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PT Campina Ice Cream Industry TbkISX:CAMP -1.16%78 Net Current Asset Value is Rp59.62 as of Mar. 2026, which is 100% below its 10-year median of 3.54. GuruFocus rates ISX:CAMP with a GF Score™ of 78/100 and a GF Value™ of Rp282.92 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,052 Consumer Packaged Goods companies, PT Campina Ice Cream Industry Tbk ranks better than 62.45% 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 PT Campina Ice Cream Industry Tbk's Net Current Asset Value or its related term are showing as below:
ISX:CAMP'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.52 Med: 3.54 Max: 14.2
Current: 2.85
During the past 10 years, the highest Price-to-Net-Current-Asset-Value Ratio of PT Campina Ice Cream Industry Tbk was 14.20. The lowest was 1.52. And the median was 3.54.
ISX:CAMP's Price-to-Net-Current-Asset-Value is ranked better than 62.45% of 1052
companies
in the Consumer Packaged Goods industry
Industry Median: 4.115
vs ISX:CAMP: 2.85
PT Campina Ice Cream Industry Tbk (ISX:CAMP) 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.
PT Campina Ice Cream Industry Tbk Net Current Asset Value Related Terms
PT Campina Ice Cream Industry Tbk 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.
PT Campina Ice Cream Industry Tbk Net Current Asset Value Chart
ISX:CAMP vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, PT Campina Ice Cream Industry 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 Campina Ice Cream Industry Tbk Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Campina Ice Cream Industry Tbk's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where PT Campina Ice Cream Industry Tbk'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 Rp59.62 mean?
PT Campina Ice Cream Industry Tbk (ISX:CAMP) has a Net Current Asset Value of Rp59.62 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 PT Campina Ice Cream Industry Tbk and its competitors. This is 1584% above median its historical median of 3.54. Over the past decade, PT Campina Ice Cream Industry Tbk's Net Current Asset Value has ranged from 1.52 to 14.20. According to the industry distribution chart, PT Campina Ice Cream Industry Tbk ranks #395 out of 1052 companies in the Consumer Packaged Goods industry, placing it in the top 37.5%.
Is PT Campina Ice Cream Industry Tbk's Net Current Asset Value too high?
PT Campina Ice Cream Industry Tbk's current Net Current Asset Value of Rp59.62 is 1584% above median its 10-year median of 3.54. Over the past 10 years, this metric has ranged from a low of 1.52 to a high of 14.20. Based on the distribution chart, PT Campina Ice Cream Industry Tbk ranks #395 out of 1052 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, PT Campina Ice Cream Industry Tbk has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Campina Ice Cream Industry Tbk's Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, PT Campina Ice Cream Industry Tbk ranks #395 out of 1052 companies for Net Current Asset Value. This puts PT Campina Ice Cream Industry Tbk in the upper half of its industry. The industry median Net Current Asset Value is 4.12. Historically, PT Campina Ice Cream Industry Tbk's own Net Current Asset Value has ranged from 1.52 to 14.20 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.12, based on 1,052 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 Campina Ice Cream Industry Tbk and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Campina Ice Cream Industry Tbk's current Net Current Asset Value is Rp59.62, which is 1584% above median its own 10-year median of 3.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Campina Ice Cream Industry Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Campina Ice Cream Industry Tbk (ISX:CAMP) is currently considered Significantly Undervalued. The stock's GF Value™ is Rp282.92, compared to a current price of Rp170.00 — trading 39.9% below its estimated fair value. The current Net Current Asset Value is Rp59.62, which is 1584% above median its 10-year median of 3.54. PT Campina Ice Cream Industry Tbk's overall GF Score™ is 78/100 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 PT Campina Ice Cream Industry Tbk (ISX:CAMP), the current Net Current Asset Value is Rp59.62 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 PT Campina Ice Cream Industry Tbk (ISX:CAMP) Overvalued in 2026?
Based on GuruFocus' analysis, PT Campina Ice Cream Industry Tbk stock appears to be undervalued.
The current stock price of Rp170.00 is trading 39.9% below its estimated GF Value™ of Rp282.92.
GuruFocus considers PT Campina Ice Cream Industry Tbk to be Significantly Undervalued.
Key valuation signals for ISX:CAMP:
Net Current Asset Value: Rp59.62 (1584% above median its 10-year median of 3.54)
GF Value™: Rp282.92 vs. price of Rp170.00 (39.9% below fair value)
No single metric tells the full story. See the ISX:CAMP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PT Campina Ice Cream Industry Tbk Business Description
PT Campina Ice Cream Industry Tbk is an ice cream manufacturer in Indonesia. It engages in ice cream processing industry, that includes various ice cream production where milk is the main ingredient; similar edible ice processing industry (neither ice cubes nor ice blocks), that includes various edible ice production where milk is not the main ingredient; and ice trading industry, distribution and trade of processed ice cream. Its Supporting business activities includes Bread and pastry products industry, Retail trade on media for commodities of food, beverages, tobacco, chemicals, pharmaceuticals, cosmetics, and laboratory equipment. Its products include Ice cream stick, Ice cream cup, Ice cream cone, family pack, Ice cream five/eight liter, Ice cream package, cake series, and bites.
78GF Score
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