Vietnam Apatite - Phosphorus JSCHSTC:PAT -0.62%42 Net Current Asset Value is ₫12,801.68 as of Dec. 2025, which is 100% below its 10-year median of 8.54. GuruFocus rates HSTC:PAT with a GF Score™ of 42/100. The stock has 3 warning signs investors should review. Among 945 Chemicals companies, Vietnam Apatite - Phosphorus JSC ranks better than 52.59% 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).
The historical rank and industry rank for Vietnam Apatite - Phosphorus JSC's Net Current Asset Value or its related term are showing as below:
HSTC:PAT'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.99 Med: 8.54 Max: 14.26
Current: 4.99
During the past 3 years, the highest Price-to-Net-Current-Asset-Value Ratio of Vietnam Apatite - Phosphorus JSC was 14.26. The lowest was 4.99. And the median was 8.54.
HSTC:PAT's Price-to-Net-Current-Asset-Value is ranked better than 52.59% of 945
companies
in the Chemicals industry
Industry Median: 5.3
vs HSTC:PAT: 4.99
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) 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.
Vietnam Apatite - Phosphorus JSC Net Current Asset Value Related Terms
Vietnam Apatite - Phosphorus JSC 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.
Vietnam Apatite - Phosphorus JSC Net Current Asset Value Chart
Vietnam Apatite - Phosphorus JSC Annual Data
Trend
Dec23
Dec24
Dec25
Net Current Asset Value
6,505.67
10,222.14
12,801.68
Vietnam Apatite - Phosphorus JSC Semi-Annual Data
Dec23
Dec24
Dec25
Net Current Asset Value
6,505.67
10,222.14
12,801.68
HSTC:PAT vs DOW: Net Current Asset Value Comparison
For the Chemicals subindustry, Vietnam Apatite - Phosphorus 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.
Vietnam Apatite - Phosphorus JSC Price-to-Net-Current-Asset-Value vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Vietnam Apatite - Phosphorus JSC's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Vietnam Apatite - Phosphorus JSC'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 ₫12,801.68 mean?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a Net Current Asset Value of ₫12,801.68 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 Vietnam Apatite - Phosphorus JSC and its competitors. This is 149803% above median its historical median of 8.54. Over the past decade, Vietnam Apatite - Phosphorus JSC's Net Current Asset Value has ranged from 4.99 to 14.26. According to the industry distribution chart, Vietnam Apatite - Phosphorus JSC ranks #448 out of 945 companies in the Chemicals industry, placing it in the top 47.4%.
Is Vietnam Apatite - Phosphorus JSC's Net Current Asset Value too high?
Vietnam Apatite - Phosphorus JSC's current Net Current Asset Value of ₫12,801.68 is 149803% above median its 10-year median of 8.54. Over the past 10 years, this metric has ranged from a low of 4.99 to a high of 14.26. Based on the distribution chart, Vietnam Apatite - Phosphorus JSC ranks #448 out of 945 companies in the Chemicals industry, which is above the industry midpoint. Overall, Vietnam Apatite - Phosphorus JSC has a GF Score™ of 42/100, reflecting its overall financial health beyond just this single metric.
How does Vietnam Apatite - Phosphorus JSC's Net Current Asset Value compare to DOW?
According to the Chemicals industry distribution chart, Vietnam Apatite - Phosphorus JSC ranks #448 out of 945 companies for Net Current Asset Value. This puts Vietnam Apatite - Phosphorus JSC in the upper half of its industry. The industry median Net Current Asset Value is 5.30. Historically, Vietnam Apatite - Phosphorus JSC's own Net Current Asset Value has ranged from 4.99 to 14.26 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 Chemicals company?
The median Net Current Asset Value among Chemicals companies is 5.30, based on 945 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 Vietnam Apatite - Phosphorus JSC and its competitors. For the Chemicals industry, the median Net Current Asset Value is 5.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vietnam Apatite - Phosphorus JSC's current Net Current Asset Value is ₫12,801.68, which is 149803% above median its own 10-year median of 8.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vietnam Apatite - Phosphorus JSC stock overvalued right now?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a current Net Current Asset Value of ₫12,801.68. The current Net Current Asset Value is ₫12,801.68, which is 149803% above median its 10-year median of 8.54. Vietnam Apatite - Phosphorus JSC's overall GF Score™ is 42/100 with 3 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 Vietnam Apatite - Phosphorus JSC (HSTC:PAT), the current Net Current Asset Value is ₫12,801.68 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.
Vietnam Apatite - Phosphorus JSC Business Description
Vietnam Apatite - Phosphorus JSC engages in the production, processing, and sale of yellow phosphorus and other products derived from yellow phosphorus and apatite, Phosphoric acid. Its product offerings comprise Industrial Phosphoric Acid, Apatite Ore, and Yellow phosphorus.
42GF Score
Get the complete analysis for HSTC:PAT
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HSTC:PAT has been successfully added to your 