PT Arwana Citramulia Tbk (ISX:ARNA) Net Current Asset Value: Rp36.29 (As of Jun. 2026) — 252% Above Median

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ISX:ARNA PT Arwana Citramulia Tbk ISX:ARNA
64 GF Score
Price Rp484.00
GF Value Rp759.97
Valuation Significantly Undervalued
! 4 Warning Signs
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What is PT Arwana Citramulia Tbk Net Current Asset Value?

PT Arwana Citramulia Tbk ISX:ARNA 64 Net Current Asset Value is Rp36.29 as of Jun. 2026, which is 100% below its 10-year median of 10.30. GuruFocus rates ISX:ARNA with a GF Score™ of 64/100 and a GF Value™ of Rp759.97 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,060 Construction companies, PT Arwana Citramulia Tbk ranks worse than 84.43% 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).

PT Arwana Citramulia Tbk's net current asset value per share for the quarter that ended in Jun. 2026 was Rp36.29.

The historical rank and industry rank for PT Arwana Citramulia Tbk's Net Current Asset Value or its related term are showing as below:

ISX:ARNA' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.19   Med: 10.3   Max: 115.56
Current: 13.34

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of PT Arwana Citramulia Tbk was 115.56. The lowest was 6.19. And the median was 10.30.

ISX:ARNA's Price-to-Net-Current-Asset-Value is ranked worse than
84.43% of 1060 companies
in the Construction industry
Industry Median: 3.2 vs ISX:ARNA: 13.34

PT Arwana Citramulia Tbk  (ISX:ARNA) 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.


PT Arwana Citramulia Tbk Net Current Asset Value Related Terms


PT Arwana Citramulia Tbk Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for PT Arwana Citramulia Tbk'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.

PT Arwana Citramulia Tbk Net Current Asset Value Chart

PT Arwana Citramulia Tbk Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 103.94 113.73 107.35 97.07 62.90

PT Arwana Citramulia Tbk Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 68.89 79.14 62.90 68.54 36.29

ISX:ARNA vs TT, JCI, CARR: Net Current Asset Value Comparison

For the Building Products & Equipment subindustry, PT Arwana Citramulia Tbk'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.


PT Arwana Citramulia Tbk Price-to-Net-Current-Asset-Value vs Construction Industry

For the Construction industry and Industrials sector, PT Arwana Citramulia Tbk's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where PT Arwana Citramulia Tbk's Price-to-Net-Current-Asset-Value falls into.


ISX:ARNA
64GF Score
PT Arwana Citramulia Tbk ISX:ARNA
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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PT Arwana Citramulia Tbk Net Current Asset Value Calculation

PT Arwana Citramulia Tbk'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)
=(1429219.005-949185.148-37871.549-0)/7029.977
=62.90

PT Arwana Citramulia Tbk's Net Current Asset Value (NCAV) per share for the quarter that ended in Jun. 2026 is calculated as

Net Current Asset Value Per Share(Q: Jun. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(1256655.863-961959.867-39550.265-0)/7029.977
=36.29

* 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 Rp36.29 mean?
PT Arwana Citramulia Tbk (ISX:ARNA) has a Net Current Asset Value of Rp36.29 as of Jun. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on PT Arwana Citramulia Tbk and its competitors. This is 252% above median its historical median of 10.30. Over the past decade, PT Arwana Citramulia Tbk's Net Current Asset Value has ranged from 6.19 to 115.56. According to the industry distribution chart, PT Arwana Citramulia Tbk ranks #895 out of 1060 companies in the Construction industry, placing it in the top 84.4%.
Is PT Arwana Citramulia Tbk's Net Current Asset Value too high?
PT Arwana Citramulia Tbk's current Net Current Asset Value of Rp36.29 is 252% above median its 10-year median of 10.30. Over the past 10 years, this metric has ranged from a low of 6.19 to a high of 115.56. Based on the distribution chart, PT Arwana Citramulia Tbk ranks #895 out of 1060 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, PT Arwana Citramulia Tbk has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Arwana Citramulia Tbk's Net Current Asset Value compare to TT and JCI?
According to the Construction industry distribution chart, PT Arwana Citramulia Tbk ranks #895 out of 1060 companies for Net Current Asset Value. This places PT Arwana Citramulia Tbk in the lower half of its industry. The industry median Net Current Asset Value is 3.20. Historically, PT Arwana Citramulia Tbk's own Net Current Asset Value has ranged from 6.19 to 115.56 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 Construction company?
The median Net Current Asset Value among Construction companies is 3.20, based on 1,060 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 PT Arwana Citramulia Tbk and its competitors. For the Construction industry, the median Net Current Asset Value is 3.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Arwana Citramulia Tbk's current Net Current Asset Value is Rp36.29, which is 252% above median its own 10-year median of 10.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Arwana Citramulia Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Arwana Citramulia Tbk (ISX:ARNA) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp759.97, compared to a current price of Rp484.00 — trading 36.3% below its estimated fair value. The current Net Current Asset Value is Rp36.29, which is 252% above median its 10-year median of 10.30. PT Arwana Citramulia Tbk's overall GF Score™ is 64/100 with 4 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 PT Arwana Citramulia Tbk (ISX:ARNA), the current Net Current Asset Value is Rp36.29 as of Jun. 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 PT Arwana Citramulia Tbk (ISX:ARNA) Overvalued in 2026?

Based on GuruFocus' analysis, PT Arwana Citramulia Tbk stock appears to be undervalued. The current stock price of Rp484.00 is trading 36.3% below its estimated GF Value™ of Rp759.97. GuruFocus considers PT Arwana Citramulia Tbk to be Significantly Undervalued.

Key valuation signals for ISX:ARNA:

  • Net Current Asset Value: Rp36.29 (252% above median its 10-year median of 10.30)
  • GF Value™: Rp759.97 vs. price of Rp484.00 (36.3% below fair value)
  • GF Score™: 64/100 with 4 warning signs

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


PT Arwana Citramulia Tbk Business Description

Address Sentra Niaga Puri Indah, Blok T2 No. 24, Kembangan Selatan, West Jakarta, Jakarta, IDN, 11610
PT Arwana Citramulia Tbk is engaged in the manufacture and distribution of ceramic tiles in Indonesia. The company offers a range of ceramic tiles, including marble-look, granite-look, rustic, decorative, and wood-pattern tiles, marketed under the Arwana Ceramic Tiles brand. Its products are distributed through a wide network of distributors and retail outlets across Indonesia. The majority of the company's revenue is derived from the sale of ceramic tile products.
64GF Score

Get the complete analysis for ISX:ARNA

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

Rp484.00
Price
Rp759.97
GF Value