Young Shine Electric Co (ROCO:2249) Net Current Asset Value: NT$45.66 (As of Dec. 2025) — 1392% Above Median

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ROCO:2249 Young Shine Electric Co Ltd ROCO:2249
94 GF Score
Price NT$102.00
GF Value NT$87.39
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Young Shine Electric Co Net Current Asset Value?

Young Shine Electric Co ROCO:2249 -1.92% 94 Net Current Asset Value is NT$45.66 as of Dec. 2025, which is 100% below its 10-year median of 3.06. GuruFocus rates ROCO:2249 with a GF Score™ of 94/100 and a GF Value™ of NT$87.39 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 708 Vehicles & Parts companies, Young Shine Electric Co ranks better than 75.28% 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).

Young Shine Electric Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$45.66.

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

ROCO:2249' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.03   Med: 3.06   Max: 4.47
Current: 2.23

During the past 10 years, the highest Price-to-Net-Current-Asset-Value Ratio of Young Shine Electric Co was 4.47. The lowest was 2.03. And the median was 3.06.

ROCO:2249's Price-to-Net-Current-Asset-Value is ranked better than
75.28% of 708 companies
in the Vehicles & Parts industry
Industry Median: 4.6 vs ROCO:2249: 2.23

Young Shine Electric Co  (ROCO:2249) 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.


Young Shine Electric Co Net Current Asset Value Related Terms


Young Shine Electric Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Young Shine Electric 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.

Young Shine Electric Co Net Current Asset Value Chart

Young Shine Electric 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 13.86 16.74 22.30 35.98 45.66

Young Shine Electric Co Semi-Annual Data
Dec16 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 22.30 28.64 35.98 38.58 45.66

ROCO:2249 vs ORLY, AZO: Net Current Asset Value Comparison

For the Auto Parts subindustry, Young Shine Electric 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.


Young Shine Electric Co Price-to-Net-Current-Asset-Value vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Young Shine Electric Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


ROCO:2249
94GF Score
Young Shine Electric Co Ltd ROCO:2249
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Young Shine Electric Co Net Current Asset Value Calculation

Young Shine Electric 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)
=(1859.675-689.574-4.047-0)/25.538
=45.66

Young Shine Electric 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)
=(1859.675-689.574-4.047-0)/25.538
=45.66

* 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 NT$45.66 mean?
Young Shine Electric Co (ROCO:2249) has a Net Current Asset Value of NT$45.66 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 Young Shine Electric Co and its competitors. This is 1392% above median its historical median of 3.06. Over the past decade, Young Shine Electric Co's Net Current Asset Value has ranged from 2.03 to 4.47. According to the industry distribution chart, Young Shine Electric Co ranks #175 out of 708 companies in the Vehicles & Parts industry, placing it in the top 24.7%.
Is Young Shine Electric Co's Net Current Asset Value too high?
Young Shine Electric Co's current Net Current Asset Value of NT$45.66 is 1392% above median its 10-year median of 3.06. Over the past 10 years, this metric has ranged from a low of 2.03 to a high of 4.47. Based on the distribution chart, Young Shine Electric Co ranks #175 out of 708 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, Young Shine Electric Co has a GF Score™ of 94/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Young Shine Electric Co's Net Current Asset Value compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Young Shine Electric Co ranks #175 out of 708 companies for Net Current Asset Value. This places Young Shine Electric Co in the top 25% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.60. Historically, Young Shine Electric Co's own Net Current Asset Value has ranged from 2.03 to 4.47 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 Vehicles & Parts company?
The median Net Current Asset Value among Vehicles & Parts companies is 4.60, based on 708 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 Young Shine Electric Co and its competitors. For the Vehicles & Parts industry, the median Net Current Asset Value is 4.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Young Shine Electric Co's current Net Current Asset Value is NT$45.66, which is 1392% above median its own 10-year median of 3.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Young Shine Electric Co stock overvalued right now?
Based on GuruFocus' analysis, Young Shine Electric Co (ROCO:2249) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$87.39, compared to a current price of NT$102.00 — trading 16.7% above its estimated fair value. The current Net Current Asset Value is NT$45.66, which is 1392% above median its 10-year median of 3.06. Young Shine Electric Co's overall GF Score™ is 94/100 with 1 warning sign 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 Young Shine Electric Co (ROCO:2249), the current Net Current Asset Value is NT$45.66 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 Young Shine Electric Co (ROCO:2249) Overvalued in 2026?

Based on GuruFocus' analysis, Young Shine Electric Co stock appears to be overvalued. The current stock price of NT$102.00 is trading 16.7% above its estimated GF Value™ of NT$87.39. GuruFocus considers Young Shine Electric Co to be Modestly Overvalued.

Key valuation signals for ROCO:2249:

  • Net Current Asset Value: NT$45.66 (1392% above median its 10-year median of 3.06)
  • GF Value™: NT$87.39 vs. price of NT$102.00 (16.7% above fair value)
  • GF Score™: 94/100 with 1 warning sign

No single metric tells the full story. See the ROCO:2249 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Young Shine Electric Co Business Description

Address No.5, Huanqu 4th Road, Qianzhen District, Kaohsiung Processing Export Zone, Kaohsiung, TWN, 806
Young Shine Electric Co Ltd is engaged in distributing automotive air-conditioning components. The company's main business projects include the manufacturing, sales, and technical services of automobile air-conditioning compressors, heat exchangers, clutches, and automobile water tanks.
94GF Score

Get the complete analysis for ROCO:2249

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

NT$102.00
Price
NT$87.39
GF Value