Oriental System Technology (ROCO:6819) Net Current Asset Value: NT$7.55 (As of Dec. 2025) — 41% Below Median

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ROCO:6819 Oriental System Technology Inc ROCO:6819
64 GF Score
Price NT$36.15
GF Value NT$24.33
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Oriental System Technology Net Current Asset Value?

Oriental System Technology ROCO:6819 -4.87% 64 Net Current Asset Value is NT$7.55 as of Dec. 2025, which is 100% below its 10-year median of 12.71. GuruFocus rates ROCO:6819 with a GF Score™ of 64/100 and a GF Value™ of NT$24.33 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 718 Semiconductors companies, Oriental System Technology ranks better than 64.35% 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).

Oriental System Technology's net current asset value per share for the quarter that ended in Dec. 2025 was NT$7.55.

The historical rank and industry rank for Oriental System Technology's Net Current Asset Value or its related term are showing as below:

ROCO:6819' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.81   Med: 12.71   Max: 180.81
Current: 4.79

During the past 9 years, the highest Price-to-Net-Current-Asset-Value Ratio of Oriental System Technology was 180.81. The lowest was 2.81. And the median was 12.71.

ROCO:6819's Price-to-Net-Current-Asset-Value is ranked better than
64.35% of 718 companies
in the Semiconductors industry
Industry Median: 6.83 vs ROCO:6819: 4.79

Oriental System Technology  (ROCO:6819) 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.


Oriental System Technology Net Current Asset Value Related Terms


Oriental System Technology Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Oriental System Technology'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.

Oriental System Technology Net Current Asset Value Chart

Oriental System Technology Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only 3.28 0.58 0.11 4.88 7.55

Oriental System Technology Semi-Annual Data
Dec17 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 0.11 1.22 4.88 7.49 7.55

ROCO:6819 vs NVDA, AVGO, MU: Net Current Asset Value Comparison

For the Semiconductors subindustry, Oriental System Technology'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.


Oriental System Technology Price-to-Net-Current-Asset-Value vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Oriental System Technology's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Oriental System Technology's Price-to-Net-Current-Asset-Value falls into.


ROCO:6819
64GF Score
Oriental System Technology Inc ROCO:6819
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oriental System Technology Net Current Asset Value Calculation

Oriental System Technology'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)
=(317.15-60.521-0-0)/33.974
=7.55

Oriental System Technology'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)
=(317.15-60.521-0-0)/33.974
=7.55

* 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$7.55 mean?
Oriental System Technology (ROCO:6819) has a Net Current Asset Value of NT$7.55 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 Oriental System Technology and its competitors. This is 41% below median its historical median of 12.71. Over the past decade, Oriental System Technology's Net Current Asset Value has ranged from 2.81 to 180.81. According to the industry distribution chart, Oriental System Technology ranks #256 out of 718 companies in the Semiconductors industry, placing it in the top 35.7%.
Is Oriental System Technology's Net Current Asset Value too high?
Oriental System Technology's current Net Current Asset Value of NT$7.55 is 41% below median its 10-year median of 12.71. Over the past 10 years, this metric has ranged from a low of 2.81 to a high of 180.81. Based on the distribution chart, Oriental System Technology ranks #256 out of 718 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Oriental System Technology has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oriental System Technology's Net Current Asset Value compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Oriental System Technology ranks #256 out of 718 companies for Net Current Asset Value. This puts Oriental System Technology in the upper half of its industry. The industry median Net Current Asset Value is 6.83. Historically, Oriental System Technology's own Net Current Asset Value has ranged from 2.81 to 180.81 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 6.83, based on 718 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 Oriental System Technology and its competitors. For the Semiconductors industry, the median Net Current Asset Value is 6.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oriental System Technology's current Net Current Asset Value is NT$7.55, which is 41% below median its own 10-year median of 12.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oriental System Technology stock overvalued right now?
Based on GuruFocus' analysis, Oriental System Technology (ROCO:6819) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$24.33, compared to a current price of NT$36.15 — trading 48.6% above its estimated fair value. The current Net Current Asset Value is NT$7.55, which is 41% below median its 10-year median of 12.71. Oriental System Technology's overall GF Score™ is 64/100 with 2 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 Oriental System Technology (ROCO:6819), the current Net Current Asset Value is NT$7.55 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 Oriental System Technology (ROCO:6819) Overvalued in 2026?

Based on GuruFocus' analysis, Oriental System Technology stock appears to be overvalued. The current stock price of NT$36.15 is trading 48.6% above its estimated GF Value™ of NT$24.33. GuruFocus considers Oriental System Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6819:

  • Net Current Asset Value: NT$7.55 (41% below median its 10-year median of 12.71)
  • GF Value™: NT$24.33 vs. price of NT$36.15 (48.6% above fair value)
  • GF Score™: 64/100 with 2 warning signs

No single metric tells the full story. See the ROCO:6819 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oriental System Technology Business Description

Address No. 25, Industry East 9th Road, 2nd Floor, Hsinchu Science Park, Hsinchu, TWN, 30075
Oriental System Technology Inc. is engaged in the manufacturing of sensors. The product portfolio includes thermopile sensors, NDIR gas sensors, and optoelectronic components.
64GF Score

Get the complete analysis for ROCO:6819

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

NT$36.15
Price
NT$24.33
GF Value