Jesper Co (ROCO:7831) Net Current Asset Value: NT$-22.43 (As of Dec. 2025)

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ROCO:7831 Jesper Co Ltd ROCO:7831
4 GF Score
Price NT$33.90
! 2 Warning Signs
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What is Jesper Co Net Current Asset Value?

Jesper Co ROCO:7831 4 Net Current Asset Value is NT$-22.43 as of Dec. 2025. GuruFocus rates ROCO:7831 with a GF Score™ of 4/100. The stock has 2 warning signs investors should review. Among 704 Vehicles & Parts companies, Jesper Co ranks worse than 142045.31% 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).

Jesper Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$-22.43.

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

ROCO:7831's Price-to-Net-Current-Asset-Value is not ranked *
in the Vehicles & Parts industry.
Industry Median: 4.55
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Jesper Co  (ROCO:7831) 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.


Jesper Co Net Current Asset Value Related Terms


Jesper Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Jesper 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.

Jesper Co Net Current Asset Value Chart

Jesper Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
-0.50 -2.88 -4.27 -4.07 -22.43

Jesper Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Net Current Asset Value Get a 7-Day Free Trial -4.27 0.00 -4.07 -7.12 -22.43

ROCO:7831 vs CVNA, PAG, KMX: Net Current Asset Value Comparison

For the Auto & Truck Dealerships subindustry, Jesper 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.


Jesper Co Price-to-Net-Current-Asset-Value vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Jesper Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


ROCO:7831
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Jesper Co Ltd ROCO:7831
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Jesper Co Net Current Asset Value Calculation

Jesper 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)
=(124.412-425.056-0-0)/13.401
=-22.43

Jesper 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)
=(124.412-425.056-0-0)/13.401
=-22.43

* 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$-22.43 mean?
Jesper Co (ROCO:7831) has a Net Current Asset Value of NT$-22.43 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 Jesper Co and its competitors. According to the industry distribution chart, Jesper Co ranks #999999 out of 704 companies in the Vehicles & Parts industry.
Is Jesper Co's Net Current Asset Value too high?
Jesper Co's current Net Current Asset Value is NT$-22.43. Based on the distribution chart, Jesper Co ranks #999999 out of 704 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers. Overall, Jesper Co has a GF Score™ of 4/100, reflecting its overall financial health beyond just this single metric.
How does Jesper Co's Net Current Asset Value compare to CVNA and PAG?
According to the Vehicles & Parts industry distribution chart, Jesper Co ranks #999999 out of 704 companies for Net Current Asset Value. This places Jesper Co in the lower half of its industry. The industry median Net Current Asset Value is 4.55. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for a Vehicles & Parts company?
The median Net Current Asset Value among Vehicles & Parts companies is 4.55, based on 704 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Jesper Co and its competitors. For the Vehicles & Parts industry, the median Net Current Asset Value is 4.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jesper Co's current Net Current Asset Value is NT$-22.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jesper Co stock overvalued right now?
Jesper Co (ROCO:7831) has a current Net Current Asset Value of NT$-22.43. The current Net Current Asset Value is NT$-22.43. Jesper Co's overall GF Score™ is 4/100 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 Jesper Co (ROCO:7831), the current Net Current Asset Value is NT$-22.43 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.

Jesper Co Business Description

Address No. 8, Ziqiang S. Road, Room. 9, 5th Floor, Hsinchu County, Zhubei City, TWN
Jesper Co Ltd focuses on providing comprehensive services in the automotive after-sales service market. Its current business scope includes KeePer Pro Shop, Michelin Chijia Tire, and Jiebo All-round Body Repair Center. Its services are One-stop car full service content, Full Service Car Service Center, and Jiebo Sanchong Store.
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NT$33.90
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