Potens Semiconductor (ROCO:7712) Net Current Asset Value: NT$19.40 (As of Dec. 2025) — 179% Above Median

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ROCO:7712 Potens Semiconductor Corp ROCO:7712
23 GF Score
Price NT$142.50
! 3 Warning Signs
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What is Potens Semiconductor Net Current Asset Value?

Potens Semiconductor ROCO:7712 -2.40% 23 Net Current Asset Value is NT$19.40 as of Dec. 2025, which is 100% below its 10-year median of 6.95. GuruFocus rates ROCO:7712 with a GF Score™ of 23/100. The stock has 3 warning signs investors should review. Among 719 Semiconductors companies, Potens Semiconductor ranks better than 51.88% 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).

Potens Semiconductor's net current asset value per share for the quarter that ended in Dec. 2025 was NT$19.40.

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

ROCO:7712' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.39   Med: 6.95   Max: 8.44
Current: 7.35

During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of Potens Semiconductor was 8.44. The lowest was 4.39. And the median was 6.95.

ROCO:7712's Price-to-Net-Current-Asset-Value is ranked better than
51.88% of 719 companies
in the Semiconductors industry
Industry Median: 8.12 vs ROCO:7712: 7.35

Potens Semiconductor  (ROCO:7712) 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.


Potens Semiconductor Net Current Asset Value Related Terms


Potens Semiconductor Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Potens Semiconductor'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.

Potens Semiconductor Net Current Asset Value Chart

Potens Semiconductor Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
11.01 13.00 19.07 25.83 19.40

Potens Semiconductor Quarterly Data
Dec21 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 25.83 23.07 17.96 18.95 19.40

ROCO:7712 vs NVDA, AVGO, MU: Net Current Asset Value Comparison

For the Semiconductors subindustry, Potens Semiconductor'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.


Potens Semiconductor Price-to-Net-Current-Asset-Value vs Semiconductors Industry

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

* The bar in red indicates where Potens Semiconductor's Price-to-Net-Current-Asset-Value falls into.


ROCO:7712
23GF Score
Potens Semiconductor Corp ROCO:7712
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Potens Semiconductor Net Current Asset Value Calculation

Potens Semiconductor'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)
=(1234.225-602.554-0-0)/32.562
=19.40

Potens Semiconductor'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)
=(1234.225-602.554-0-0)/32.562
=19.40

* 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$19.40 mean?
Potens Semiconductor (ROCO:7712) has a Net Current Asset Value of NT$19.40 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 Potens Semiconductor and its competitors. This is 179% above median its historical median of 6.95. Over the past decade, Potens Semiconductor's Net Current Asset Value has ranged from 4.39 to 8.44. According to the industry distribution chart, Potens Semiconductor ranks #346 out of 719 companies in the Semiconductors industry, placing it in the top 48.1%.
Is Potens Semiconductor's Net Current Asset Value too high?
Potens Semiconductor's current Net Current Asset Value of NT$19.40 is 179% above median its 10-year median of 6.95. Over the past 10 years, this metric has ranged from a low of 4.39 to a high of 8.44. Based on the distribution chart, Potens Semiconductor ranks #346 out of 719 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Potens Semiconductor has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Potens Semiconductor's Net Current Asset Value compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Potens Semiconductor ranks #346 out of 719 companies for Net Current Asset Value. This puts Potens Semiconductor in the upper half of its industry. The industry median Net Current Asset Value is 8.12. Historically, Potens Semiconductor's own Net Current Asset Value has ranged from 4.39 to 8.44 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 Potens Semiconductor 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. Potens Semiconductor's current Net Current Asset Value is NT$19.40, which is 179% above median its own 10-year median of 6.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Potens Semiconductor stock overvalued right now?
Potens Semiconductor (ROCO:7712) has a current Net Current Asset Value of NT$19.40. The current Net Current Asset Value is NT$19.40, which is 179% above median its 10-year median of 6.95. Potens Semiconductor's overall GF Score™ is 23/100 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 Potens Semiconductor (ROCO:7712), the current Net Current Asset Value is NT$19.40 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.

Potens Semiconductor Business Description

Address No. 32, Gaotie 2nd Road, 6th Floor-3,Hsinchu County, Zhubei, TWN, 302
Potens Semiconductor Corp is a company that develops IC design with high-efficiency power components. Consumer medium and low voltage MOSFETs, industrial high voltage and high power IGBTs, Super Junction and advance GaN/SiC raw material process products are all within the product range produced and developed by Bosheng Semiconductor. The company's product line research and development is widely used in consumer, communications, industrial, and automotive applications. For example: 5G applications, fully autonomous vehicles, wireless power transmission, cloud data centers, etc. The reportable operating segment of the Group is mainly involved in the manufacturing of electronic components.
23GF 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.

NT$142.50
Price