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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
AI Health TechnologyHKSE:01715 38 Net Current Asset Value is HK$0.11 as of Dec. 2025, which is 100% below its 10-year median of 2.54. GuruFocus rates HKSE:01715 with a GF Score™ of 38/100 and a GF Value™ of HK$0.17 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 288 Furnishings, Fixtures & Appliances companies, AI Health Technology ranks worse than 56.6% 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).
AI Health Technology's net current asset value per share for the quarter that ended in Dec. 2025 was HK$0.11.
The historical rank and industry rank for AI Health Technology's Net Current Asset Value or its related term are showing as below:
HKSE:01715'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.04 Med: 2.54 Max: 4.46
Current: 4.45
During the past 11 years, the highest Price-to-Net-Current-Asset-Value Ratio of AI Health Technology was 4.46. The lowest was 1.04. And the median was 2.54.
HKSE:01715's Price-to-Net-Current-Asset-Value is ranked worse than 56.6% of 288
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 3.68
vs HKSE:01715: 4.45
AI Health Technology (HKSE:01715) 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.
AI Health Technology Net Current Asset Value Related Terms
AI Health Technology Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for AI Health Technology'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.
AI Health Technology Net Current Asset Value Chart
HKSE:01715 vs SN, SGI, MHK: Net Current Asset Value Comparison
For the Furnishings, Fixtures & Appliances subindustry, AI Health Technology'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.
AI Health Technology Price-to-Net-Current-Asset-Value vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, AI Health Technology's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where AI Health Technology'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$0.11 mean?
AI Health Technology (HKSE:01715) has a Net Current Asset Value of HK$0.11 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 AI Health Technology and its competitors. This is 96% below median its historical median of 2.54. Over the past decade, AI Health Technology's Net Current Asset Value has ranged from 1.04 to 4.46. According to the industry distribution chart, AI Health Technology ranks #163 out of 288 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 56.6%.
Is AI Health Technology's Net Current Asset Value too high?
AI Health Technology's current Net Current Asset Value of HK$0.11 is 96% below median its 10-year median of 2.54. Over the past 10 years, this metric has ranged from a low of 1.04 to a high of 4.46. Based on the distribution chart, AI Health Technology ranks #163 out of 288 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, AI Health Technology has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AI Health Technology's Net Current Asset Value compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, AI Health Technology ranks #163 out of 288 companies for Net Current Asset Value. This places AI Health Technology in the lower half of its industry. The industry median Net Current Asset Value is 3.68. Historically, AI Health Technology's own Net Current Asset Value has ranged from 1.04 to 4.46 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 Furnishings, Fixtures & Appliances company?
The median Net Current Asset Value among Furnishings, Fixtures & Appliances companies is 3.68, based on 288 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 AI Health Technology and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Net Current Asset Value is 3.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AI Health Technology's current Net Current Asset Value is HK$0.11, which is 96% below median its own 10-year median of 2.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AI Health Technology stock overvalued right now?
Based on GuruFocus' analysis, AI Health Technology (HKSE:01715) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.17, compared to a current price of HK$0.49 — trading 188.2% above its estimated fair value. The current Net Current Asset Value is HK$0.11, which is 96% below median its 10-year median of 2.54. AI Health Technology's overall GF Score™ is 38/100 with 6 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 AI Health Technology (HKSE:01715), the current Net Current Asset Value is HK$0.11 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 AI Health Technology (HKSE:01715) Overvalued in 2026?
Based on GuruFocus' analysis, AI Health Technology stock appears to be overvalued.
The current stock price of HK$0.49 is trading 188.2% above its estimated GF Value™ of HK$0.17.
GuruFocus considers AI Health Technology to be Significantly Overvalued.
Key valuation signals for HKSE:01715:
Net Current Asset Value: HK$0.11 (96% below median its 10-year median of 2.54)
GF Value™: HK$0.17 vs. price of HK$0.49 (188.2% above fair value)
No single metric tells the full story. See the HKSE:01715 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AI Health Technology Ltd Formerly Volcano Spring International Holdings Ltd is engaged in the research and development, manufacturing and trading of kitchen appliances and selling of healthcare products in the PRC. The Group's revenue is substantially derived from the PRC market.
38GF 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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