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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).
Gus Technology Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$-4.84.
The historical rank and industry rank for Gus Technology Co's Net Current Asset Value or its related term are showing as below:
During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of Gus Technology Co was 30.94. The lowest was 30.94. And the median was 30.94.
ROCO:6940's Price-to-Net-Current-Asset-Value is not ranked *
in the Industrial Products industry.
Industry Median: 4.89 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Gus Technology Co (ROCO:6940) 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.
Gus Technology Co Net Current Asset Value Related Terms
Gus Technology Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Gus Technology 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.
ROCO:6940 vs VRT, BE: Net Current Asset Value Comparison
For the Electrical Equipment & Parts subindustry, Gus Technology 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.
Gus Technology Co Price-to-Net-Current-Asset-Value vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Gus Technology Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Gus Technology 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$-4.84 mean?
Gus Technology Co (ROCO:6940) has a Net Current Asset Value of NT$-4.84 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Gus Technology Co and its competitors. Over the past decade, Gus Technology Co's Net Current Asset Value has ranged from 30.94 to 30.94. According to the industry distribution chart, Gus Technology Co ranks #999999 out of 2213 companies in the Industrial Products industry.
Is Gus Technology Co's Net Current Asset Value too high?
Gus Technology Co's current Net Current Asset Value is NT$-4.84. Over the past 10 years, this metric has ranged from a low of 30.94 to a high of 30.94. Based on the distribution chart, Gus Technology Co ranks #999999 out of 2213 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Gus Technology Co has a GF Score™ of 19/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gus Technology Co's Net Current Asset Value compare to VRT and BE?
According to the Industrial Products industry distribution chart, Gus Technology Co ranks #999999 out of 2213 companies for Net Current Asset Value. This places Gus Technology Co in the lower half of its industry. The industry median Net Current Asset Value is 4.89. Historically, Gus Technology Co's own Net Current Asset Value has ranged from 30.94 to 30.94 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 an Industrial Products company?
The median Net Current Asset Value among Industrial Products companies is 4.89, based on 2,213 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 Gus Technology Co and its competitors. For the Industrial Products industry, the median Net Current Asset Value is 4.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gus Technology Co's current Net Current Asset Value is NT$-4.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gus Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Gus Technology Co (ROCO:6940) is currently considered Possible Value Trap. The stock's GF Value™ is NT$170.46, compared to a current price of NT$21.55 — trading 87.4% below its estimated fair value. The current Net Current Asset Value is NT$-4.84. Gus Technology Co's overall GF Score™ is 19/100 with 5 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 Gus Technology Co (ROCO:6940), the current Net Current Asset Value is NT$-4.84 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 Gus Technology Co (ROCO:6940) Overvalued in 2026?
Based on GuruFocus' analysis, Gus Technology Co stock appears to be undervalued.
The current stock price of NT$21.55 is trading 87.4% below its estimated GF Value™ of NT$170.46.
GuruFocus considers Gus Technology Co to be Possible Value Trap.
Key valuation signals for ROCO:6940:
Net Current Asset Value: NT$-4.84
GF Value™: NT$170.46 vs. price of NT$21.55 (87.4% below fair value)
No single metric tells the full story. See the ROCO:6940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gus Technology Co Ltd is engaged in the development and manufacture of battery cells and battery modules. The company is also engaged in the development and assembly of energy storage systems.
19GF Score
Get the complete analysis for ROCO:6940
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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