Osotspa PCLOSOPF 68 Net Current Asset Value is $0.05 as of Mar. 2026, which is 100% below its 10-year median of 42.70. GuruFocus rates OSOPF with a GF Score™ of 68/100. The stock has 3 warning signs investors should review. Among 64 Beverages - Non-Alcoholic companies, Osotspa PCL ranks worse than 64.06% 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).
Osotspa PCL's net current asset value per share for the quarter that ended in Mar. 2026 was $0.05.
The historical rank and industry rank for Osotspa PCL's Net Current Asset Value or its related term are showing as below:
During the past 11 years, the highest Price-to-Net-Current-Asset-Value Ratio of Osotspa PCL was 908.33. The lowest was 10.00. And the median was 42.70.
OSOPF's Price-to-Net-Current-Asset-Value is not ranked *
in the Beverages - Non-Alcoholic industry.
Industry Median: 6.51 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Osotspa PCL (OTCPK:OSOPF) 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 Grahams 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.
Osotspa PCL Net Current Asset Value Related Terms
Osotspa PCL Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Osotspa PCL'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.
OSOPF vs KO, PEP, MNST: Net Current Asset Value Comparison
For the Beverages - Non-Alcoholic subindustry, Osotspa PCL'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.
Osotspa PCL Price-to-Net-Current-Asset-Value vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Osotspa PCL's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Osotspa PCL's Price-to-Net-Current-Asset-Value falls into.
* 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 $0.05 mean?
Osotspa PCL (OSOPF) has a Net Current Asset Value of $0.05 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 Osotspa PCL and its competitors. This is 100% below median its historical median of 42.70. Over the past decade, Osotspa PCL's Net Current Asset Value has ranged from 10.00 to 908.33. According to the industry distribution chart, Osotspa PCL ranks #41 out of 64 companies in the Beverages - Non-Alcoholic industry, placing it in the top 64.1%.
Is Osotspa PCL's Net Current Asset Value too high?
Osotspa PCL's current Net Current Asset Value of $0.05 is 100% below median its 10-year median of 42.70. Over the past 10 years, this metric has ranged from a low of 10.00 to a high of 908.33. The Beverages - Non-Alcoholic industry median Net Current Asset Value is 6.51. Osotspa PCL's value of $0.05 is 99.2% below this industry median. Based on the distribution chart, Osotspa PCL ranks #41 out of 64 companies in the Beverages - Non-Alcoholic industry, which is below the industry midpoint. Overall, Osotspa PCL has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does Osotspa PCL's Net Current Asset Value compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Osotspa PCL ranks #41 out of 64 companies for Net Current Asset Value. This places Osotspa PCL in the lower half of its industry. The industry median Net Current Asset Value is 6.51. Osotspa PCL's value of $0.05 is 99.2% below this benchmark. Historically, Osotspa PCL's own Net Current Asset Value has ranged from 10.00 to 908.33 over the past decade. While the company's 10-year median is 42.70 vs. the industry median of 6.51, Osotspa PCL 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 Beverages - Non-Alcoholic company?
The median Net Current Asset Value among Beverages - Non-Alcoholic companies is 6.51, based on 64 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. Osotspa PCL's current Net Current Asset Value of $0.05 is 99.2% 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 Osotspa PCL and its competitors. For the Beverages - Non-Alcoholic industry, the median Net Current Asset Value is 6.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Osotspa PCL's current Net Current Asset Value is $0.05, which is 100% below median its own 10-year median of 42.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Osotspa PCL stock overvalued right now?
Osotspa PCL (OSOPF) has a current Net Current Asset Value of $0.05. The current Net Current Asset Value is $0.05, which is 100% below median its 10-year median of 42.70 and 99.2% below the Beverages - Non-Alcoholic industry median of 6.51. Osotspa PCL's overall GF Score™ is 68/100 with 3 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 Osotspa PCL (OSOPF), the current Net Current Asset Value is $0.05 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.
Osotspa PCL is engaged in the manufacturing and distribution of consumer products, comprising energy drinks and personal care products. In addition, the Group also engaged in providing manufacturing services, distribution of consumer goods including energy drinks and personal care products and providing marketing services. The company operates in three reportable segments Beverage, Personal care and Others. The majority of its revenue comes from the Beverage segment. Some of its Energy Drink brands include M-150, Calpis Lacto, White Shark, Som In Sum, Peptine and others. Geographically, it generates majority of its revenue from Thailand.
68GF Score
Get the complete analysis for OSOPF
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
OSOPF has been successfully added to your 
