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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).
SAU:7204's Price-to-Net-Current-Asset-Value is ranked better than 55.96% of 1753
companies
in the Software industry
Industry Median: 5.06
vs SAU:7204: 4.36
Perfect Presentation for Commercial Services Co (SAU:7204) 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.
Perfect Presentation for Commercial Services Co Net Current Asset Value Related Terms
Perfect Presentation for Commercial Services Co Net Current Asset Value Historical Data
* 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.
Perfect Presentation for Commercial Services Co Net Current Asset Value Chart
Perfect Presentation for Commercial Services Co Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
Net Current Asset Value
0.14
0.40
0.69
1.27
1.41
Perfect Presentation for Commercial Services Co Quarterly Data
SAU:7204 vs MSFT, ORCL, PLTR: Net Current Asset Value Comparison
For the Software - Infrastructure subindustry, Perfect Presentation for Commercial Services 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.
Perfect Presentation for Commercial Services Co Price-to-Net-Current-Asset-Value vs Software Industry
* 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 ﷼1.63 mean?
Perfect Presentation for Commercial Services Co (SAU:7204) has a Net Current Asset Value of ﷼1.63 as of Jun. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Perfect Presentation for Commercial Services Co and its competitors. This is 88% below median its historical median of 13.67. Over the past decade, Perfect Presentation for Commercial Services Co's Net Current Asset Value has ranged from 4.36 to 21.90. According to the industry distribution chart, Perfect Presentation for Commercial Services Co ranks #772 out of 1753 companies in the Software industry, placing it in the top 44%.
Is Perfect Presentation for Commercial Services Co's Net Current Asset Value too high?
Perfect Presentation for Commercial Services Co's current Net Current Asset Value of ﷼1.63 is 88% below median its 10-year median of 13.67. Over the past 10 years, this metric has ranged from a low of 4.36 to a high of 21.90. Based on the distribution chart, Perfect Presentation for Commercial Services Co ranks #772 out of 1753 companies in the Software industry, which is above the industry midpoint. Overall, Perfect Presentation for Commercial Services Co has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Perfect Presentation for Commercial Services Co's Net Current Asset Value compare to MSFT and ORCL?
According to the Software industry distribution chart, Perfect Presentation for Commercial Services Co ranks #772 out of 1753 companies for Net Current Asset Value. This puts Perfect Presentation for Commercial Services Co in the upper half of its industry. The industry median Net Current Asset Value is 5.06. Historically, Perfect Presentation for Commercial Services Co's own Net Current Asset Value has ranged from 4.36 to 21.90 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 Software company?
The median Net Current Asset Value among Software companies is 5.06, based on 1,753 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 Perfect Presentation for Commercial Services Co and its competitors. For the Software industry, the median Net Current Asset Value is 5.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Perfect Presentation for Commercial Services Co's current Net Current Asset Value is ﷼1.63, which is 88% below median its own 10-year median of 13.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Perfect Presentation for Commercial Services Co stock overvalued right now?
Based on GuruFocus' analysis, Perfect Presentation for Commercial Services Co (SAU:7204) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼15.82, compared to a current price of ﷼6.59 — trading 58.3% below its estimated fair value. The current Net Current Asset Value is ﷼1.63, which is 88% below median its 10-year median of 13.67. Perfect Presentation for Commercial Services Co's overall GF Score™ is 56/100 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 Perfect Presentation for Commercial Services Co (SAU:7204), the current Net Current Asset Value is ﷼1.63 as of Jun. 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 Perfect Presentation for Commercial Services Co (SAU:7204) Overvalued in 2026?
Based on GuruFocus' analysis, Perfect Presentation for Commercial Services Co stock appears to be undervalued.
The current stock price of ﷼6.59 is trading 58.3% below its estimated GF Value™ of ﷼15.82.
GuruFocus considers Perfect Presentation for Commercial Services Co to be Possible Value Trap.
Key valuation signals for SAU:7204:
Net Current Asset Value: ﷼1.63 (88% below median its 10-year median of 13.67)
GF Value™: ﷼15.82 vs. price of ﷼6.59 (58.3% below fair value)
No single metric tells the full story. See the SAU:7204 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Perfect Presentation for Commercial Services Co is a software development company that provides Custom Application Development (CAD), which develops websites, applications, and portals based on the client's preference. It operates in five operating segments; Maintenance and operation services, Call centre services, Software licenses and development services, Managed Services, and Cybersecurity services. The company derives maximum of its revenue from the Maintenance and operation services segment. The Company operates within one geographical sector in the Kingdom of Saudi Arabia.
56GF 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.
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