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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).
The historical rank and industry rank for China Tian Yuan Healthcare Group's Net Current Asset Value or its related term are showing as below:
HKSE:00557'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.57 Med: 3.24 Max: 11.11
Current: 2.02
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of China Tian Yuan Healthcare Group was 11.11. The lowest was 1.57. And the median was 3.24.
HKSE:00557's Price-to-Net-Current-Asset-Value is ranked better than 50.72% of 276
companies
in the Credit Services industry
Industry Median: 2.05
vs HKSE:00557: 2.02
China Tian Yuan Healthcare Group (HKSE:00557) 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.
China Tian Yuan Healthcare Group Net Current Asset Value Related Terms
China Tian Yuan Healthcare Group Net Current Asset Value Historical Data
* 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.
China Tian Yuan Healthcare Group Net Current Asset Value Chart
HKSE:00557 vs V, MA, AXP: Net Current Asset Value Comparison
For the Credit Services subindustry, China Tian Yuan Healthcare 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.
China Tian Yuan Healthcare Group Price-to-Net-Current-Asset-Value vs Credit Services Industry
For the Credit Services industry and Financial Services sector, China Tian Yuan Healthcare Group's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where China Tian Yuan Healthcare 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 HK$0.27 mean?
China Tian Yuan Healthcare Group (HKSE:00557) has a Net Current Asset Value of HK$0.27 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 China Tian Yuan Healthcare Group and its competitors. According to the industry distribution chart, China Tian Yuan Healthcare Group ranks #136 out of 276 companies in the Credit Services industry, placing it in the top 49.3%.
Is China Tian Yuan Healthcare Group's Net Current Asset Value too high?
China Tian Yuan Healthcare Group's current Net Current Asset Value is HK$0.27. Based on the distribution chart, China Tian Yuan Healthcare Group ranks #136 out of 276 companies in the Credit Services industry, which is above the industry midpoint. Overall, China Tian Yuan Healthcare Group has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Tian Yuan Healthcare Group's Net Current Asset Value compare to V and MA?
According to the Credit Services industry distribution chart, China Tian Yuan Healthcare Group ranks #136 out of 276 companies for Net Current Asset Value. This puts China Tian Yuan Healthcare Group in the upper half of its industry. The industry median Net Current Asset Value is 2.05. 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 Credit Services company?
The median Net Current Asset Value among Credit Services companies is 2.05, based on 276 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 China Tian Yuan Healthcare Group and its competitors. For the Credit Services industry, the median Net Current Asset Value is 2.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Tian Yuan Healthcare Group's current Net Current Asset Value is HK$0.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Tian Yuan Healthcare Group stock overvalued right now?
Based on GuruFocus' analysis, China Tian Yuan Healthcare Group (HKSE:00557) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.32, compared to a current price of HK$0.55 — trading 70.3% above its estimated fair value. The current Net Current Asset Value is HK$0.27. China Tian Yuan Healthcare Group's overall GF Score™ is 28/100 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 China Tian Yuan Healthcare Group (HKSE:00557), the current Net Current Asset Value is HK$0.27 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 China Tian Yuan Healthcare Group (HKSE:00557) Overvalued in 2026?
Based on GuruFocus' analysis, China Tian Yuan Healthcare Group stock appears to be overvalued.
The current stock price of HK$0.55 is trading 70.3% above its estimated GF Value™ of HK$0.32.
GuruFocus considers China Tian Yuan Healthcare Group to be Significantly Overvalued.
Key valuation signals for HKSE:00557:
Net Current Asset Value: HK$0.27
GF Value™: HK$0.32 vs. price of HK$0.55 (70.3% above fair value)
No single metric tells the full story. See the HKSE:00557 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Tian Yuan Healthcare Group Ltd is an investment holding company engaged in investment holding, provision of procurement, marketing and management services to the medical industry, provision of procurement services relating to the hospitality industry, licensing of trademarks, and money lending and related business. Its segments include Investment Holding, Healthcare, Money Lending and Related Business, which generates maximum revenue from interests earned from the provision of loans to third parties, referral and handling fees for loan-related services, and the introduction of prospective lenders and borrowers in PRC and Hong Kong; and Hospitality. The company generates maximum revenue from Hong Kong.
28GF 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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