Universal RobinaPHS:URC -0.39%90 Net Current Asset Value is ₱8.14 as of Mar. 2026, which is 100% below its 10-year median of 9.93. GuruFocus rates PHS:URC with a GF Score™ of 90/100 and a GF Value™ of ₱99.63 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,050 Consumer Packaged Goods companies, Universal Robina ranks worse than 71.71% 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).
Universal Robina's net current asset value per share for the quarter that ended in Mar. 2026 was ₱8.14.
The historical rank and industry rank for Universal Robina's Net Current Asset Value or its related term are showing as below:
PHS:URC'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.4 Med: 9.93 Max: 288.89
Current: 7.77
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Universal Robina was 288.89. The lowest was 6.40. And the median was 9.93.
PHS:URC's Price-to-Net-Current-Asset-Value is ranked worse than 71.71% of 1050
companies
in the Consumer Packaged Goods industry
Industry Median: 4.15
vs PHS:URC: 7.77
Universal Robina (PHS:URC) 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.
Universal Robina Net Current Asset Value Related Terms
Universal Robina Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Universal Robina'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.
PHS:URC vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, Universal Robina'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.
Universal Robina Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Universal Robina's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Universal Robina'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 ₱8.14 mean?
Universal Robina (PHS:URC) has a Net Current Asset Value of ₱8.14 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 Universal Robina and its competitors. This is 18% below median its historical median of 9.93. Over the past decade, Universal Robina's Net Current Asset Value has ranged from 6.40 to 288.89. According to the industry distribution chart, Universal Robina ranks #753 out of 1050 companies in the Consumer Packaged Goods industry, placing it in the top 71.7%.
Is Universal Robina's Net Current Asset Value too high?
Universal Robina's current Net Current Asset Value of ₱8.14 is 18% below median its 10-year median of 9.93. Over the past 10 years, this metric has ranged from a low of 6.40 to a high of 288.89. Based on the distribution chart, Universal Robina ranks #753 out of 1050 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Universal Robina has a GF Score™ of 90/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Robina's Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Universal Robina ranks #753 out of 1050 companies for Net Current Asset Value. This places Universal Robina in the lower half of its industry. The industry median Net Current Asset Value is 4.15. Historically, Universal Robina's own Net Current Asset Value has ranged from 6.40 to 288.89 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.15, based on 1,050 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 Universal Robina and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Robina's current Net Current Asset Value is ₱8.14, which is 18% below median its own 10-year median of 9.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Robina stock overvalued right now?
Based on GuruFocus' analysis, Universal Robina (PHS:URC) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱99.63, compared to a current price of ₱63.25 — trading 36.5% below its estimated fair value. The current Net Current Asset Value is ₱8.14, which is 18% below median its 10-year median of 9.93. Universal Robina's overall GF Score™ is 90/100 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 Universal Robina (PHS:URC), the current Net Current Asset Value is ₱8.14 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 Universal Robina (PHS:URC) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Robina stock appears to be undervalued.
The current stock price of ₱63.25 is trading 36.5% below its estimated GF Value™ of ₱99.63.
GuruFocus considers Universal Robina to be Significantly Undervalued.
Key valuation signals for PHS:URC:
Net Current Asset Value: ₱8.14 (18% below median its 10-year median of 9.93)
GF Value™: ₱99.63 vs. price of ₱63.25 (36.5% below fair value)
No single metric tells the full story. See the PHS:URC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Robina Corp is branded food products companies in the Philippines and has a powerful presence in ASEAN markets. The Group organized into three business segments branded consumer foods which manufactures, distributes, sells and markets a diverse mix of food and beverage products; Animal Nutrition and Health which focuses on animal nutrition through its core animal feeds business, complemented by the expansion of its pet food portfolio, and its drugs and disinfectants; and Commodities. The corporate business segment engages in bonds and securities investment and fund sourcing activities. The majority of revenue comes from Branded consumer foods. The Group operates in the Philippines, Vietnam, Thailand, Myanmar, Indonesia, Malaysia, Singapore, China and Hong Kong.
90GF Score
Get the complete analysis for PHS:URC
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
PHS:URC has been successfully added to your 
