Food Gate Trading Co (SAU:9562) Net Current Asset Value: ﷼2.33 (As of Dec. 2025) — 80% Below Median

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Director of Data and Quant Analytics at GuruFocus
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.
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Charlie Tian
Founder & CEO of GuruFocus
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.

SAU:9562 Food Gate Trading Co SAU:9562
54 GF Score
Price ﷼25.98
GF Value ﷼36.33
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Food Gate Trading Co Net Current Asset Value?

Food Gate Trading Co SAU:9562 54 Net Current Asset Value is ﷼2.33 as of Dec. 2025, which is 100% below its 10-year median of 11.80. GuruFocus rates SAU:9562 with a GF Score™ of 54/100 and a GF Value™ of ﷼36.33 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 73 Restaurants companies, Food Gate Trading Co ranks worse than 53.42% 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).

Food Gate Trading Co's net current asset value per share for the quarter that ended in Dec. 2025 was ﷼2.33.

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

SAU:9562' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 11.15   Med: 11.8   Max: 11.8
Current: 11.15

During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of Food Gate Trading Co was 11.80. The lowest was 11.15. And the median was 11.80.

SAU:9562's Price-to-Net-Current-Asset-Value is ranked worse than
53.42% of 73 companies
in the Restaurants industry
Industry Median: 10.14 vs SAU:9562: 11.15

Food Gate Trading Co  (SAU:9562) 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.


Food Gate Trading Co Net Current Asset Value Related Terms


Food Gate Trading Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Food Gate Trading 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.

Food Gate Trading Co Net Current Asset Value Chart

Food Gate Trading Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
-12.99 -4.81 -4.15 -0.52 2.33

Food Gate Trading Co Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only -4.15 -3.24 -0.52 2.51 2.33

SAU:9562 vs MCD, SBUX, YUM: Net Current Asset Value Comparison

For the Restaurants subindustry, Food Gate Trading 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.


Food Gate Trading Co Price-to-Net-Current-Asset-Value vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food Gate Trading Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


SAU:9562
54GF Score
Food Gate Trading Co SAU:9562
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Food Gate Trading Co Net Current Asset Value Calculation

Food Gate Trading 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)
=(24.787-17.459-0-0)/3.150
=2.33

Food Gate Trading 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)
=(24.787-17.459-0-0)/3.150
=2.33

* 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 ﷼2.33 mean?
Food Gate Trading Co (SAU:9562) has a Net Current Asset Value of ﷼2.33 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 Food Gate Trading Co and its competitors. This is 80% below median its historical median of 11.80. Over the past decade, Food Gate Trading Co's Net Current Asset Value has ranged from 11.15 to 11.80. According to the industry distribution chart, Food Gate Trading Co ranks #39 out of 73 companies in the Restaurants industry, placing it in the top 53.4%.
Is Food Gate Trading Co's Net Current Asset Value too high?
Food Gate Trading Co's current Net Current Asset Value of ﷼2.33 is 80% below median its 10-year median of 11.80. Over the past 10 years, this metric has ranged from a low of 11.15 to a high of 11.80. Based on the distribution chart, Food Gate Trading Co ranks #39 out of 73 companies in the Restaurants industry, which is below the industry midpoint. Overall, Food Gate Trading Co has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Food Gate Trading Co's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food Gate Trading Co ranks #39 out of 73 companies for Net Current Asset Value. This places Food Gate Trading Co in the lower half of its industry. The industry median Net Current Asset Value is 10.14. Historically, Food Gate Trading Co's own Net Current Asset Value has ranged from 11.15 to 11.80 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.14, based on 73 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 Food Gate Trading Co and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Food Gate Trading Co's current Net Current Asset Value is ﷼2.33, which is 80% below median its own 10-year median of 11.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food Gate Trading Co stock overvalued right now?
Based on GuruFocus' analysis, Food Gate Trading Co (SAU:9562) is currently considered Modestly Undervalued. The stock's GF Value™ is ﷼36.33, compared to a current price of ﷼25.98 — trading 28.5% below its estimated fair value. The current Net Current Asset Value is ﷼2.33, which is 80% below median its 10-year median of 11.80. Food Gate Trading Co's overall GF Score™ is 54/100 with 1 warning sign 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 Food Gate Trading Co (SAU:9562), the current Net Current Asset Value is ﷼2.33 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 Food Gate Trading Co (SAU:9562) Overvalued in 2026?

Based on GuruFocus' analysis, Food Gate Trading Co stock appears to be undervalued. The current stock price of ﷼25.98 is trading 28.5% below its estimated GF Value™ of ﷼36.33. GuruFocus considers Food Gate Trading Co to be Modestly Undervalued.

Key valuation signals for SAU:9562:

  • Net Current Asset Value: ﷼2.33 (80% below median its 10-year median of 11.80)
  • GF Value™: ﷼36.33 vs. price of ﷼25.98 (28.5% below fair value)
  • GF Score™: 54/100 with 1 warning sign

No single metric tells the full story. See the SAU:9562 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Food Gate Trading Co Business Description

Address Wadi Al-Shati Street, Wadi Al-Shati Street PO Box. 12018, Al-Ghadeer District, Riyadh, SAU, 13311
Food Gate Trading Co is a Saudi owned Food and beverage company.
54GF Score

Get the complete analysis for SAU:9562

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

﷼25.98
Price
﷼36.33
GF Value