Luye Pharma GroupFRA:LUP +0.95%46 Net Current Asset Value is €-0.05 as of Dec. 2025. GuruFocus rates FRA:LUP with a GF Score™ of 46/100 and a GF Value™ of €0.34 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 610 Drug Manufacturers companies, Luye Pharma Group ranks worse than 163934.26% 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).
Luye Pharma Group's net current asset value per share for the quarter that ended in Dec. 2025 was €-0.05.
The historical rank and industry rank for Luye Pharma Group's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Luye Pharma Group was 7.26. The lowest was 5.41. And the median was 6.34.
FRA:LUP's Price-to-Net-Current-Asset-Value is not ranked *
in the Drug Manufacturers industry.
Industry Median: 5.675 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Luye Pharma Group (FRA:LUP) 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.
Luye Pharma Group Net Current Asset Value Related Terms
Luye Pharma Group Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Luye Pharma Group'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:LUP vs ZTS, UTHR: Net Current Asset Value Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Luye Pharma Group'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.
Luye Pharma Group Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Luye Pharma Group's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Luye Pharma Group'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 €-0.05 mean?
Luye Pharma Group (FRA:LUP) has a Net Current Asset Value of €-0.05 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 Luye Pharma Group and its competitors. Over the past decade, Luye Pharma Group's Net Current Asset Value has ranged from 5.41 to 7.26. According to the industry distribution chart, Luye Pharma Group ranks #999999 out of 610 companies in the Drug Manufacturers industry.
Is Luye Pharma Group's Net Current Asset Value too high?
Luye Pharma Group's current Net Current Asset Value is €-0.05. Over the past 10 years, this metric has ranged from a low of 5.41 to a high of 7.26. Based on the distribution chart, Luye Pharma Group ranks #999999 out of 610 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Luye Pharma Group has a GF Score™ of 46/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Luye Pharma Group's Net Current Asset Value compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Luye Pharma Group ranks #999999 out of 610 companies for Net Current Asset Value. This places Luye Pharma Group in the lower half of its industry. The industry median Net Current Asset Value is 5.68. Historically, Luye Pharma Group's own Net Current Asset Value has ranged from 5.41 to 7.26 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.68, based on 610 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 Luye Pharma Group and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luye Pharma Group's current Net Current Asset Value is €-0.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luye Pharma Group stock overvalued right now?
Based on GuruFocus' analysis, Luye Pharma Group (FRA:LUP) is currently considered Possible Value Trap. The stock's GF Value™ is €0.34, compared to a current price of €0.21 — trading 37.6% below its estimated fair value. The current Net Current Asset Value is €-0.05. Luye Pharma Group's overall GF Score™ is 46/100 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 Luye Pharma Group (FRA:LUP), the current Net Current Asset Value is €-0.05 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 Luye Pharma Group (FRA:LUP) Overvalued in 2026?
Based on GuruFocus' analysis, Luye Pharma Group stock appears to be undervalued.
The current stock price of €0.21 is trading 37.6% below its estimated GF Value™ of €0.34.
GuruFocus considers Luye Pharma Group to be Possible Value Trap.
Key valuation signals for FRA:LUP:
Net Current Asset Value: €-0.05
GF Value™: €0.34 vs. price of €0.21 (37.6% below fair value)
No single metric tells the full story. See the FRA:LUP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luye Pharma Group Ltd is a China-based drug manufacturer that focuses on development, production, marketing and sale of pharmaceutical products. The company develops drugs related to diagnosing and treating cancer, the cardiovascular system, the alimentary tract, and the central nervous system. The company develops drugs for world-wide use in Asia, Europe, and the United States. The Group organizes its business segments by type of products. Oncology drugs, which derives maximum revenue; Cardiovascular system drugs; Alimentary tract and metabolism drugs; Central nervous system drugs; and others. Geographically, the group derives maximum revenue from Chinese Mainland, while it also has its presence in Asia (other than the Chinese mainland), European Union, and Other countries.
46GF Score
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