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.
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.
PT Yupi Indo Jelly Gum TbkISX:YUPI +0.38%15 Net Current Asset Value is Rp54.12 as of Mar. 2026, which is 100% below its 10-year median of 27.44. GuruFocus rates ISX:YUPI with a GF Score™ of 15/100. The stock has 4 warning signs investors should review. Among 1,053 Consumer Packaged Goods companies, PT Yupi Indo Jelly Gum Tbk ranks worse than 89.55% 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 Yupi Indo Jelly Gum Tbk's net current asset value per share for the quarter that ended in Mar. 2026 was Rp54.12.
The historical rank and industry rank for PT Yupi Indo Jelly Gum Tbk's Net Current Asset Value or its related term are showing as below:
ISX:YUPI'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 10.45 Med: 27.44 Max: 44.39
Current: 24.11
During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of PT Yupi Indo Jelly Gum Tbk was 44.39. The lowest was 10.45. And the median was 27.44.
ISX:YUPI's Price-to-Net-Current-Asset-Value is ranked worse than 89.55% of 1053
companies
in the Consumer Packaged Goods industry
Industry Median: 4.21
vs ISX:YUPI: 24.11
PT Yupi Indo Jelly Gum Tbk (ISX:YUPI) 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 Yupi Indo Jelly Gum Tbk Net Current Asset Value Related Terms
PT Yupi Indo Jelly Gum 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 Yupi Indo Jelly Gum Tbk Net Current Asset Value Chart
ISX:YUPI vs MDLZ, HSY, TR: Net Current Asset Value Comparison
For the Confectioners subindustry, PT Yupi Indo Jelly Gum 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 Yupi Indo Jelly Gum Tbk Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, PT Yupi Indo Jelly Gum Tbk's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where PT Yupi Indo Jelly Gum 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 Rp54.12 mean?
PT Yupi Indo Jelly Gum Tbk (ISX:YUPI) has a Net Current Asset Value of Rp54.12 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 Yupi Indo Jelly Gum Tbk and its competitors. This is 97% above median its historical median of 27.44. Over the past decade, PT Yupi Indo Jelly Gum Tbk's Net Current Asset Value has ranged from 10.45 to 44.39. According to the industry distribution chart, PT Yupi Indo Jelly Gum Tbk ranks #943 out of 1053 companies in the Consumer Packaged Goods industry, placing it in the top 89.6%.
Is PT Yupi Indo Jelly Gum Tbk's Net Current Asset Value too high?
PT Yupi Indo Jelly Gum Tbk's current Net Current Asset Value of Rp54.12 is 97% above median its 10-year median of 27.44. Over the past 10 years, this metric has ranged from a low of 10.45 to a high of 44.39. Based on the distribution chart, PT Yupi Indo Jelly Gum Tbk ranks #943 out of 1053 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, PT Yupi Indo Jelly Gum Tbk has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does PT Yupi Indo Jelly Gum Tbk's Net Current Asset Value compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, PT Yupi Indo Jelly Gum Tbk ranks #943 out of 1053 companies for Net Current Asset Value. This places PT Yupi Indo Jelly Gum Tbk in the lower half of its industry. The industry median Net Current Asset Value is 4.21. Historically, PT Yupi Indo Jelly Gum Tbk's own Net Current Asset Value has ranged from 10.45 to 44.39 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 4.21, based on 1,053 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 Yupi Indo Jelly Gum Tbk and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PT Yupi Indo Jelly Gum Tbk's current Net Current Asset Value is Rp54.12, which is 97% above median its own 10-year median of 27.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PT Yupi Indo Jelly Gum Tbk stock overvalued right now?
PT Yupi Indo Jelly Gum Tbk (ISX:YUPI) has a current Net Current Asset Value of Rp54.12. The current Net Current Asset Value is Rp54.12, which is 97% above median its 10-year median of 27.44. PT Yupi Indo Jelly Gum Tbk's overall GF Score™ is 15/100 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 Yupi Indo Jelly Gum Tbk (ISX:YUPI), the current Net Current Asset Value is Rp54.12 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.
PT Yupi Indo Jelly Gum Tbk is a Indonesian manufacturer specializing in gummy candies. The company markets its products under brands such as Yupi, Just for Fun and Gummy Zone. It offers a diverse range of over 60 products across four main categories namely Gummy, Bolicious, Extruded Soft Candy, and Marshmallow.
15GF Score
Get the complete analysis for ISX:YUPI
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
ISX:YUPI has been successfully added to your 
