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Episil TechnologiesROCO:3707 -5.82%53 Net Current Asset Value is NT$1.46 as of Dec. 2025, which is 100% below its 10-year median of 35.48. GuruFocus rates ROCO:3707 with a GF Score™ of 53/100 and a GF Value™ of NT$45.98 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 719 Semiconductors companies, Episil Technologies ranks worse than 89.29% 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).
Episil Technologies's net current asset value per share for the quarter that ended in Dec. 2025 was NT$1.46.
The historical rank and industry rank for Episil Technologies's Net Current Asset Value or its related term are showing as below:
ROCO:3707'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 10.63 Med: 35.48 Max: 116.29
Current: 42.12
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Episil Technologies was 116.29. The lowest was 10.63. And the median was 35.48.
ROCO:3707's Price-to-Net-Current-Asset-Value is ranked worse than 89.29% of 719
companies
in the Semiconductors industry
Industry Median: 8.12
vs ROCO:3707: 42.12
Episil Technologies (ROCO:3707) 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.
Episil Technologies Net Current Asset Value Related Terms
Episil Technologies Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Episil Technologies'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.
ROCO:3707 vs NVDA, AVGO, MU: Net Current Asset Value Comparison
For the Semiconductors subindustry, Episil Technologies'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.
Episil Technologies Price-to-Net-Current-Asset-Value vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Episil Technologies's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Episil Technologies'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 NT$1.46 mean?
Episil Technologies (ROCO:3707) has a Net Current Asset Value of NT$1.46 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 Episil Technologies and its competitors. This is 96% below median its historical median of 35.48. Over the past decade, Episil Technologies' Net Current Asset Value has ranged from 10.63 to 116.29. According to the industry distribution chart, Episil Technologies ranks #642 out of 719 companies in the Semiconductors industry, placing it in the top 89.3%.
Is Episil Technologies' Net Current Asset Value too high?
Episil Technologies' current Net Current Asset Value of NT$1.46 is 96% below median its 10-year median of 35.48. Over the past 10 years, this metric has ranged from a low of 10.63 to a high of 116.29. Based on the distribution chart, Episil Technologies ranks #642 out of 719 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Episil Technologies has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Technologies' Net Current Asset Value compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Episil Technologies ranks #642 out of 719 companies for Net Current Asset Value. This places Episil Technologies in the lower half of its industry. The industry median Net Current Asset Value is 8.12. Historically, Episil Technologies' own Net Current Asset Value has ranged from 10.63 to 116.29 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 Semiconductors company?
The median Net Current Asset Value among Semiconductors companies is 8.12, based on 719 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 Episil Technologies and its competitors. For the Semiconductors industry, the median Net Current Asset Value is 8.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Episil Technologies's current Net Current Asset Value is NT$1.46, which is 96% below median its own 10-year median of 35.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Technologies stock overvalued right now?
Based on GuruFocus' analysis, Episil Technologies (ROCO:3707) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$45.98, compared to a current price of NT$61.50 — trading 33.8% above its estimated fair value. The current Net Current Asset Value is NT$1.46, which is 96% below median its 10-year median of 35.48. Episil Technologies' overall GF Score™ is 53/100 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 Episil Technologies (ROCO:3707), the current Net Current Asset Value is NT$1.46 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 Episil Technologies (ROCO:3707) Overvalued in 2026?
Based on GuruFocus' analysis, Episil Technologies stock appears to be overvalued.
The current stock price of NT$61.50 is trading 33.8% above its estimated GF Value™ of NT$45.98.
GuruFocus considers Episil Technologies to be Significantly Overvalued.
Key valuation signals for ROCO:3707:
Net Current Asset Value: NT$1.46 (96% below median its 10-year median of 35.48)
GF Value™: NT$45.98 vs. price of NT$61.50 (33.8% above fair value)
No single metric tells the full story. See the ROCO:3707 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Episil Technologies Inc is engaged in general investment, research, development, manufacture and sales of epitaxial and silicon chips, mixed-signal integrated circuit and linear integrated circuit and research and development of 6" SiC G3/G4 Platform Development; SiC Schottky Diode 3300V process; SiC MOSFET 3300V manufacturing process; and GaN power semiconductor components combined with IC process manufacturing process technology for providing 6-inch silicon wafer foundry service. It operates in one reportable operating segment. Geographically, it operates in Taiwan, Japan, China, the USA, and others, with the majority of revenue deriving from Taiwan.
53GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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