Firma Oponiarska Debica (LTS:0LSR) Net Current Asset Value: zł29.80 (As of Mar. 2026) — 887% Above Median


LTS:0LSR Firma Oponiarska Debica SA LTS:0LSR
78 GF Score
Price zł63.20
GF Value zł54.56
! 6 Warning Signs
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What is Firma Oponiarska Debica Net Current Asset Value?

Firma Oponiarska Debica LTS:0LSR 78 Net Current Asset Value is zł29.80 as of Mar. 2026, which is 100% below its 10-year median of 3.02. GuruFocus rates LTS:0LSR with a GF Score™ of 78/100 and a GF Value™ of zł54.56. The stock has 6 warning signs investors should review. Among 707 Vehicles & Parts companies, Firma Oponiarska Debica ranks better than 63.93% 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).

Firma Oponiarska Debica's net current asset value per share for the quarter that ended in Mar. 2026 was zł29.80.

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

LTS:0LSR' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.72   Med: 3.02   Max: 6.75
Current: 3.18

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Firma Oponiarska Debica was 6.75. The lowest was 1.72. And the median was 3.02.

LTS:0LSR's Price-to-Net-Current-Asset-Value is ranked better than
63.93% of 707 companies
in the Vehicles & Parts industry
Industry Median: 4.79 vs LTS:0LSR: 3.18

Firma Oponiarska Debica  (LTS:0LSR) 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.


Firma Oponiarska Debica Net Current Asset Value Related Terms


Firma Oponiarska Debica Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Firma Oponiarska Debica'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.

Firma Oponiarska Debica Net Current Asset Value Chart

Firma Oponiarska Debica 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 26.91 26.88 41.81 25.51 29.13

Firma Oponiarska Debica 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 28.96 27.46 30.24 29.13 29.80

LTS:0LSR vs ORLY, AZO: Net Current Asset Value Comparison

For the Auto Parts subindustry, Firma Oponiarska Debica'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.


Firma Oponiarska Debica Price-to-Net-Current-Asset-Value vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Firma Oponiarska Debica's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


LTS:0LSR
78GF Score
Firma Oponiarska Debica SA LTS:0LSR
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Firma Oponiarska Debica Net Current Asset Value Calculation

Firma Oponiarska Debica'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)
=(1285.276-883.164-0-0)/13.803
=29.13

Firma Oponiarska Debica'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)
=(1404.339-993.064-0-0)/13.803
=29.80

* 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 zł29.80 mean?
Firma Oponiarska Debica (LTS:0LSR) has a Net Current Asset Value of zł29.80 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 Firma Oponiarska Debica and its competitors. This is 887% above median its historical median of 3.02. Over the past decade, Firma Oponiarska Debica's Net Current Asset Value has ranged from 1.72 to 6.75. According to the industry distribution chart, Firma Oponiarska Debica ranks #255 out of 707 companies in the Vehicles & Parts industry, placing it in the top 36.1%.
Is Firma Oponiarska Debica's Net Current Asset Value too high?
Firma Oponiarska Debica's current Net Current Asset Value of zł29.80 is 887% above median its 10-year median of 3.02. Over the past 10 years, this metric has ranged from a low of 1.72 to a high of 6.75. Based on the distribution chart, Firma Oponiarska Debica ranks #255 out of 707 companies in the Vehicles & Parts industry, which is above the industry midpoint. Overall, Firma Oponiarska Debica has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does Firma Oponiarska Debica's Net Current Asset Value compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Firma Oponiarska Debica ranks #255 out of 707 companies for Net Current Asset Value. This puts Firma Oponiarska Debica in the upper half of its industry. The industry median Net Current Asset Value is 4.79. Historically, Firma Oponiarska Debica's own Net Current Asset Value has ranged from 1.72 to 6.75 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 Vehicles & Parts company?
The median Net Current Asset Value among Vehicles & Parts companies is 4.79, based on 707 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 Firma Oponiarska Debica and its competitors. For the Vehicles & Parts industry, the median Net Current Asset Value is 4.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Firma Oponiarska Debica's current Net Current Asset Value is zł29.80, which is 887% above median its own 10-year median of 3.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Firma Oponiarska Debica stock overvalued right now?
Firma Oponiarska Debica (LTS:0LSR) has a current Net Current Asset Value of zł29.80. The stock's GF Value™ is zł54.56, compared to a current price of zł63.20 — trading 15.8% above its estimated fair value. The current Net Current Asset Value is zł29.80, which is 887% above median its 10-year median of 3.02. Firma Oponiarska Debica's overall GF Score™ is 78/100 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 Firma Oponiarska Debica (LTS:0LSR), the current Net Current Asset Value is zł29.80 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 Firma Oponiarska Debica (LTS:0LSR) Overvalued in 2026?

Based on GuruFocus' analysis, Firma Oponiarska Debica stock appears to be overvalued. The current stock price of zł63.20 is trading 15.8% above its estimated GF Value™ of zł54.56.

Key valuation signals for LTS:0LSR:

  • Net Current Asset Value: zł29.80 (887% above median its 10-year median of 3.02)
  • GF Value™: zł54.56 vs. price of zł63.20 (15.8% above fair value)
  • GF Score™: 78/100 with 6 warning signs

No single metric tells the full story. See the LTS:0LSR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Firma Oponiarska Debica Business Description

Other Exchanges DBC:Poland
Address ulica 1 Maja, Debica, POL, 39-200
Firma Oponiarska Debica SA is a Poland-based company manufactures tires for cars, trucks, tractors, bicycles, and motorcycles. It offers a wide range of consumer and commercial tires under the brand names Debica, Goodyear, Dunlop, Fulda, and Sava, as well as under private labels. Group's products are exported to markets of Germany, Slovenia, France, Italy, Romania, Turkey, Spain and the United Kingdom (UK) and Russia.
78GF Score

Get the complete analysis for LTS:0LSR

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

zł63.20
Price
zł54.56
GF Value