Oneness Biotech Co (LUX:ONEA) Net Current Asset Value: $1.58 (As of Dec. 2025) — 85% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

LUX:ONEA Oneness Biotech Co Ltd LUX:ONEA
59 GF Score
Price $23.60
GF Value $35.65
! 4 Warning Signs
View Full Analysis

What is Oneness Biotech Co Net Current Asset Value?

Oneness Biotech Co LUX:ONEA 59 Net Current Asset Value is $1.58 as of Dec. 2025, which is 85% below its 10-year median of 10.79. GuruFocus rates LUX:ONEA with a GF Score™ of 59/100 and a GF Value™ of $35.65. The stock has 4 warning signs investors should review. Among 941 Biotechnology companies, Oneness Biotech Co ranks worse than 52.28% 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).

Oneness Biotech Co's net current asset value per share for the quarter that ended in Dec. 2025 was $1.58.

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

LUX:ONEA' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 3.74   Med: 10.79   Max: 17.4
Current: 5.46

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Oneness Biotech Co was 17.40. The lowest was 3.74. And the median was 10.79.

LUX:ONEA's Price-to-Net-Current-Asset-Value is ranked worse than
52.28% of 941 companies
in the Biotechnology industry
Industry Median: 4.81 vs LUX:ONEA: 5.46

Oneness Biotech Co  (LUX:ONEA) 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.


Oneness Biotech Co Net Current Asset Value Related Terms


Oneness Biotech Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Oneness Biotech Co'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.

Oneness Biotech Co Net Current Asset Value Chart

Oneness Biotech Co 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 2.48 2.53 2.25 1.90 1.58

Oneness Biotech Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 1.90 1.80 1.68 1.67 1.58

LUX:ONEA vs VRTX, REGN, ALNY: Net Current Asset Value Comparison

For the Biotechnology subindustry, Oneness Biotech Co'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.


Oneness Biotech Co Price-to-Net-Current-Asset-Value vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Oneness Biotech Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


LUX:ONEA
59GF Score
Oneness Biotech Co Ltd LUX:ONEA
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oneness Biotech Co Net Current Asset Value Calculation

Oneness Biotech Co'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)
=(196.415-40.075-4.639-0)/95.843
=1.58

Oneness Biotech Co'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)
=(196.415-40.075-4.639-0)/95.843
=1.58

* 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 $1.58 mean?
Oneness Biotech Co (LUX:ONEA) has a Net Current Asset Value of $1.58 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 Oneness Biotech Co and its competitors. This is 85% below median its historical median of 10.79. Over the past decade, Oneness Biotech Co's Net Current Asset Value has ranged from 3.74 to 17.40. According to the industry distribution chart, Oneness Biotech Co ranks #492 out of 941 companies in the Biotechnology industry, placing it in the top 52.3%.
Is Oneness Biotech Co's Net Current Asset Value too high?
Oneness Biotech Co's current Net Current Asset Value of $1.58 is 85% below median its 10-year median of 10.79. Over the past 10 years, this metric has ranged from a low of 3.74 to a high of 17.40. The Biotechnology industry median Net Current Asset Value is 4.81. Oneness Biotech Co's value of $1.58 is 67.2% below this industry median. Based on the distribution chart, Oneness Biotech Co ranks #492 out of 941 companies in the Biotechnology industry, which is below the industry midpoint. Overall, Oneness Biotech Co has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Oneness Biotech Co's Net Current Asset Value compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Oneness Biotech Co ranks #492 out of 941 companies for Net Current Asset Value. This places Oneness Biotech Co in the lower half of its industry. The industry median Net Current Asset Value is 4.81. Oneness Biotech Co's value of $1.58 is 67.2% below this benchmark. Historically, Oneness Biotech Co's own Net Current Asset Value has ranged from 3.74 to 17.40 over the past decade. While the company's 10-year median is 10.79 vs. the industry median of 4.81, Oneness Biotech Co 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 Biotechnology company?
The median Net Current Asset Value among Biotechnology companies is 4.81, based on 941 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. Oneness Biotech Co's current Net Current Asset Value of $1.58 is 67.2% 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 Oneness Biotech Co and its competitors. For the Biotechnology industry, the median Net Current Asset Value is 4.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oneness Biotech Co's current Net Current Asset Value is $1.58, which is 85% below median its own 10-year median of 10.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oneness Biotech Co stock overvalued right now?
Oneness Biotech Co (LUX:ONEA) has a current Net Current Asset Value of $1.58. The stock's GF Value™ is $35.65, compared to a current price of $23.60 — trading 33.8% below its estimated fair value. The current Net Current Asset Value is $1.58, which is 85% below median its 10-year median of 10.79 and 67.2% below the Biotechnology industry median of 4.81. Oneness Biotech Co's overall GF Score™ is 59/100 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 Oneness Biotech Co (LUX:ONEA), the current Net Current Asset Value is $1.58 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 Oneness Biotech Co (LUX:ONEA) Overvalued in 2026?

Based on GuruFocus' analysis, Oneness Biotech Co stock appears to be undervalued. The current stock price of $23.60 is trading 33.8% below its estimated GF Value™ of $35.65.

Key valuation signals for LUX:ONEA:

  • Net Current Asset Value: $1.58 (85% below median its 10-year median of 10.79)
  • GF Value™: $35.65 vs. price of $23.60 (33.8% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 67.2% below the Biotechnology median (#492 of 941)

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


Oneness Biotech Co Business Description

Other Exchanges 4743:Taiwan
Address Zhongxiao West Road, No. 66, 35th Floor, Section 1, Zhongzheng District, Taipei, TWN, 100
Oneness Biotech Co Ltd is engaged in the research and development of new drugs, the sale of pharmaceutical products and health products, and other related businesses. It focuses on developing drugs for the treatment of chronic skin and immune diseases. The Group's product portfolio comprises FESPIXON cream, for the treatment of diabetic foot ulcers, and Bonvadis, a wound care medical device. It also has various other product candidates in its development pipeline, such as FB825, FB704A, SNS812, SNS851, and others. The Group operates in the following reportable segments: New drug research and development, which derives maximum revenue, and the Agricultural products cultivation and organic food segment.
59GF Score

Get the complete analysis for LUX:ONEA

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

$23.60
Price
$35.65
GF Value