Cayman Island Grand Galactica (ROCO:2924) Net Current Asset Value: NT$8.33 (As of Dec. 2025) — Near Median

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ROCO:2924 Cayman Island Grand Galactica Corp Ltd ROCO:2924
49 GF Score
Price NT$18.00
GF Value NT$20.57
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Cayman Island Grand Galactica Net Current Asset Value?

Cayman Island Grand Galactica ROCO:2924 -2.44% 49 Net Current Asset Value is NT$8.33 as of Dec. 2025, which is 100% below its 10-year median of 7.81. GuruFocus rates ROCO:2924 with a GF Score™ of 49/100 and a GF Value™ of NT$20.57 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 631 Manufacturing - Apparel & Accessories companies, Cayman Island Grand Galactica ranks better than 61.65% 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).

Cayman Island Grand Galactica's net current asset value per share for the quarter that ended in Dec. 2025 was NT$8.33.

The historical rank and industry rank for Cayman Island Grand Galactica's Net Current Asset Value or its related term are showing as below:

ROCO:2924' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.16   Med: 7.81   Max: 22.75
Current: 2.16

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Cayman Island Grand Galactica was 22.75. The lowest was 2.16. And the median was 7.81.

ROCO:2924's Price-to-Net-Current-Asset-Value is ranked better than
61.65% of 631 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.85 vs ROCO:2924: 2.16

Cayman Island Grand Galactica  (ROCO:2924) 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.


Cayman Island Grand Galactica Net Current Asset Value Related Terms


Cayman Island Grand Galactica Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Cayman Island Grand Galactica'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.

Cayman Island Grand Galactica Net Current Asset Value Chart

Cayman Island Grand Galactica 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 1.97 2.36 1.37 9.42 8.33

Cayman Island Grand Galactica Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only 9.42 9.22 8.96 8.76 8.33

ROCO:2924 vs RL, LEVI, VFC: Net Current Asset Value Comparison

For the Apparel Manufacturing subindustry, Cayman Island Grand Galactica'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.


Cayman Island Grand Galactica Price-to-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cayman Island Grand Galactica's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Cayman Island Grand Galactica's Price-to-Net-Current-Asset-Value falls into.


ROCO:2924
49GF Score
Cayman Island Grand Galactica Corp Ltd ROCO:2924
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cayman Island Grand Galactica Net Current Asset Value Calculation

Cayman Island Grand Galactica'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)
=(918.502-485.004-0-0)/52.036
=8.33

Cayman Island Grand Galactica'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)
=(918.502-485.004-0-0)/52.036
=8.33

* 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$8.33 mean?
Cayman Island Grand Galactica (ROCO:2924) has a Net Current Asset Value of NT$8.33 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 Cayman Island Grand Galactica and its competitors. This is near median its historical median of 7.81. Over the past decade, Cayman Island Grand Galactica's Net Current Asset Value has ranged from 2.16 to 22.75. According to the industry distribution chart, Cayman Island Grand Galactica ranks #242 out of 631 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 38.4%.
Is Cayman Island Grand Galactica's Net Current Asset Value too high?
Cayman Island Grand Galactica's current Net Current Asset Value of NT$8.33 is near median its 10-year median of 7.81. Over the past 10 years, this metric has ranged from a low of 2.16 to a high of 22.75. Based on the distribution chart, Cayman Island Grand Galactica ranks #242 out of 631 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Cayman Island Grand Galactica has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cayman Island Grand Galactica's Net Current Asset Value compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cayman Island Grand Galactica ranks #242 out of 631 companies for Net Current Asset Value. This puts Cayman Island Grand Galactica in the upper half of its industry. The industry median Net Current Asset Value is 2.85. Historically, Cayman Island Grand Galactica's own Net Current Asset Value has ranged from 2.16 to 22.75 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 Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 2.85, based on 631 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 Cayman Island Grand Galactica and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 2.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cayman Island Grand Galactica's current Net Current Asset Value is NT$8.33, which is near median its own 10-year median of 7.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cayman Island Grand Galactica stock overvalued right now?
Based on GuruFocus' analysis, Cayman Island Grand Galactica (ROCO:2924) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.57, compared to a current price of NT$18.00 — trading 12.5% below its estimated fair value. The current Net Current Asset Value is NT$8.33, which is near median its 10-year median of 7.81. Cayman Island Grand Galactica's overall GF Score™ is 49/100 with 6 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 Cayman Island Grand Galactica (ROCO:2924), the current Net Current Asset Value is NT$8.33 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 Cayman Island Grand Galactica (ROCO:2924) Overvalued in 2026?

Based on GuruFocus' analysis, Cayman Island Grand Galactica stock appears to be undervalued. The current stock price of NT$18.00 is trading 12.5% below its estimated GF Value™ of NT$20.57. GuruFocus considers Cayman Island Grand Galactica to be Modestly Undervalued.

Key valuation signals for ROCO:2924:

  • Net Current Asset Value: NT$8.33 (near median its 10-year median of 7.81)
  • GF Value™: NT$20.57 vs. price of NT$18.00 (12.5% below fair value)
  • GF Score™: 49/100 with 6 warning signs

No single metric tells the full story. See the ROCO:2924 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cayman Island Grand Galactica Business Description

Address Zhongshan North Road, 10th Floor, Number 46, Section 2, Zhongshan District, Taipei City, TWN, 104
Cayman Island Grand Galactica Corp Ltd is engaged in construction contracting, research and development, manufacturing and sales of baby products, sales and construction engineering services, and the development, leasing and sale of real estate, residential properties and buildings. The Group has three segments: the General Merchandise Sector, which generates maximum revenue and is engaged in the sale of baby and infant products and other merchandise; the Construction Engineering Sector, which is engaged in construction contracting services; and the Property Development Sector, which is engaged in the development, leasing and sale of real estate, including residential buildings and complexes. The Group operates and generates revenue from Asia.
49GF Score

Get the complete analysis for ROCO:2924

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

NT$18.00
Price
NT$20.57
GF Value