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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).
Lotus Horizon Holdings's net current asset value per share for the quarter that ended in Mar. 2026 was HK$0.05.
The historical rank and industry rank for Lotus Horizon Holdings's Net Current Asset Value or its related term are showing as below:
HKSE:06063'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.46 Med: 2.16 Max: 26.6
Current: 25.4
During the past 10 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lotus Horizon Holdings was 26.60. The lowest was 1.46. And the median was 2.16.
HKSE:06063's Price-to-Net-Current-Asset-Value is ranked worse than 92.06% of 1070
companies
in the Construction industry
Industry Median: 3.34
vs HKSE:06063: 25.40
Lotus Horizon Holdings (HKSE:06063) 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.
Lotus Horizon Holdings Net Current Asset Value Related Terms
Lotus Horizon Holdings Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Lotus Horizon Holdings'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.
Lotus Horizon Holdings Net Current Asset Value Chart
HKSE:06063 vs PWR, FIX, EME: Net Current Asset Value Comparison
For the Engineering & Construction subindustry, Lotus Horizon Holdings'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.
Lotus Horizon Holdings Price-to-Net-Current-Asset-Value vs Construction Industry
For the Construction industry and Industrials sector, Lotus Horizon Holdings's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Lotus Horizon Holdings'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$0.05 mean?
Lotus Horizon Holdings (HKSE:06063) has a Net Current Asset Value of HK$0.05 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 Lotus Horizon Holdings and its competitors. According to the industry distribution chart, Lotus Horizon Holdings ranks #985 out of 1070 companies in the Construction industry, placing it in the top 92.1%.
Is Lotus Horizon Holdings' Net Current Asset Value too high?
Lotus Horizon Holdings' current Net Current Asset Value is HK$0.05. Based on the distribution chart, Lotus Horizon Holdings ranks #985 out of 1070 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Lotus Horizon Holdings has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lotus Horizon Holdings' Net Current Asset Value compare to PWR and FIX?
According to the Construction industry distribution chart, Lotus Horizon Holdings ranks #985 out of 1070 companies for Net Current Asset Value. This places Lotus Horizon Holdings in the lower half of its industry. The industry median Net Current Asset Value is 3.34. 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 Construction company?
The median Net Current Asset Value among Construction companies is 3.34, based on 1,070 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 Lotus Horizon Holdings and its competitors. For the Construction industry, the median Net Current Asset Value is 3.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lotus Horizon Holdings's current Net Current Asset Value is HK$0.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Horizon Holdings stock overvalued right now?
Based on GuruFocus' analysis, Lotus Horizon Holdings (HKSE:06063) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.18, compared to a current price of HK$1.27 — trading 605.6% above its estimated fair value. The current Net Current Asset Value is HK$0.05. Lotus Horizon Holdings' overall GF Score™ is 48/100 with 2 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 Lotus Horizon Holdings (HKSE:06063), the current Net Current Asset Value is HK$0.05 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 Lotus Horizon Holdings (HKSE:06063) Overvalued in 2026?
Based on GuruFocus' analysis, Lotus Horizon Holdings stock appears to be overvalued.
The current stock price of HK$1.27 is trading 605.6% above its estimated GF Value™ of HK$0.18.
GuruFocus considers Lotus Horizon Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:06063:
Net Current Asset Value: HK$0.05
GF Value™: HK$0.18 vs. price of HK$1.27 (605.6% above fair value)
No single metric tells the full story. See the HKSE:06063 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lotus Horizon Holdings Ltd is a subcontractor engaged in the provision of design, supply, and installation services for facade work and building metal finishing work projects in Hong Kong. The company provides its services for commercial properties, residential properties, and public facilities in Hong Kong, including public facilities projects initiated by the Hong Kong Government and residential and commercial properties with distinguished and remarkable designs. The company's operating segments are Facade works projects, which is the key revenue-driving business, and Building metal finishing works projects.
48GF Score
Get the complete analysis for HKSE:06063
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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