Empresaria Group (LSE:EMR) Net Current Asset Value: £-0.49 (As of Dec. 2025)


LSE:EMR Empresaria Group PLC LSE:EMR
45 GF Score
Price £0.23
GF Value £0.34
Valuation Significantly Undervalued
! 6 Warning Signs
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What is Empresaria Group Net Current Asset Value?

Empresaria Group LSE:EMR 45 Net Current Asset Value is £-0.49 as of Dec. 2025. GuruFocus rates LSE:EMR with a GF Score™ of 45/100 and a GF Value™ of £0.34 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 625 Business Services companies, Empresaria Group ranks worse than 159999.84% 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).

Empresaria Group's net current asset value per share for the quarter that ended in Dec. 2025 was £-0.49.

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

LSE:EMR's Price-to-Net-Current-Asset-Value is not ranked *
in the Business Services industry.
Industry Median: 3.79
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Empresaria Group  (LSE:EMR) 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.


Empresaria Group Net Current Asset Value Related Terms


Empresaria Group Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Empresaria Group'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.

Empresaria Group Net Current Asset Value Chart

Empresaria Group 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 -0.30 -0.24 -0.30 -0.40 -0.49

Empresaria Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -0.30 -0.34 -0.40 -0.40 -0.49

LSE:EMR vs KFY, RHI, TNET: Net Current Asset Value Comparison

For the Staffing & Employment Services subindustry, Empresaria Group'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.


Empresaria Group Price-to-Net-Current-Asset-Value vs Business Services Industry

For the Business Services industry and Industrials sector, Empresaria Group's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


LSE:EMR
45GF Score
Empresaria Group PLC LSE:EMR
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Empresaria Group Net Current Asset Value Calculation

Empresaria Group'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)
=(58.2-75.6-6.5-0)/49.052
=-0.49

Empresaria Group's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(58.2-75.6-6.5-0)/49.052
=-0.49

* 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 £-0.49 mean?
Empresaria Group (LSE:EMR) has a Net Current Asset Value of £-0.49 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Empresaria Group and its competitors. According to the industry distribution chart, Empresaria Group ranks #999999 out of 625 companies in the Business Services industry.
Is Empresaria Group's Net Current Asset Value too high?
Empresaria Group's current Net Current Asset Value is £-0.49. Based on the distribution chart, Empresaria Group ranks #999999 out of 625 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Empresaria Group has a GF Score™ of 45/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Empresaria Group's Net Current Asset Value compare to KFY and RHI?
According to the Business Services industry distribution chart, Empresaria Group ranks #999999 out of 625 companies for Net Current Asset Value. This places Empresaria Group in the lower half of its industry. The industry median Net Current Asset Value is 3.79. 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 Business Services company?
The median Net Current Asset Value among Business Services companies is 3.79, based on 625 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 Empresaria Group and its competitors. For the Business Services industry, the median Net Current Asset Value is 3.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Empresaria Group's current Net Current Asset Value is £-0.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Empresaria Group stock overvalued right now?
Based on GuruFocus' analysis, Empresaria Group (LSE:EMR) is currently considered Significantly Undervalued. The stock's GF Value™ is £0.34, compared to a current price of £0.23 — trading 33.8% below its estimated fair value. The current Net Current Asset Value is £-0.49. Empresaria Group's overall GF Score™ is 45/100 with 6 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 Empresaria Group (LSE:EMR), the current Net Current Asset Value is £-0.49 as of Dec. 2025. 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 Empresaria Group (LSE:EMR) Overvalued in 2026?

Based on GuruFocus' analysis, Empresaria Group stock appears to be undervalued. The current stock price of £0.23 is trading 33.8% below its estimated GF Value™ of £0.34. GuruFocus considers Empresaria Group to be Significantly Undervalued.

Key valuation signals for LSE:EMR:

  • Net Current Asset Value: £-0.49
  • GF Value™: £0.34 vs. price of £0.23 (33.8% below fair value)
  • GF Score™: 45/100 with 6 warning signs

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


Empresaria Group Business Description

Address Old Church House, Sandy Lane, Crawley Down, Crawley, West Sussex, GBR, RH10 4HS
Empresaria Group PLC is a UK-based international specialist staffing company. The company has three main service lines: temporary and contract recruitment, permanent recruitment, and offshore recruitment services. The company serves the Professional, IT, Healthcare, Property, Construction & Engineering, Commercial, and Offshore Recruitment Services sectors. Geographically, it has its presence in the regions of the UK & Europe, APAC, and the Americas, and the majority of its revenue comes from the UK & Europe.
45GF 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.

£0.23
Price
£0.34
GF Value