LTSRF (Lotus Resources) Net Current Asset Value: $0.08 (As of Dec. 2025) — 99% Below Median


LTSRF Lotus Resources Ltd LTSRF
24 GF Score
Price $0.48
! 2 Warning Signs
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What is Lotus Resources Net Current Asset Value?

Lotus Resources LTSRF +10.47% 24 Net Current Asset Value is $0.08 as of Dec. 2025, which is 99% below its 10-year median of 7.20. GuruFocus rates LTSRF with a GF Score™ of 24/100. The stock has 2 warning signs investors should review. Among 1,332 Metals & Mining companies, Lotus Resources ranks better than 57.51% 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).

Lotus Resources's net current asset value per share for the quarter that ended in Dec. 2025 was $0.08.

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

LTSRF' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.61   Med: 7.2   Max: 24.93
Current: 5.28

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lotus Resources was 24.93. The lowest was 1.61. And the median was 7.20.

LTSRF's Price-to-Net-Current-Asset-Value is ranked better than
57.51% of 1332 companies
in the Metals & Mining industry
Industry Median: 6.5 vs LTSRF: 5.28

Lotus Resources  (OTCPK:LTSRF) 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.


Lotus Resources Net Current Asset Value Related Terms


Lotus Resources Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Lotus Resources'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.

Lotus Resources Net Current Asset Value Chart

Lotus Resources Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.35 -0.30 -0.11 -0.01 0.18

Lotus Resources 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 -0.10 -0.01 0.29 0.18 0.08

Lotus Resources Net Current Asset Value Competitor Comparison

For the Other Industrial Metals & Mining subindustry, Lotus Resources'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.


Lotus Resources Price-to-Net-Current-Asset-Value vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Lotus Resources's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


LTSRF
24GF Score
Lotus Resources Ltd LTSRF
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Lotus Resources Net Current Asset Value Calculation

Lotus Resources's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Jun. 2025 is calculated as

Net Current Asset Value Per Share(A: Jun. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(63.585-28.585--1.164-0)/206.075
=0.18

Lotus Resources'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)
=(44.881-31.564--5.614-0)/236.291
=0.08

* 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 $0.08 mean?
Lotus Resources (LTSRF) has a Net Current Asset Value of $0.08 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 Lotus Resources and its competitors. This is 99% below median its historical median of 7.20. Over the past decade, Lotus Resources' Net Current Asset Value has ranged from 1.61 to 24.93. According to the industry distribution chart, Lotus Resources ranks #566 out of 1332 companies in the Metals & Mining industry, placing it in the top 42.5%.
Is Lotus Resources' Net Current Asset Value too high?
Lotus Resources' current Net Current Asset Value of $0.08 is 99% below median its 10-year median of 7.20. Over the past 10 years, this metric has ranged from a low of 1.61 to a high of 24.93. The Metals & Mining industry median Net Current Asset Value is 6.50. Lotus Resources' value of $0.08 is 98.8% below this industry median. Based on the distribution chart, Lotus Resources ranks #566 out of 1332 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, Lotus Resources has a GF Score™ of 24/100, reflecting its overall financial health beyond just this single metric.
How does Lotus Resources' Net Current Asset Value compare to competitors?
According to the Metals & Mining industry distribution chart, Lotus Resources ranks #566 out of 1332 companies for Net Current Asset Value. This puts Lotus Resources in the upper half of its industry. The industry median Net Current Asset Value is 6.50. Lotus Resources' value of $0.08 is 98.8% below this benchmark. Historically, Lotus Resources' own Net Current Asset Value has ranged from 1.61 to 24.93 over the past decade. While the company's 10-year median is 7.20 vs. the industry median of 6.50, Lotus Resources has consistently been below the industry average. 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 Metals & Mining company?
The median Net Current Asset Value among Metals & Mining companies is 6.50, based on 1,332 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. Lotus Resources's current Net Current Asset Value of $0.08 is 98.8% below the industry median. 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 Lotus Resources and its competitors. For the Metals & Mining industry, the median Net Current Asset Value is 6.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lotus Resources's current Net Current Asset Value is $0.08, which is 99% below median its own 10-year median of 7.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Resources stock overvalued right now?
Lotus Resources (LTSRF) has a current Net Current Asset Value of $0.08. The current Net Current Asset Value is $0.08, which is 99% below median its 10-year median of 7.20 and 98.8% below the Metals & Mining industry median of 6.50. Lotus Resources' overall GF Score™ is 24/100 with 2 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 Lotus Resources (LTSRF), the current Net Current Asset Value is $0.08 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.

Lotus Resources Business Description

Other Exchanges 7D0:GermanyLOT:Australia
Address 225 Street Georges Terrace, Level 4, Perth, WA, AUS, 6000
Lotus Resources Ltd is a mineral exploration company engaged in the development of interests in exploration and development projects in the resource industry in Australia and Malawi. It holds an interest in the Kayelekera Uranium Project located in northern Malawi, the Letlhakane Uranium Project in Botswana, and the Wilconi Nickel-Cobalt Project in Australia. The company operates in four business segments and two geographical locations, being the exploration, evaluation, and development of Uranium assets in Africa (comprising the geographical locations Malawi and Botswana), nickel-cobalt exploration, evaluation, and development in Australia, and Corporate activities in Australia.
24GF Score

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