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, RUA Life Sciences's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


FRA:AOHA
48GF Score
RUA Life Sciences PLC FRA:AOHA
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

RUA Life Sciences Net Current Asset Value Calculation

RUA Life Sciences's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Mar. 2024 is calculated as

Net Current Asset Value Per Share(A: Mar. 2024 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(5.837-1.154-0-0)/62.060
=0.08

RUA Life Sciences'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)
=(5.875-1.799-0.045-0)/62.060
=0.06

* 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 €0.06 mean?
RUA Life Sciences (FRA:AOHA) has a Net Current Asset Value of €0.06 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 RUA Life Sciences and its competitors. This is 98% below median its historical median of 3.77. Over the past decade, RUA Life Sciences' Net Current Asset Value has ranged from 1.50 to 131.79. According to the industry distribution chart, RUA Life Sciences ranks #248 out of 566 companies in the Medical Devices & Instruments industry, placing it in the top 43.8%.
Is RUA Life Sciences' Net Current Asset Value too high?
RUA Life Sciences' current Net Current Asset Value of €0.06 is 98% below median its 10-year median of 3.77. Over the past 10 years, this metric has ranged from a low of 1.50 to a high of 131.79. Based on the distribution chart, RUA Life Sciences ranks #248 out of 566 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, RUA Life Sciences has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does RUA Life Sciences' Net Current Asset Value compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, RUA Life Sciences ranks #248 out of 566 companies for Net Current Asset Value. This puts RUA Life Sciences in the upper half of its industry. The industry median Net Current Asset Value is 4.79. Historically, RUA Life Sciences' own Net Current Asset Value has ranged from 1.50 to 131.79 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 Medical Devices & Instruments company?
The median Net Current Asset Value among Medical Devices & Instruments companies is 4.79, based on 566 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 RUA Life Sciences and its competitors. For the Medical Devices & Instruments industry, the median Net Current Asset Value is 4.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. RUA Life Sciences's current Net Current Asset Value is €0.06, which is 98% below median its own 10-year median of 3.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is RUA Life Sciences stock overvalued right now?
Based on GuruFocus' analysis, RUA Life Sciences (FRA:AOHA) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.14, compared to a current price of €0.24 — trading 72.9% above its estimated fair value. The current Net Current Asset Value is €0.06, which is 98% below median its 10-year median of 3.77. RUA Life Sciences' overall GF Score™ is 48/100 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 RUA Life Sciences (FRA:AOHA), the current Net Current Asset Value is €0.06 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.

Is RUA Life Sciences (FRA:AOHA) Overvalued in 2026?

Based on GuruFocus' analysis, RUA Life Sciences stock appears to be overvalued. The current stock price of €0.24 is trading 72.9% above its estimated GF Value™ of €0.14. GuruFocus considers RUA Life Sciences to be Significantly Overvalued.

Key valuation signals for FRA:AOHA:

  • Net Current Asset Value: €0.06 (98% below median its 10-year median of 3.77)
  • GF Value™: €0.14 vs. price of €0.24 (72.9% above fair value)
  • GF Score™: 48/100 with 5 warning signs

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


RUA Life Sciences Business Description

Other Exchanges RUA:UK
Address 2 Drummond Crescent, Scotland, Irvine, Ayrshire, GBR, KA11 5AN
RUA Life Sciences PLC is engaged in the contract design and manufacture of medical devices, exploiting the value of its IP and know-how, and developing cardiovascular devices. The Biomaterials segment is a licensor of Elast-Eon polymers to the medical device industry. The Medical Devices & Components segment is an end-to-end contract developer and manufacturer of medical devices and an implantable fabric specialist, which generates maximum revenue. The Vascular segment focuses on the development and commercialisation of the Group's Elast-Eon sealed Vascular Graft products. The Structural Heart segment focuses on the development of the Group's tri-leaflet polymeric heart valves. Geographically, it operates in Europe, North America, Middle East, Asia Pacific, and Africa.
48GF Score

Get the complete analysis for FRA:AOHA

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

€0.24
Price
€0.14
GF Value