JSL (JSLGY) Net Current Asset Value: $-8.73 (As of Mar. 2026)


JSLGY JSL SA JSLGY
80 GF Score
Price $4.03
GF Value $6.20
! 5 Warning Signs
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What is JSL Net Current Asset Value?

JSL JSLGY 80 Net Current Asset Value is $-8.73 as of Mar. 2026. GuruFocus rates JSLGY with a GF Score™ of 80/100 and a GF Value™ of $6.20. The stock has 5 warning signs investors should review. Among 358 Transportation companies, JSL ranks worse than 279329.33% 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).

JSL's net current asset value per share for the quarter that ended in Mar. 2026 was $-8.73.

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

JSLGY's Price-to-Net-Current-Asset-Value is not ranked *
in the Transportation industry.
Industry Median: 3.985
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

JSL  (OTCPK:JSLGY) 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.


JSL Net Current Asset Value Related Terms


JSL Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for JSL'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.

JSL Net Current Asset Value Chart

JSL 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 -3.90 -5.93 -8.96 -7.02 -8.28

JSL 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 -7.47 -7.46 -7.82 -8.28 -8.73

JSLGY vs UPS, FDX, JBHT: Net Current Asset Value Comparison

For the Integrated Freight & Logistics subindustry, JSL'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.


JSL Price-to-Net-Current-Asset-Value vs Transportation Industry

For the Transportation industry and Industrials sector, JSL's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where JSL's Price-to-Net-Current-Asset-Value falls into.


JSLGY
80GF Score
JSL SA JSLGY
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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JSL Net Current Asset Value Calculation

JSL'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)
=(803.107-1981.166-0-0)/142.222
=-8.28

JSL'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)
=(830.394-2076.178-0-0)/142.684
=-8.73

* 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 $-8.73 mean?
JSL (JSLGY) has a Net Current Asset Value of $-8.73 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 JSL and its competitors. According to the industry distribution chart, JSL ranks #999999 out of 358 companies in the Transportation industry.
Is JSL's Net Current Asset Value too high?
JSL's current Net Current Asset Value is $-8.73. Based on the distribution chart, JSL ranks #999999 out of 358 companies in the Transportation industry, which is in the bottom quartile relative to peers. Overall, JSL has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does JSL's Net Current Asset Value compare to UPS and FDX?
According to the Transportation industry distribution chart, JSL ranks #999999 out of 358 companies for Net Current Asset Value. This places JSL in the lower half of its industry. The industry median Net Current Asset Value is 3.99. 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 Transportation company?
The median Net Current Asset Value among Transportation companies is 3.99, based on 358 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 JSL and its competitors. For the Transportation industry, the median Net Current Asset Value is 3.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSL's current Net Current Asset Value is $-8.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSL stock overvalued right now?
JSL (JSLGY) has a current Net Current Asset Value of $-8.73. The stock's GF Value™ is $6.20, compared to a current price of $4.03 — trading 35% below its estimated fair value. The current Net Current Asset Value is $-8.73. JSL's overall GF Score™ is 80/100 with 5 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 JSL (JSLGY), the current Net Current Asset Value is $-8.73 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 JSL (JSLGY) Overvalued in 2026?

Based on GuruFocus' analysis, JSL stock appears to be undervalued. The current stock price of $4.03 is trading 35% below its estimated GF Value™ of $6.20.

Key valuation signals for JSLGY:

  • Net Current Asset Value: $-8.73
  • GF Value™: $6.20 vs. price of $4.03 (35% below fair value)
  • GF Score™: 80/100 with 5 warning signs

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


JSL Business Description

Other Exchanges JSLG3:Brazil
Address Doutor Renato Paes de Barros Street, 1017 - 13th Floor, Itaim Bibi, Sao Paulo, SP, BRA, 04530-001
JSL SA is a Brazil-based logistics company. It provides services of intercity, interstate and international road freight transport; chartered passenger transport; logistical organization of freight transport; storage, handling in manufacturing plants and related activities.
80GF Score

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

$4.03
Price
$6.20
GF Value