Gudeng Equipment Co (ROCO:6953) Net Current Asset Value: NT$35.59 (As of Dec. 2025) — 499% Above Median

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ROCO:6953 Gudeng Equipment Co Ltd ROCO:6953
72 GF Score
Price NT$210.50
GF Value NT$248.37
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Gudeng Equipment Co Net Current Asset Value?

Gudeng Equipment Co ROCO:6953 -3.22% 72 Net Current Asset Value is NT$35.59 as of Dec. 2025, which is 100% below its 10-year median of 5.94. GuruFocus rates ROCO:6953 with a GF Score™ of 72/100 and a GF Value™ of NT$248.37 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 719 Semiconductors companies, Gudeng Equipment Co ranks better than 60.5% 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).

Gudeng Equipment Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$35.59.

The historical rank and industry rank for Gudeng Equipment Co's Net Current Asset Value or its related term are showing as below:

ROCO:6953' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 5.03   Med: 5.94   Max: 12.23
Current: 5.91

During the past 6 years, the highest Price-to-Net-Current-Asset-Value Ratio of Gudeng Equipment Co was 12.23. The lowest was 5.03. And the median was 5.94.

ROCO:6953's Price-to-Net-Current-Asset-Value is ranked better than
60.5% of 719 companies
in the Semiconductors industry
Industry Median: 7.64 vs ROCO:6953: 5.91

Gudeng Equipment Co  (ROCO:6953) 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.


Gudeng Equipment Co Net Current Asset Value Related Terms


Gudeng Equipment Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Gudeng Equipment 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.

Gudeng Equipment Co Net Current Asset Value Chart

Gudeng Equipment Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial 5.72 17.36 20.56 42.97 35.59

Gudeng Equipment Co Quarterly Data
Dec20 Dec21 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 42.97 36.38 35.29 35.84 35.59

ROCO:6953 vs AMAT, LRCX, KLAC: Net Current Asset Value Comparison

For the Semiconductor Equipment & Materials subindustry, Gudeng Equipment 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.


Gudeng Equipment Co Price-to-Net-Current-Asset-Value vs Semiconductors Industry

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

* The bar in red indicates where Gudeng Equipment Co's Price-to-Net-Current-Asset-Value falls into.


ROCO:6953
72GF Score
Gudeng Equipment Co Ltd ROCO:6953
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gudeng Equipment Co Net Current Asset Value Calculation

Gudeng Equipment Co'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)
=(2025.036-956.66-0-0)/30.015
=35.59

Gudeng Equipment Co'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)
=(2025.036-956.66-0-0)/30.015
=35.59

* 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$35.59 mean?
Gudeng Equipment Co (ROCO:6953) has a Net Current Asset Value of NT$35.59 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 Gudeng Equipment Co and its competitors. This is 499% above median its historical median of 5.94. Over the past decade, Gudeng Equipment Co's Net Current Asset Value has ranged from 5.03 to 12.23. According to the industry distribution chart, Gudeng Equipment Co ranks #284 out of 719 companies in the Semiconductors industry, placing it in the top 39.5%.
Is Gudeng Equipment Co's Net Current Asset Value too high?
Gudeng Equipment Co's current Net Current Asset Value of NT$35.59 is 499% above median its 10-year median of 5.94. Over the past 10 years, this metric has ranged from a low of 5.03 to a high of 12.23. Based on the distribution chart, Gudeng Equipment Co ranks #284 out of 719 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Gudeng Equipment Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gudeng Equipment Co's Net Current Asset Value compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Gudeng Equipment Co ranks #284 out of 719 companies for Net Current Asset Value. This puts Gudeng Equipment Co in the upper half of its industry. The industry median Net Current Asset Value is 7.64. Historically, Gudeng Equipment Co's own Net Current Asset Value has ranged from 5.03 to 12.23 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 7.64, 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 Gudeng Equipment Co and its competitors. For the Semiconductors industry, the median Net Current Asset Value is 7.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gudeng Equipment Co's current Net Current Asset Value is NT$35.59, which is 499% above median its own 10-year median of 5.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gudeng Equipment Co stock overvalued right now?
Based on GuruFocus' analysis, Gudeng Equipment Co (ROCO:6953) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$248.37, compared to a current price of NT$210.50 — trading 15.2% below its estimated fair value. The current Net Current Asset Value is NT$35.59, which is 499% above median its 10-year median of 5.94. Gudeng Equipment Co's overall GF Score™ is 72/100 with 3 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 Gudeng Equipment Co (ROCO:6953), the current Net Current Asset Value is NT$35.59 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 Gudeng Equipment Co (ROCO:6953) Overvalued in 2026?

Based on GuruFocus' analysis, Gudeng Equipment Co stock appears to be undervalued. The current stock price of NT$210.50 is trading 15.2% below its estimated GF Value™ of NT$248.37. GuruFocus considers Gudeng Equipment Co to be Modestly Undervalued.

Key valuation signals for ROCO:6953:

  • Net Current Asset Value: NT$35.59 (499% above median its 10-year median of 5.94)
  • GF Value™: NT$248.37 vs. price of NT$210.50 (15.2% below fair value)
  • GF Score™: 72/100 with 3 warning signs

No single metric tells the full story. See the ROCO:6953 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gudeng Equipment Co Business Description

Address 9th Floor, No. 2, Section 4, Zhongyang Road, Tucheng District, New Taipei City, TWN, 302052
Gudeng Equipment Co Ltd is engaged in the sale, repair, and maintenance of precision instruments. Its products include Automatic EIP Inspection Equipment/ EUV Reticle Sidewall Inspection, EUV Lite Exchanger, EUV Reticle Exchanger, EUV Vacuum Cleaner, Reticle Cleaner, Large-Size Reticle Cleaner, Reticle Exchanger, Reticle Cabinet Solution, Reticle Storage Solution, and PVD Technology.
72GF Score

Get the complete analysis for ROCO:6953

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

NT$210.50
Price
NT$248.37
GF Value