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).
Rolling Optics Holding AB's net current asset value per share for the quarter that ended in Dec. 2025 was kr0.02.
The historical rank and industry rank for Rolling Optics Holding AB's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Rolling Optics Holding AB was 100.71. The lowest was 4.79. And the median was 28.77.
OSTO:RO's Price-to-Net-Current-Asset-Value is not ranked *
in the Hardware industry.
Industry Median: 5.53 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Rolling Optics Holding AB (OSTO:RO) 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.
Rolling Optics Holding AB Net Current Asset Value Related Terms
Rolling Optics Holding AB Net Current Asset Value Historical Data
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The historical data trend for Rolling Optics Holding AB'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.
Rolling Optics Holding AB Net Current Asset Value Chart
OSTO:RO vs GRMN, COHR, KEYS: Net Current Asset Value Comparison
For the Scientific & Technical Instruments subindustry, Rolling Optics Holding AB'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.
Rolling Optics Holding AB Price-to-Net-Current-Asset-Value vs Hardware Industry
For the Hardware industry and Technology sector, Rolling Optics Holding AB's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Rolling Optics Holding AB'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 kr0.02 mean?
Rolling Optics Holding AB (OSTO:RO) has a Net Current Asset Value of kr0.02 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 Rolling Optics Holding AB and its competitors. This is 100% below median its historical median of 28.77. Over the past decade, Rolling Optics Holding AB's Net Current Asset Value has ranged from 4.79 to 100.71.
Is Rolling Optics Holding AB's Net Current Asset Value too high?
Rolling Optics Holding AB's current Net Current Asset Value of kr0.02 is 100% below median its 10-year median of 28.77. Over the past 10 years, this metric has ranged from a low of 4.79 to a high of 100.71. Overall, Rolling Optics Holding AB has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Rolling Optics Holding AB's Net Current Asset Value compare to GRMN and COHR?
Rolling Optics Holding AB's Net Current Asset Value of kr0.02 can be compared against companies in the Hardware industry. The industry median Net Current Asset Value is 5.53. Historically, Rolling Optics Holding AB's own Net Current Asset Value has ranged from 4.79 to 100.71 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 Hardware company?
The median Net Current Asset Value among Hardware companies is 5.53, based on 1,841 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 Rolling Optics Holding AB and its competitors. For the Hardware industry, the median Net Current Asset Value is 5.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rolling Optics Holding AB's current Net Current Asset Value is kr0.02, which is 100% below median its own 10-year median of 28.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rolling Optics Holding AB stock overvalued right now?
Rolling Optics Holding AB (OSTO:RO) has a current Net Current Asset Value of kr0.02. The stock's GF Value™ is kr0.78, compared to a current price of kr0.23 — trading 71.2% below its estimated fair value. The current Net Current Asset Value is kr0.02, which is 100% below median its 10-year median of 28.77. Rolling Optics Holding AB's overall GF Score™ is 30/100 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 Rolling Optics Holding AB (OSTO:RO), the current Net Current Asset Value is kr0.02 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 Rolling Optics Holding AB (OSTO:RO) Overvalued in 2026?
Based on GuruFocus' analysis, Rolling Optics Holding AB stock appears to be undervalued.
The current stock price of kr0.23 is trading 71.2% below its estimated GF Value™ of kr0.78.
Key valuation signals for OSTO:RO:
Net Current Asset Value: kr0.02 (100% below median its 10-year median of 28.77)
GF Value™: kr0.78 vs. price of kr0.23 (71.2% below fair value)
No single metric tells the full story. See the OSTO:RO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rolling Optics Holding AB is engaged in the business of supplying micro optical security materials and anti-counterfeit solutions for brand protection. The company operates in two areas - Brand Security, which protects companies and brands from counterfeits and High Security, which includes bank notes, ID cards and passports.
30GF Score
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