Viet Nam Pharmaceutical - JSC (HSTC:DVN) Net Current Asset Value: ₫3,628.59 (As of Mar. 2026) — 64812% Above Median

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HSTC:DVN Viet Nam Pharmaceutical Corp - JSC HSTC:DVN
80 GF Score
Price ₫19,600.00
GF Value ₫22,076.80
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Viet Nam Pharmaceutical - JSC Net Current Asset Value?

Viet Nam Pharmaceutical - JSC HSTC:DVN +0.51% 80 Net Current Asset Value is ₫3,628.59 as of Mar. 2026, which is 100% below its 10-year median of 5.59. GuruFocus rates HSTC:DVN with a GF Score™ of 80/100 and a GF Value™ of ₫22,076.80 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 611 Drug Manufacturers companies, Viet Nam Pharmaceutical - JSC ranks better than 54.01% 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).

Viet Nam Pharmaceutical - JSC's net current asset value per share for the quarter that ended in Mar. 2026 was ₫3,628.59.

The historical rank and industry rank for Viet Nam Pharmaceutical - JSC's Net Current Asset Value or its related term are showing as below:

HSTC:DVN' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.03   Med: 5.59   Max: 10.89
Current: 5.4

During the past 7 years, the highest Price-to-Net-Current-Asset-Value Ratio of Viet Nam Pharmaceutical - JSC was 10.89. The lowest was 4.03. And the median was 5.59.

HSTC:DVN's Price-to-Net-Current-Asset-Value is ranked better than
54.01% of 611 companies
in the Drug Manufacturers industry
Industry Median: 5.8 vs HSTC:DVN: 5.40

Viet Nam Pharmaceutical - JSC  (HSTC:DVN) 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.


Viet Nam Pharmaceutical - JSC Net Current Asset Value Related Terms


Viet Nam Pharmaceutical - JSC Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Viet Nam Pharmaceutical - JSC'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.

Viet Nam Pharmaceutical - JSC Net Current Asset Value Chart

Viet Nam Pharmaceutical - JSC Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial 3,079.74 2,456.22 4,229.83 4,881.97 3,364.85

Viet Nam Pharmaceutical - JSC 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 5,494.83 5,192.31 5,453.34 3,364.85 3,628.59

HSTC:DVN vs ZTS, UTHR: Net Current Asset Value Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Viet Nam Pharmaceutical - JSC'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.


Viet Nam Pharmaceutical - JSC Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Viet Nam Pharmaceutical - JSC's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Viet Nam Pharmaceutical - JSC's Price-to-Net-Current-Asset-Value falls into.


HSTC:DVN
80GF Score
Viet Nam Pharmaceutical Corp - JSC HSTC:DVN
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Viet Nam Pharmaceutical - JSC Net Current Asset Value Calculation

Viet Nam Pharmaceutical - JSC'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)
=(4709841.69-3620798.78-291574.215-0)/237.000
=3,364.85

Viet Nam Pharmaceutical - JSC'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)
=(4732360.672-3569237.502-303146.185-0)/237.000
=3,628.59

* 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 ₫3,628.59 mean?
Viet Nam Pharmaceutical - JSC (HSTC:DVN) has a Net Current Asset Value of ₫3,628.59 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 Viet Nam Pharmaceutical - JSC and its competitors. This is 64812% above median its historical median of 5.59. Over the past decade, Viet Nam Pharmaceutical - JSC's Net Current Asset Value has ranged from 4.03 to 10.89. According to the industry distribution chart, Viet Nam Pharmaceutical - JSC ranks #281 out of 611 companies in the Drug Manufacturers industry, placing it in the top 46%.
Is Viet Nam Pharmaceutical - JSC's Net Current Asset Value too high?
Viet Nam Pharmaceutical - JSC's current Net Current Asset Value of ₫3,628.59 is 64812% above median its 10-year median of 5.59. Over the past 10 years, this metric has ranged from a low of 4.03 to a high of 10.89. Based on the distribution chart, Viet Nam Pharmaceutical - JSC ranks #281 out of 611 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Viet Nam Pharmaceutical - JSC has a GF Score™ of 80/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Viet Nam Pharmaceutical - JSC's Net Current Asset Value compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Viet Nam Pharmaceutical - JSC ranks #281 out of 611 companies for Net Current Asset Value. This puts Viet Nam Pharmaceutical - JSC in the upper half of its industry. The industry median Net Current Asset Value is 5.80. Historically, Viet Nam Pharmaceutical - JSC's own Net Current Asset Value has ranged from 4.03 to 10.89 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.80, based on 611 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 Viet Nam Pharmaceutical - JSC and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Viet Nam Pharmaceutical - JSC's current Net Current Asset Value is ₫3,628.59, which is 64812% above median its own 10-year median of 5.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viet Nam Pharmaceutical - JSC stock overvalued right now?
Based on GuruFocus' analysis, Viet Nam Pharmaceutical - JSC (HSTC:DVN) is currently considered Modestly Undervalued. The stock's GF Value™ is ₫22,076.80, compared to a current price of ₫19,600.00 — trading 11.2% below its estimated fair value. The current Net Current Asset Value is ₫3,628.59, which is 64812% above median its 10-year median of 5.59. Viet Nam Pharmaceutical - JSC's overall GF Score™ is 80/100 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 Viet Nam Pharmaceutical - JSC (HSTC:DVN), the current Net Current Asset Value is ₫3,628.59 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 Viet Nam Pharmaceutical - JSC (HSTC:DVN) Overvalued in 2026?

Based on GuruFocus' analysis, Viet Nam Pharmaceutical - JSC stock appears to be undervalued. The current stock price of ₫19,600.00 is trading 11.2% below its estimated GF Value™ of ₫22,076.80. GuruFocus considers Viet Nam Pharmaceutical - JSC to be Modestly Undervalued.

Key valuation signals for HSTC:DVN:

  • Net Current Asset Value: ₫3,628.59 (64812% above median its 10-year median of 5.59)
  • GF Value™: ₫22,076.80 vs. price of ₫19,600.00 (11.2% below fair value)
  • GF Score™: 80/100 with 5 warning signs

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


Viet Nam Pharmaceutical - JSC Business Description

Address 12 Ngo Tat To, Van Mieu Ward, Dong Da District, Hanoi, VNM
Viet Nam Pharmaceutical Corp - JSC is engaged in the manufacturing of drugs. The company provides testing services for drugs and medicinal ingredients.
80GF Score

Get the complete analysis for HSTC:DVN

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

₫19,600.00
Price
₫22,076.80
GF Value