Pacific Online Systems (PHS:LOTO) Net Current Asset Value: ₱0.54 (As of Mar. 2026) — 90% Below Median


PHS:LOTO Pacific Online Systems Corp PHS:LOTO
58 GF Score
Price ₱1.78
GF Value ₱3.10
Valuation Possible Value Trap
! 3 Warning Signs
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What is Pacific Online Systems Net Current Asset Value?

Pacific Online Systems PHS:LOTO 58 Net Current Asset Value is ₱0.54 as of Mar. 2026, which is 100% below its 10-year median of 5.23. GuruFocus rates PHS:LOTO with a GF Score™ of 58/100 and a GF Value™ of ₱3.10 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 310 Travel & Leisure companies, Pacific Online Systems ranks better than 57.42% 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).

Pacific Online Systems's net current asset value per share for the quarter that ended in Mar. 2026 was ₱0.54.

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

PHS:LOTO' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.72   Med: 5.23   Max: 22.11
Current: 3.3

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Pacific Online Systems was 22.11. The lowest was 1.72. And the median was 5.23.

PHS:LOTO's Price-to-Net-Current-Asset-Value is ranked better than
57.42% of 310 companies
in the Travel & Leisure industry
Industry Median: 3.945 vs PHS:LOTO: 3.30

Pacific Online Systems  (PHS:LOTO) 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.


Pacific Online Systems Net Current Asset Value Related Terms


Pacific Online Systems Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Pacific Online Systems'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.

Pacific Online Systems Net Current Asset Value Chart

Pacific Online Systems 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 0.48 0.64 0.26 0.54 0.80

Pacific Online Systems 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 0.56 0.58 0.62 0.80 0.54

PHS:LOTO vs FLUT, DKNG, LNWO: Net Current Asset Value Comparison

For the Gambling subindustry, Pacific Online Systems'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.


Pacific Online Systems Price-to-Net-Current-Asset-Value vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Pacific Online Systems's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Pacific Online Systems's Price-to-Net-Current-Asset-Value falls into.


PHS:LOTO
58GF Score
Pacific Online Systems Corp PHS:LOTO
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Pacific Online Systems Net Current Asset Value Calculation

Pacific Online Systems'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)
=(1144.79-487.886-2.223-0)/822.640
=0.80

Pacific Online Systems'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)
=(923.163-473.402-2.207-0)/822.640
=0.54

* 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 ₱0.54 mean?
Pacific Online Systems (PHS:LOTO) has a Net Current Asset Value of ₱0.54 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 Pacific Online Systems and its competitors. This is 90% below median its historical median of 5.23. Over the past decade, Pacific Online Systems' Net Current Asset Value has ranged from 1.72 to 22.11. According to the industry distribution chart, Pacific Online Systems ranks #132 out of 310 companies in the Travel & Leisure industry, placing it in the top 42.6%.
Is Pacific Online Systems' Net Current Asset Value too high?
Pacific Online Systems' current Net Current Asset Value of ₱0.54 is 90% below median its 10-year median of 5.23. Over the past 10 years, this metric has ranged from a low of 1.72 to a high of 22.11. Based on the distribution chart, Pacific Online Systems ranks #132 out of 310 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Pacific Online Systems has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Pacific Online Systems' Net Current Asset Value compare to FLUT and DKNG?
According to the Travel & Leisure industry distribution chart, Pacific Online Systems ranks #132 out of 310 companies for Net Current Asset Value. This puts Pacific Online Systems in the upper half of its industry. The industry median Net Current Asset Value is 3.95. Historically, Pacific Online Systems' own Net Current Asset Value has ranged from 1.72 to 22.11 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 Travel & Leisure company?
The median Net Current Asset Value among Travel & Leisure companies is 3.95, based on 310 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 Pacific Online Systems and its competitors. For the Travel & Leisure industry, the median Net Current Asset Value is 3.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pacific Online Systems's current Net Current Asset Value is ₱0.54, which is 90% below median its own 10-year median of 5.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Online Systems stock overvalued right now?
Based on GuruFocus' analysis, Pacific Online Systems (PHS:LOTO) is currently considered Possible Value Trap. The stock's GF Value™ is ₱3.10, compared to a current price of ₱1.78 — trading 42.6% below its estimated fair value. The current Net Current Asset Value is ₱0.54, which is 90% below median its 10-year median of 5.23. Pacific Online Systems' overall GF Score™ is 58/100 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 Pacific Online Systems (PHS:LOTO), the current Net Current Asset Value is ₱0.54 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 Pacific Online Systems (PHS:LOTO) Overvalued in 2026?

Based on GuruFocus' analysis, Pacific Online Systems stock appears to be undervalued. The current stock price of ₱1.78 is trading 42.6% below its estimated GF Value™ of ₱3.10. GuruFocus considers Pacific Online Systems to be Possible Value Trap.

Key valuation signals for PHS:LOTO:

  • Net Current Asset Value: ₱0.54 (90% below median its 10-year median of 5.23)
  • GF Value™: ₱3.10 vs. price of ₱1.78 (42.6% below fair value)
  • GF Score™: 58/100 with 3 warning signs

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


Pacific Online Systems Business Description

Address Manila Business Center, U1902-C West Tower, Exchange Road, Tektite Towers, Ortigas Center, Pasig, PHL, 1605
Pacific Online Systems Corp is a Philippines-based company operating in the gaming industry. Along with its subsidiaries, the firm is engaged in the development, design, and management of online computer systems, terminals, and software for the gaming industry. It provides leasing of gaming equipment, Keno terminals, an online operating system, and the sale of lottery, sweepstakes, and instant tickets. It also offers consultancy services related to online gaming.
58GF Score

Get the complete analysis for PHS:LOTO

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

₱1.78
Price
₱3.10
GF Value