Twin DiscFRA:TWN +1.53%61 Net Current Asset Value is €3.30 as of Mar. 2026, which is 100% below its 10-year median of 4.22. GuruFocus rates FRA:TWN with a GF Score™ of 61/100 and a GF Value™ of €13.70 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 2,217 Industrial Products companies, Twin Disc ranks worse than 52.41% 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).
Twin Disc's net current asset value per share for the quarter that ended in Mar. 2026 was €3.30.
The historical rank and industry rank for Twin Disc's Net Current Asset Value or its related term are showing as below:
FRA:TWN'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.93 Med: 4.22 Max: 10.33
Current: 5.99
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Twin Disc was 10.33. The lowest was 1.93. And the median was 4.22.
FRA:TWN's Price-to-Net-Current-Asset-Value is ranked worse than 52.41% of 2217
companies
in the Industrial Products industry
Industry Median: 5.58
vs FRA:TWN: 5.99
Twin Disc (FRA:TWN) 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.
Twin Disc Net Current Asset Value Related Terms
Twin Disc Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Twin Disc'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:TWN vs SHMD, OFLX, CGEH: Net Current Asset Value Comparison
For the Specialty Industrial Machinery subindustry, Twin Disc'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.
Twin Disc Price-to-Net-Current-Asset-Value vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Twin Disc's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Twin Disc'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 €3.30 mean?
Twin Disc (FRA:TWN) has a Net Current Asset Value of €3.30 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 Twin Disc and its competitors. This is 22% below median its historical median of 4.22. Over the past decade, Twin Disc's Net Current Asset Value has ranged from 1.93 to 10.33. According to the industry distribution chart, Twin Disc ranks #1162 out of 2217 companies in the Industrial Products industry, placing it in the top 52.4%.
Is Twin Disc's Net Current Asset Value too high?
Twin Disc's current Net Current Asset Value of €3.30 is 22% below median its 10-year median of 4.22. Over the past 10 years, this metric has ranged from a low of 1.93 to a high of 10.33. Based on the distribution chart, Twin Disc ranks #1162 out of 2217 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Twin Disc has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Twin Disc's Net Current Asset Value compare to SHMD and OFLX?
According to the Industrial Products industry distribution chart, Twin Disc ranks #1162 out of 2217 companies for Net Current Asset Value. This places Twin Disc in the lower half of its industry. The industry median Net Current Asset Value is 5.58. Historically, Twin Disc's own Net Current Asset Value has ranged from 1.93 to 10.33 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 an Industrial Products company?
The median Net Current Asset Value among Industrial Products companies is 5.58, based on 2,217 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 Twin Disc and its competitors. For the Industrial Products industry, the median Net Current Asset Value is 5.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Twin Disc's current Net Current Asset Value is €3.30, which is 22% below median its own 10-year median of 4.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Twin Disc stock overvalued right now?
Based on GuruFocus' analysis, Twin Disc (FRA:TWN) is currently considered Significantly Overvalued. The stock's GF Value™ is €13.70, compared to a current price of €19.90 — trading 45.3% above its estimated fair value. The current Net Current Asset Value is €3.30, which is 22% below median its 10-year median of 4.22. Twin Disc's overall GF Score™ is 61/100 with 9 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 Twin Disc (FRA:TWN), the current Net Current Asset Value is €3.30 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 Twin Disc (FRA:TWN) Overvalued in 2026?
Based on GuruFocus' analysis, Twin Disc stock appears to be overvalued.
The current stock price of €19.90 is trading 45.3% above its estimated GF Value™ of €13.70.
GuruFocus considers Twin Disc to be Significantly Overvalued.
Key valuation signals for FRA:TWN:
Net Current Asset Value: €3.30 (22% below median its 10-year median of 4.22)
GF Value™: €13.70 vs. price of €19.90 (45.3% above fair value)
No single metric tells the full story. See the FRA:TWN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Twin Disc Inc is a United States-based firm engaged in the manufacture and sale of marine and heavy-duty off-highway power transmission equipment. The company operates its business through two reportable segments: Manufacturing and Distribution. Its product portfolio includes marine transmissions, surface drives, propellers, and boat management systems as well as power-shift transmissions, hydraulic torque converters, power take-offs, industrial clutches, and control systems.
61GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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