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Lungyen Life Service CoROCO:5530 +0.41%73 Net Current Asset Value is NT$3.80 as of Mar. 2026, which is 100% below its 10-year median of 17.04. GuruFocus rates ROCO:5530 with a GF Score™ of 73/100 and a GF Value™ of NT$45.87 (Fairly Valued). The stock has 6 warning signs investors should review. Among 32 Personal Services companies, Lungyen Life Service Co ranks worse than 90.63% 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).
Lungyen Life Service Co's net current asset value per share for the quarter that ended in Mar. 2026 was NT$3.80.
The historical rank and industry rank for Lungyen Life Service Co's Net Current Asset Value or its related term are showing as below:
ROCO:5530'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 12.33 Med: 17.04 Max: 49.2
Current: 12.79
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lungyen Life Service Co was 49.20. The lowest was 12.33. And the median was 17.04.
ROCO:5530's Price-to-Net-Current-Asset-Value is ranked worse than 90.63% of 32
companies
in the Personal Services industry
Industry Median: 3.27
vs ROCO:5530: 12.79
Lungyen Life Service Co (ROCO:5530) 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.
Lungyen Life Service Co Net Current Asset Value Related Terms
Lungyen Life Service Co Net Current Asset Value Historical Data
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The historical data trend for Lungyen Life Service 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.
Lungyen Life Service Co Net Current Asset Value Chart
ROCO:5530 vs ROL, SCI, FTDR: Net Current Asset Value Comparison
For the Personal Services subindustry, Lungyen Life Service 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.
Lungyen Life Service Co Price-to-Net-Current-Asset-Value vs Personal Services Industry
For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Lungyen Life Service Co'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$3.80 mean?
Lungyen Life Service Co (ROCO:5530) has a Net Current Asset Value of NT$3.80 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 Lungyen Life Service Co and its competitors. This is 78% below median its historical median of 17.04. Over the past decade, Lungyen Life Service Co's Net Current Asset Value has ranged from 12.33 to 49.20. According to the industry distribution chart, Lungyen Life Service Co ranks #29 out of 32 companies in the Personal Services industry, placing it in the top 90.6%.
Is Lungyen Life Service Co's Net Current Asset Value too high?
Lungyen Life Service Co's current Net Current Asset Value of NT$3.80 is 78% below median its 10-year median of 17.04. Over the past 10 years, this metric has ranged from a low of 12.33 to a high of 49.20. Based on the distribution chart, Lungyen Life Service Co ranks #29 out of 32 companies in the Personal Services industry, which is in the bottom quartile relative to peers. Overall, Lungyen Life Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Net Current Asset Value compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #29 out of 32 companies for Net Current Asset Value. This places Lungyen Life Service Co in the lower half of its industry. The industry median Net Current Asset Value is 3.27. Historically, Lungyen Life Service Co's own Net Current Asset Value has ranged from 12.33 to 49.20 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 Personal Services company?
The median Net Current Asset Value among Personal Services companies is 3.27, based on 32 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 Lungyen Life Service Co and its competitors. For the Personal Services industry, the median Net Current Asset Value is 3.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current Net Current Asset Value is NT$3.80, which is 78% below median its own 10-year median of 17.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$45.87, compared to a current price of NT$48.60 — trading 6% above its estimated fair value. The current Net Current Asset Value is NT$3.80, which is 78% below median its 10-year median of 17.04. Lungyen Life Service Co's overall GF Score™ is 73/100 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 Lungyen Life Service Co (ROCO:5530), the current Net Current Asset Value is NT$3.80 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?
Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued.
The current stock price of NT$48.60 is trading 6% above its estimated GF Value™ of NT$45.87.
GuruFocus considers Lungyen Life Service Co to be Fairly Valued.
Key valuation signals for ROCO:5530:
Net Current Asset Value: NT$3.80 (78% below median its 10-year median of 17.04)
GF Value™: NT$45.87 vs. price of NT$48.60 (6% above fair value)
No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
73GF Score
Get the complete analysis for ROCO:5530
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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