Uxin (FRA:H90) Net Current Asset Value: €-1.17 (As of Mar. 2026)

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FRA:H90 Uxin Ltd FRA:H90
35 GF Score
Price €1.40
GF Value €0.57
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Uxin Net Current Asset Value?

Uxin FRA:H90 -1.41% 35 Net Current Asset Value is €-1.17 as of Mar. 2026. GuruFocus rates FRA:H90 with a GF Score™ of 35/100 and a GF Value™ of €0.57 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 707 Vehicles & Parts companies, Uxin ranks worse than 141442.57% 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).

Uxin's net current asset value per share for the quarter that ended in Mar. 2026 was €-1.17.

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

During the past 9 years, the highest Price-to-Net-Current-Asset-Value Ratio of Uxin was 151.68. The lowest was 4.32. And the median was 6.61.

FRA:H90's Price-to-Net-Current-Asset-Value is not ranked *
in the Vehicles & Parts industry.
Industry Median: 4.7
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Uxin  (FRA:H90) 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.


Uxin Net Current Asset Value Related Terms


Uxin Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Uxin'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.

Uxin Net Current Asset Value Chart

Uxin Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Mar21 Mar22 Mar23 Mar24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only -83.38 -68.26 -65.14 -1.46 -1.07

Uxin Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 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 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 -1.22 -1.10 -1.08 -1.07 -1.17

FRA:H90 vs RDNW, CWH, SDA: Net Current Asset Value Comparison

For the Auto & Truck Dealerships subindustry, Uxin'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.


Uxin Price-to-Net-Current-Asset-Value vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Uxin's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


FRA:H90
35GF Score
Uxin Ltd FRA:H90
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uxin Net Current Asset Value Calculation

Uxin'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)
=(90.199-280.526-40.747-0)/216.444
=-1.07

Uxin'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)
=(73.951-260.678-59.014-0)/209.667
=-1.17

* 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 €-1.17 mean?
Uxin (FRA:H90) has a Net Current Asset Value of €-1.17 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 Uxin and its competitors. Over the past decade, Uxin's Net Current Asset Value has ranged from 4.32 to 151.68. According to the industry distribution chart, Uxin ranks #999999 out of 707 companies in the Vehicles & Parts industry.
Is Uxin's Net Current Asset Value too high?
Uxin's current Net Current Asset Value is €-1.17. Over the past 10 years, this metric has ranged from a low of 4.32 to a high of 151.68. Based on the distribution chart, Uxin ranks #999999 out of 707 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers. Overall, Uxin has a GF Score™ of 35/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uxin's Net Current Asset Value compare to RDNW and CWH?
According to the Vehicles & Parts industry distribution chart, Uxin ranks #999999 out of 707 companies for Net Current Asset Value. This places Uxin in the lower half of its industry. The industry median Net Current Asset Value is 4.70. Historically, Uxin's own Net Current Asset Value has ranged from 4.32 to 151.68 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 Vehicles & Parts company?
The median Net Current Asset Value among Vehicles & Parts companies is 4.70, based on 707 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 Uxin and its competitors. For the Vehicles & Parts industry, the median Net Current Asset Value is 4.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uxin's current Net Current Asset Value is €-1.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uxin stock overvalued right now?
Based on GuruFocus' analysis, Uxin (FRA:H90) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.57, compared to a current price of €1.40 — trading 145.6% above its estimated fair value. The current Net Current Asset Value is €-1.17. Uxin's overall GF Score™ is 35/100 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 Uxin (FRA:H90), the current Net Current Asset Value is €-1.17 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 Uxin (FRA:H90) Overvalued in 2026?

Based on GuruFocus' analysis, Uxin stock appears to be overvalued. The current stock price of €1.40 is trading 145.6% above its estimated GF Value™ of €0.57. GuruFocus considers Uxin to be Significantly Overvalued.

Key valuation signals for FRA:H90:

  • Net Current Asset Value: €-1.17
  • GF Value™: €0.57 vs. price of €1.40 (145.6% above fair value)
  • GF Score™: 35/100 with 4 warning signs

No single metric tells the full story. See the FRA:H90 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Uxin Business Description

Other Exchanges UXIN:USA
Address No. 16 Guangshun South Avenue, 21st Floor, Donghuang Building, Chaoyang District, Beijing, CHN, 100102
Uxin Ltd is an investment holding company. Along with its subsidiaries, the firm operates a car retailer, pioneering industry transformation with production, new retail experiences, and digital empowerment in China. With its inventory-owning model, it provides customers a comprehensive transaction solution that encompasses the entire value chain, ranging from used-car acquisition, inspection, and reconditioning, warehousing, as well as pre-sales and after-sales services. The group offers high-quality and value-for-money used cars as well as superior full suites of services to customers through a reliable, one-stop, and hassle-free transaction experience. It derives revenues from retail vehicle sales, wholesale vehicle sales, and other businesses. The Group generates its revenues in China.
35GF Score

Get the complete analysis for FRA:H90

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

€1.40
Price
€0.57
GF Value