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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).
Star Plus Legend Holdings's net current asset value per share for the quarter that ended in Dec. 2025 was HK$1.46.
The historical rank and industry rank for Star Plus Legend Holdings's Net Current Asset Value or its related term are showing as below:
HKSE:06683'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.69 Med: 5.23 Max: 10.94
Current: 2.75
During the past 7 years, the highest Price-to-Net-Current-Asset-Value Ratio of Star Plus Legend Holdings was 10.94. The lowest was 2.69. And the median was 5.23.
HKSE:06683's Price-to-Net-Current-Asset-Value is ranked better than 65.23% of 1047
companies
in the Consumer Packaged Goods industry
Industry Median: 4.23
vs HKSE:06683: 2.75
Star Plus Legend Holdings (HKSE:06683) 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.
Star Plus Legend Holdings Net Current Asset Value Related Terms
Star Plus Legend Holdings Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Star Plus Legend 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.
Star Plus Legend Holdings Net Current Asset Value Chart
HKSE:06683 vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, Star Plus Legend 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.
Star Plus Legend Holdings Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Star Plus Legend Holdings's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Star Plus Legend 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$1.46 mean?
Star Plus Legend Holdings (HKSE:06683) has a Net Current Asset Value of HK$1.46 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 Star Plus Legend Holdings and its competitors. According to the industry distribution chart, Star Plus Legend Holdings ranks #364 out of 1047 companies in the Consumer Packaged Goods industry, placing it in the top 34.8%.
Is Star Plus Legend Holdings' Net Current Asset Value too high?
Star Plus Legend Holdings' current Net Current Asset Value is HK$1.46. Based on the distribution chart, Star Plus Legend Holdings ranks #364 out of 1047 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Star Plus Legend Holdings has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Star Plus Legend Holdings' Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Star Plus Legend Holdings ranks #364 out of 1047 companies for Net Current Asset Value. This puts Star Plus Legend Holdings in the upper half of its industry. The industry median Net Current Asset Value is 4.23. 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.23, based on 1,047 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 Star Plus Legend Holdings and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Star Plus Legend Holdings's current Net Current Asset Value is HK$1.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Star Plus Legend Holdings stock overvalued right now?
Based on GuruFocus' analysis, Star Plus Legend Holdings (HKSE:06683) is currently considered Possible Value Trap. The stock's GF Value™ is HK$7.76, compared to a current price of HK$3.94 — trading 49.3% below its estimated fair value. The current Net Current Asset Value is HK$1.46. Star Plus Legend Holdings' overall GF Score™ is 71/100 with 8 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 Star Plus Legend Holdings (HKSE:06683), the current Net Current Asset Value is HK$1.46 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 Star Plus Legend Holdings (HKSE:06683) Overvalued in 2026?
Based on GuruFocus' analysis, Star Plus Legend Holdings stock appears to be undervalued.
The current stock price of HK$3.94 is trading 49.3% below its estimated GF Value™ of HK$7.76.
GuruFocus considers Star Plus Legend Holdings to be Possible Value Trap.
Key valuation signals for HKSE:06683:
Net Current Asset Value: HK$1.46
GF Value™: HK$7.76 vs. price of HK$3.94 (49.3% below fair value)
No single metric tells the full story. See the HKSE:06683 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Star Plus Legend Holdings Ltd is an investment holding company. The company and its subsidiaries are principally engaged in new retail business and IP creation and operation business in the People's Republic of China. In the new retail business, the company develops and sells health management products and skincare products. It has two segments, namely the new retail segment, which develops and sells health management and skincare products through various online and offline channels; and the IP creation and operation segment, where the Group creates and manages celebrity IPs, provides planning and management services to the production of media contents and events and licenses its celebrity IPs and sells related products. The majority of revenue is derived from the New retail business.
71GF 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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