PT Darya-Varia Laboratoria Tbk (ISX:DVLA) Net Current Asset Value: Rp758.22 (As of Mar. 2026) — 25090% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ISX:DVLA PT Darya-Varia Laboratoria Tbk ISX:DVLA
72 GF Score
Price Rp1,580.00
GF Value Rp1,847.40
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is PT Darya-Varia Laboratoria Tbk Net Current Asset Value?

PT Darya-Varia Laboratoria Tbk ISX:DVLA 72 Net Current Asset Value is Rp758.22 as of Mar. 2026, which is 100% below its 10-year median of 3.01. GuruFocus rates ISX:DVLA with a GF Score™ of 72/100 and a GF Value™ of Rp1,847.40 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 609 Drug Manufacturers companies, PT Darya-Varia Laboratoria Tbk ranks better than 81.12% 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 Darya-Varia Laboratoria Tbk's net current asset value per share for the quarter that ended in Mar. 2026 was Rp758.22.

The historical rank and industry rank for PT Darya-Varia Laboratoria Tbk's Net Current Asset Value or its related term are showing as below:

ISX:DVLA' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.82   Med: 3.01   Max: 3.69
Current: 2.08

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of PT Darya-Varia Laboratoria Tbk was 3.69. The lowest was 1.82. And the median was 3.01.

ISX:DVLA's Price-to-Net-Current-Asset-Value is ranked better than
81.12% of 609 companies
in the Drug Manufacturers industry
Industry Median: 5.62 vs ISX:DVLA: 2.08

PT Darya-Varia Laboratoria Tbk  (ISX:DVLA) 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 Darya-Varia Laboratoria Tbk Net Current Asset Value Related Terms


PT Darya-Varia Laboratoria Tbk Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for PT Darya-Varia Laboratoria 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 Darya-Varia Laboratoria Tbk Net Current Asset Value Chart

PT Darya-Varia Laboratoria 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 745.68 752.19 717.18 722.61 709.00

PT Darya-Varia Laboratoria Tbk 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 782.08 752.30 774.54 709.00 758.22

ISX:DVLA vs ZTS, UTHR, VTRS: Net Current Asset Value Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, PT Darya-Varia Laboratoria 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 Darya-Varia Laboratoria Tbk Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, PT Darya-Varia Laboratoria Tbk's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


ISX:DVLA
72GF Score
PT Darya-Varia Laboratoria Tbk ISX:DVLA
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PT Darya-Varia Laboratoria Tbk Net Current Asset Value Calculation

PT Darya-Varia Laboratoria 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)
=(1664526.199-870439.589-1.107-0)/1120.000
=709.00

PT Darya-Varia Laboratoria Tbk'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)
=(1831261.822-982053.527-1.689-0)/1120.000
=758.22

* 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 Rp758.22 mean?
PT Darya-Varia Laboratoria Tbk (ISX:DVLA) has a Net Current Asset Value of Rp758.22 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 Darya-Varia Laboratoria Tbk and its competitors. This is 25090% above median its historical median of 3.01. Over the past decade, PT Darya-Varia Laboratoria Tbk's Net Current Asset Value has ranged from 1.82 to 3.69. According to the industry distribution chart, PT Darya-Varia Laboratoria Tbk ranks #115 out of 609 companies in the Drug Manufacturers industry, placing it in the top 18.9%.
Is PT Darya-Varia Laboratoria Tbk's Net Current Asset Value too high?
PT Darya-Varia Laboratoria Tbk's current Net Current Asset Value of Rp758.22 is 25090% above median its 10-year median of 3.01. Over the past 10 years, this metric has ranged from a low of 1.82 to a high of 3.69. Based on the distribution chart, PT Darya-Varia Laboratoria Tbk ranks #115 out of 609 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, PT Darya-Varia Laboratoria Tbk has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PT Darya-Varia Laboratoria Tbk's Net Current Asset Value compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, PT Darya-Varia Laboratoria Tbk ranks #115 out of 609 companies for Net Current Asset Value. This places PT Darya-Varia Laboratoria Tbk in the top 19% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 5.62. Historically, PT Darya-Varia Laboratoria Tbk's own Net Current Asset Value has ranged from 1.82 to 3.69 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 5.62, based on 609 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 Darya-Varia Laboratoria Tbk and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Darya-Varia Laboratoria Tbk's current Net Current Asset Value is Rp758.22, which is 25090% above median its own 10-year median of 3.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Darya-Varia Laboratoria Tbk stock overvalued right now?
Based on GuruFocus' analysis, PT Darya-Varia Laboratoria Tbk (ISX:DVLA) is currently considered Modestly Undervalued. The stock's GF Value™ is Rp1,847.40, compared to a current price of Rp1,580.00 — trading 14.5% below its estimated fair value. The current Net Current Asset Value is Rp758.22, which is 25090% above median its 10-year median of 3.01. PT Darya-Varia Laboratoria Tbk's overall GF Score™ is 72/100 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 Darya-Varia Laboratoria Tbk (ISX:DVLA), the current Net Current Asset Value is Rp758.22 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 Darya-Varia Laboratoria Tbk (ISX:DVLA) Overvalued in 2026?

Based on GuruFocus' analysis, PT Darya-Varia Laboratoria Tbk stock appears to be undervalued. The current stock price of Rp1,580.00 is trading 14.5% below its estimated GF Value™ of Rp1,847.40. GuruFocus considers PT Darya-Varia Laboratoria Tbk to be Modestly Undervalued.

Key valuation signals for ISX:DVLA:

  • Net Current Asset Value: Rp758.22 (25090% above median its 10-year median of 3.01)
  • GF Value™: Rp1,847.40 vs. price of Rp1,580.00 (14.5% below fair value)
  • GF Score™: 72/100 with 4 warning signs

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


PT Darya-Varia Laboratoria Tbk Business Description

Address Jalan. R.A. Kartini Kav. 8, 18th-19th Floor, South Quarter, Tower C, Jakarta, IDN, 12430
PT Darya-Varia Laboratoria Tbk (Darya-Varia) is operating in the pharmaceutical industry. It is engaged in the manufacture and trade of pharmaceutical products, human, traditional medicines, pharmaceutical materials, raw materials for traditional medicines, inorganic base chemicals, organic base chemicals, equipment for surgery, medical and dental care, and equipment, orthopedic equipment, prosthetic, eyeglasses, laboratory and health equipment from glass, cosmetics, wholesaler of pharmaceutical, traditional medicine, chemical base materials, laboratory testing services, periodic inspection services, and many more activities. Its business segments include: prescription drugs; consumer health products, which derives key revenue; export and toll manufacturing services; and services.
72GF Score

Get the complete analysis for ISX:DVLA

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

Rp1,580.00
Price
Rp1,847.40
GF Value