Gaush Meditech (FRA:F7Y) Net Current Asset Value: €0.12 (As of Dec. 2025) — 99% 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:F7Y Gaush Meditech Ltd FRA:F7Y
61 GF Score
Price €0.54
GF Value €1.37
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Gaush Meditech Net Current Asset Value?

Gaush Meditech FRA:F7Y -0.93% 61 Net Current Asset Value is €0.12 as of Dec. 2025, which is 100% below its 10-year median of 15.53. GuruFocus rates FRA:F7Y with a GF Score™ of 61/100 and a GF Value™ of €1.37 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 566 Medical Devices & Instruments companies, Gaush Meditech ranks better than 51.94% 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).

Gaush Meditech's net current asset value per share for the quarter that ended in Dec. 2025 was €0.12.

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

FRA:F7Y' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.85   Med: 15.53   Max: 87.37
Current: 4.86

During the past 7 years, the highest Price-to-Net-Current-Asset-Value Ratio of Gaush Meditech was 87.37. The lowest was 4.85. And the median was 15.53.

FRA:F7Y's Price-to-Net-Current-Asset-Value is ranked better than
51.94% of 566 companies
in the Medical Devices & Instruments industry
Industry Median: 4.815 vs FRA:F7Y: 4.86

Gaush Meditech  (FRA:F7Y) 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.


Gaush Meditech Net Current Asset Value Related Terms


Gaush Meditech Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Gaush Meditech'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.

Gaush Meditech Net Current Asset Value Chart

Gaush Meditech Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial -1.87 0.07 0.20 0.14 0.12

Gaush Meditech Semi-Annual Data
Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.20 0.10 0.14 0.11 0.12

FRA:F7Y vs ABT, SYK, MDT: Net Current Asset Value Comparison

For the Medical Devices subindustry, Gaush Meditech'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.


Gaush Meditech Price-to-Net-Current-Asset-Value vs Medical Devices & Instruments Industry

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

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


FRA:F7Y
61GF Score
Gaush Meditech Ltd FRA:F7Y
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gaush Meditech Net Current Asset Value Calculation

Gaush Meditech's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(131.145-112.418-1.087-0)/147.888
=0.12

Gaush Meditech's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(131.145-112.418-1.087-0)/147.888
=0.12

* 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 €0.12 mean?
Gaush Meditech (FRA:F7Y) has a Net Current Asset Value of €0.12 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 Gaush Meditech and its competitors. This is 99% below median its historical median of 15.53. Over the past decade, Gaush Meditech's Net Current Asset Value has ranged from 4.85 to 87.37. According to the industry distribution chart, Gaush Meditech ranks #272 out of 566 companies in the Medical Devices & Instruments industry, placing it in the top 48.1%.
Is Gaush Meditech's Net Current Asset Value too high?
Gaush Meditech's current Net Current Asset Value of €0.12 is 99% below median its 10-year median of 15.53. Over the past 10 years, this metric has ranged from a low of 4.85 to a high of 87.37. Based on the distribution chart, Gaush Meditech ranks #272 out of 566 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, Gaush Meditech has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gaush Meditech's Net Current Asset Value compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Gaush Meditech ranks #272 out of 566 companies for Net Current Asset Value. This puts Gaush Meditech in the upper half of its industry. The industry median Net Current Asset Value is 4.82. Historically, Gaush Meditech's own Net Current Asset Value has ranged from 4.85 to 87.37 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 4.82, 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 Gaush Meditech and its competitors. For the Medical Devices & Instruments industry, the median Net Current Asset Value is 4.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gaush Meditech's current Net Current Asset Value is €0.12, which is 99% below median its own 10-year median of 15.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaush Meditech stock overvalued right now?
Based on GuruFocus' analysis, Gaush Meditech (FRA:F7Y) is currently considered Possible Value Trap. The stock's GF Value™ is €1.37, compared to a current price of €0.54 — trading 60.9% below its estimated fair value. The current Net Current Asset Value is €0.12, which is 99% below median its 10-year median of 15.53. Gaush Meditech's overall GF Score™ is 61/100 with 3 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 Gaush Meditech (FRA:F7Y), the current Net Current Asset Value is €0.12 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 Gaush Meditech (FRA:F7Y) Overvalued in 2026?

Based on GuruFocus' analysis, Gaush Meditech stock appears to be undervalued. The current stock price of €0.54 is trading 60.9% below its estimated GF Value™ of €1.37. GuruFocus considers Gaush Meditech to be Possible Value Trap.

Key valuation signals for FRA:F7Y:

  • Net Current Asset Value: €0.12 (99% below median its 10-year median of 15.53)
  • GF Value™: €1.37 vs. price of €0.54 (60.9% below fair value)
  • GF Score™: 61/100 with 3 warning signs

No single metric tells the full story. See the FRA:F7Y stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gaush Meditech Business Description

Other Exchanges 02407:Hong Kong
Address No.11 Dongzhimen South Avenue, Room 1901, Building A, Zhonghui Plaza, Dongcheng District, Beijing, CHN
Gaush Meditech Ltd is a provider of a broad spectrum of manufacture and sale ophthalmic medical devices and provision of technical services. The segments of the company include Proprietary products segment that derives maximum revenue, develops and produces surgical equipment and related supporting software, intra-optical lens, ophthalmic disease diagnosis and treatment equipment and related supporting consumables independently; Distribution products segment sells multi-function diagnostic equipment, ocular fundus diagnosis, surgical and treatment equipment and related supporting consumables produced by ophthalmic medical equipment manufacturers; Technical services segment provides warranty services, maintenance services and other related consumables; and Others segment.
61GF Score

Get the complete analysis for FRA:F7Y

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

€0.54
Price
€1.37
GF Value