GNGYF (Guangshen Railway Co) Net Current Asset Value: $0.06 (As of Mar. 2026) — 100% Below Median

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GNGYF Guangshen Railway Co Ltd GNGYF
57 GF Score
Price $0.25
GF Value $0.28
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Guangshen Railway Co Net Current Asset Value?

Guangshen Railway Co GNGYF -15.52% 57 Net Current Asset Value is $0.06 as of Mar. 2026, which is 100% below its 10-year median of 22.00. GuruFocus rates GNGYF with a GF Score™ of 57/100 and a GF Value™ of $0.28 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 360 Transportation companies, Guangshen Railway Co ranks worse than 67.22% 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).

Guangshen Railway Co'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 Guangshen Railway Co's Net Current Asset Value or its related term are showing as below:

GNGYF' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.13   Med: 22   Max: 114.33
Current: 6.13

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Guangshen Railway Co was 114.33. The lowest was 6.13. And the median was 22.00.

GNGYF's Price-to-Net-Current-Asset-Value is ranked worse than
67.22% of 360 companies
in the Transportation industry
Industry Median: 3.97 vs GNGYF: 6.13

Guangshen Railway Co  (OTCPK:GNGYF) 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.


Guangshen Railway Co Net Current Asset Value Related Terms


Guangshen Railway Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Guangshen Railway Co'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.

Guangshen Railway Co Net Current Asset Value Chart

Guangshen Railway Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.08 -0.10 -0.04 0.00 0.04

Guangshen Railway Co 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 0.02 0.03 0.04 0.04 0.06

GNGYF vs UNP, CSX, NSC: Net Current Asset Value Comparison

For the Railroads subindustry, Guangshen Railway Co'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.


Guangshen Railway Co Price-to-Net-Current-Asset-Value vs Transportation Industry

For the Transportation industry and Industrials sector, Guangshen Railway Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


GNGYF
57GF Score
Guangshen Railway Co Ltd GNGYF
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Guangshen Railway Co Net Current Asset Value Calculation

Guangshen Railway Co'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)
=(1532.624-1234.014--5.94-0)/7083.537
=0.04

Guangshen Railway Co'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)
=(1601.844-1171.018--6.062-0)/7083.537
=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?
Guangshen Railway Co (GNGYF) 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 Guangshen Railway Co and its competitors. This is 100% below median its historical median of 22.00. Over the past decade, Guangshen Railway Co's Net Current Asset Value has ranged from 6.13 to 114.33. According to the industry distribution chart, Guangshen Railway Co ranks #242 out of 360 companies in the Transportation industry, placing it in the top 67.2%.
Is Guangshen Railway Co's Net Current Asset Value too high?
Guangshen Railway Co's current Net Current Asset Value of $0.06 is 100% below median its 10-year median of 22.00. Over the past 10 years, this metric has ranged from a low of 6.13 to a high of 114.33. The Transportation industry median Net Current Asset Value is 3.97. Guangshen Railway Co's value of $0.06 is 98.5% below this industry median. Based on the distribution chart, Guangshen Railway Co ranks #242 out of 360 companies in the Transportation industry, which is below the industry midpoint. Overall, Guangshen Railway Co has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Guangshen Railway Co's Net Current Asset Value compare to UNP and CSX?
According to the Transportation industry distribution chart, Guangshen Railway Co ranks #242 out of 360 companies for Net Current Asset Value. This places Guangshen Railway Co in the lower half of its industry. The industry median Net Current Asset Value is 3.97. Guangshen Railway Co's value of $0.06 is 98.5% below this benchmark. Historically, Guangshen Railway Co's own Net Current Asset Value has ranged from 6.13 to 114.33 over the past decade. While the company's 10-year median is 22.00 vs. the industry median of 3.97, Guangshen Railway Co has consistently been below the industry average. 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 Transportation company?
The median Net Current Asset Value among Transportation companies is 3.97, based on 360 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. Guangshen Railway Co's current Net Current Asset Value of $0.06 is 98.5% below the industry median. 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 Guangshen Railway Co and its competitors. For the Transportation industry, the median Net Current Asset Value is 3.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Guangshen Railway Co's current Net Current Asset Value is $0.06, which is 100% below median its own 10-year median of 22.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guangshen Railway Co stock overvalued right now?
Based on GuruFocus' analysis, Guangshen Railway Co (GNGYF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.28, compared to a current price of $0.25 — trading 12.5% below its estimated fair value. The current Net Current Asset Value is $0.06, which is 100% below median its 10-year median of 22.00 and 98.5% below the Transportation industry median of 3.97. Guangshen Railway Co's overall GF Score™ is 57/100 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 Guangshen Railway Co (GNGYF), 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 Guangshen Railway Co (GNGYF) Overvalued in 2026?

Based on GuruFocus' analysis, Guangshen Railway Co stock appears to be undervalued. The current stock price of $0.25 is trading 12.5% below its estimated GF Value™ of $0.28. GuruFocus considers Guangshen Railway Co to be Modestly Undervalued.

Key valuation signals for GNGYF:

  • Net Current Asset Value: $0.06 (100% below median its 10-year median of 22.00)
  • GF Value™: $0.28 vs. price of $0.25 (12.5% below fair value)
  • GF Score™: 57/100 with 4 warning signs
  • Industry Position: 98.5% below the Transportation median (#242 of 360)

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


Guangshen Railway Co Business Description

Address No. 1052, Heping Road, Guangdong Province, Luohu District, Shenzhen, CHN, 518010
Guangshen Railway Co Ltd is engaged in railway transportation services, including passenger and freight transport in the PRC including Hong Kong. The company operates intercity railway services, long-distance trains, and Hong Kong through trains. It operates the Guangzhou-Shenzhen railway line and related rail networks. The Group operates as a single segment.
57GF Score

Get the complete analysis for GNGYF

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

$0.25
Price
$0.28
GF Value