Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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).
Al Kathiri Holding Co's net current asset value per share for the quarter that ended in Mar. 2026 was ﷼-0.42.
The historical rank and industry rank for Al Kathiri Holding Co's Net Current Asset Value or its related term are showing as below:
During the past 9 years, the highest Price-to-Net-Current-Asset-Value Ratio of Al Kathiri Holding Co was 279.07. The lowest was 21.23. And the median was 81.30.
SAU:3008's Price-to-Net-Current-Asset-Value is not ranked *
in the Building Materials industry.
Industry Median: 4.06 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Al Kathiri Holding Co (SAU:3008) 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.
Al Kathiri Holding Co Net Current Asset Value Related Terms
Al Kathiri Holding Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Al Kathiri Holding 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.
Al Kathiri Holding Co Net Current Asset Value Chart
SAU:3008 vs CRH, VMC, MLM: Net Current Asset Value Comparison
For the Building Materials subindustry, Al Kathiri Holding 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.
Al Kathiri Holding Co Price-to-Net-Current-Asset-Value vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Al Kathiri Holding Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Al Kathiri Holding 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 ﷼-0.42 mean?
Al Kathiri Holding Co (SAU:3008) has a Net Current Asset Value of ﷼-0.42 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Al Kathiri Holding Co and its competitors. Over the past decade, Al Kathiri Holding Co's Net Current Asset Value has ranged from 21.23 to 279.07. According to the industry distribution chart, Al Kathiri Holding Co ranks #999999 out of 177 companies in the Building Materials industry.
Is Al Kathiri Holding Co's Net Current Asset Value too high?
Al Kathiri Holding Co's current Net Current Asset Value is ﷼-0.42. Over the past 10 years, this metric has ranged from a low of 21.23 to a high of 279.07. Based on the distribution chart, Al Kathiri Holding Co ranks #999999 out of 177 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Al Kathiri Holding Co has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Al Kathiri Holding Co's Net Current Asset Value compare to CRH and VMC?
According to the Building Materials industry distribution chart, Al Kathiri Holding Co ranks #999999 out of 177 companies for Net Current Asset Value. This places Al Kathiri Holding Co in the lower half of its industry. The industry median Net Current Asset Value is 4.06. Historically, Al Kathiri Holding Co's own Net Current Asset Value has ranged from 21.23 to 279.07 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 Building Materials company?
The median Net Current Asset Value among Building Materials companies is 4.06, based on 177 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 Al Kathiri Holding Co and its competitors. For the Building Materials industry, the median Net Current Asset Value is 4.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Al Kathiri Holding Co's current Net Current Asset Value is ﷼-0.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Kathiri Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Al Kathiri Holding Co (SAU:3008) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼4.07, compared to a current price of ﷼1.41 — trading 65.4% below its estimated fair value. The current Net Current Asset Value is ﷼-0.42. Al Kathiri Holding Co's overall GF Score™ is 61/100 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 Al Kathiri Holding Co (SAU:3008), the current Net Current Asset Value is ﷼-0.42 as of Mar. 2026. 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 Al Kathiri Holding Co (SAU:3008) Overvalued in 2026?
Based on GuruFocus' analysis, Al Kathiri Holding Co stock appears to be undervalued.
The current stock price of ﷼1.41 is trading 65.4% below its estimated GF Value™ of ﷼4.07.
GuruFocus considers Al Kathiri Holding Co to be Possible Value Trap.
Key valuation signals for SAU:3008:
Net Current Asset Value: ﷼-0.42
GF Value™: ﷼4.07 vs. price of ﷼1.41 (65.4% below fair value)
No single metric tells the full story. See the SAU:3008 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Al Kathiri Holding Co is engaged in the building materials business. The company transfers, distributes, and sells cement to local markets in all regions of the Kingdom, mainly the markets of the central region and the western region. It also distributes and supplies raw materials for the production of ready-made concrete of all kinds. The company has established a prefabricated concrete plant. The activities of the company later expanded to include the production of ready-mixed concrete and the manufacture of Imdo panels. The company generates the majority of its revenue from concrete sales. The Group is organized into business segments based on its products and services: Contracting/development revenues, and the sale of cement and materials.
61GF Score
Get the complete analysis for SAU:3008
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SAU:3008 has been successfully added to your 
