Naas Petrol Factory Co (SAU:9609) Net Current Asset Value: ﷼3.92 (As of Dec. 2025) — 61% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
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:9609 Naas Petrol Factory Co SAU:9609
22 GF Score
Price ﷼29.00
! 3 Warning Signs
View Full Analysis

What is Naas Petrol Factory Co Net Current Asset Value?

Naas Petrol Factory Co SAU:9609 22 Net Current Asset Value is ﷼3.92 as of Dec. 2025, which is 100% below its 10-year median of 10.16. GuruFocus rates SAU:9609 with a GF Score™ of 22/100. The stock has 3 warning signs investors should review. Among 302 Oil & Gas companies, Naas Petrol Factory Co ranks worse than 65.23% 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).

Naas Petrol Factory Co's net current asset value per share for the quarter that ended in Dec. 2025 was ﷼3.92.

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

SAU:9609' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 7.4   Med: 10.16   Max: 10.67
Current: 7.4

During the past 3 years, the highest Price-to-Net-Current-Asset-Value Ratio of Naas Petrol Factory Co was 10.67. The lowest was 7.40. And the median was 10.16.

SAU:9609's Price-to-Net-Current-Asset-Value is ranked worse than
65.23% of 302 companies
in the Oil & Gas industry
Industry Median: 3.89 vs SAU:9609: 7.40

Naas Petrol Factory Co  (SAU:9609) 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.


Naas Petrol Factory Co Net Current Asset Value Related Terms


Naas Petrol Factory Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Naas Petrol Factory 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.

Naas Petrol Factory Co Net Current Asset Value Chart

Naas Petrol Factory Co Annual Data
Trend Dec23 Dec24 Dec25
Net Current Asset Value
5.83 6.28 3.92

Naas Petrol Factory Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Net Current Asset Value 5.83 0.00 6.28 5.48 3.92

SAU:9609 vs COP, EOG, FANG: Net Current Asset Value Comparison

For the Oil & Gas E&P subindustry, Naas Petrol Factory 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.


Naas Petrol Factory Co Price-to-Net-Current-Asset-Value vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Naas Petrol Factory Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


SAU:9609
22GF Score
Naas Petrol Factory Co SAU:9609
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Naas Petrol Factory Co Net Current Asset Value Calculation

Naas Petrol Factory 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)
=(24.45-12.704-0-0)/3.000
=3.92

Naas Petrol Factory 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)
=(24.45-12.704-0-0)/3.000
=3.92

* 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 ﷼3.92 mean?
Naas Petrol Factory Co (SAU:9609) has a Net Current Asset Value of ﷼3.92 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 Naas Petrol Factory Co and its competitors. This is 61% below median its historical median of 10.16. Over the past decade, Naas Petrol Factory Co's Net Current Asset Value has ranged from 7.40 to 10.67. According to the industry distribution chart, Naas Petrol Factory Co ranks #197 out of 302 companies in the Oil & Gas industry, placing it in the top 65.2%.
Is Naas Petrol Factory Co's Net Current Asset Value too high?
Naas Petrol Factory Co's current Net Current Asset Value of ﷼3.92 is 61% below median its 10-year median of 10.16. Over the past 10 years, this metric has ranged from a low of 7.40 to a high of 10.67. Based on the distribution chart, Naas Petrol Factory Co ranks #197 out of 302 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Naas Petrol Factory Co has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does Naas Petrol Factory Co's Net Current Asset Value compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Naas Petrol Factory Co ranks #197 out of 302 companies for Net Current Asset Value. This places Naas Petrol Factory Co in the lower half of its industry. The industry median Net Current Asset Value is 3.89. Historically, Naas Petrol Factory Co's own Net Current Asset Value has ranged from 7.40 to 10.67 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 an Oil & Gas company?
The median Net Current Asset Value among Oil & Gas companies is 3.89, based on 302 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 Naas Petrol Factory Co and its competitors. For the Oil & Gas industry, the median Net Current Asset Value is 3.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Naas Petrol Factory Co's current Net Current Asset Value is ﷼3.92, which is 61% below median its own 10-year median of 10.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Naas Petrol Factory Co stock overvalued right now?
Naas Petrol Factory Co (SAU:9609) has a current Net Current Asset Value of ﷼3.92. The current Net Current Asset Value is ﷼3.92, which is 61% below median its 10-year median of 10.16. Naas Petrol Factory Co's overall GF Score™ is 22/100 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 Naas Petrol Factory Co (SAU:9609), the current Net Current Asset Value is ﷼3.92 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.

Naas Petrol Factory Co Business Description

Industry EnergyOil & Gas
Address Industrial II, Riyadh, SAU
Naas Petrol Factory Co specializes in the production of petroleum derivatives. It is proud to produce mechanical and hydraulic oils, Lubricants and distilled water for all engine types. Its products include Gear Oils, hydraulic oils, Gasoline Engine Oils, Diesel engine Oils, lubricant oils, and Automatic Transmission Oils.
22GF Score

Get the complete analysis for SAU:9609

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

﷼29.00
Price