Al Battal Factory For Chemical Industries Co (SAU:9623) Net Current Asset Value: ﷼6.44 (As of Dec. 2025) — 83% Above 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:9623 Al Battal Factory For Chemical Industries Co SAU:9623
19 GF Score
Price ﷼13.00
! 4 Warning Signs
View Full Analysis

What is Al Battal Factory For Chemical Industries Co Net Current Asset Value?

Al Battal Factory For Chemical Industries Co SAU:9623 19 Net Current Asset Value is ﷼6.44 as of Dec. 2025, which is 100% below its 10-year median of 3.52. GuruFocus rates SAU:9623 with a GF Score™ of 19/100. The stock has 4 warning signs investors should review. Among 946 Chemicals companies, Al Battal Factory For Chemical Industries Co ranks better than 80.34% 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).

Al Battal Factory For Chemical Industries Co's net current asset value per share for the quarter that ended in Dec. 2025 was ﷼6.44.

The historical rank and industry rank for Al Battal Factory For Chemical Industries Co's Net Current Asset Value or its related term are showing as below:

SAU:9623' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.86   Med: 3.52   Max: 4.08
Current: 2.02

During the past 3 years, the highest Price-to-Net-Current-Asset-Value Ratio of Al Battal Factory For Chemical Industries Co was 4.08. The lowest was 1.86. And the median was 3.52.

SAU:9623's Price-to-Net-Current-Asset-Value is ranked better than
80.34% of 946 companies
in the Chemicals industry
Industry Median: 5.095 vs SAU:9623: 2.02

Al Battal Factory For Chemical Industries Co  (SAU:9623) 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.


Al Battal Factory For Chemical Industries Co Net Current Asset Value Related Terms


Al Battal Factory For Chemical Industries Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Al Battal Factory For Chemical Industries 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 Battal Factory For Chemical Industries Co Net Current Asset Value Chart

Al Battal Factory For Chemical Industries Co Annual Data
Trend Dec23 Dec24 Dec25
Net Current Asset Value
7.81 14.96 6.44

Al Battal Factory For Chemical Industries Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Net Current Asset Value 7.81 0.00 14.96 12.75 6.44

SAU:9623 vs LIN, SHW, ECL: Net Current Asset Value Comparison

For the Specialty Chemicals subindustry, Al Battal Factory For Chemical Industries 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 Battal Factory For Chemical Industries Co Price-to-Net-Current-Asset-Value vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Al Battal Factory For Chemical Industries Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Al Battal Factory For Chemical Industries Co's Price-to-Net-Current-Asset-Value falls into.


SAU:9623
19GF Score
Al Battal Factory For Chemical Industries Co SAU:9623
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Al Battal Factory For Chemical Industries Co Net Current Asset Value Calculation

Al Battal Factory For Chemical Industries 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)
=(53.337-31.875-0-0)/3.335
=6.44

Al Battal Factory For Chemical Industries 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)
=(53.337-31.875-0-0)/3.335
=6.44

* 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 ﷼6.44 mean?
Al Battal Factory For Chemical Industries Co (SAU:9623) has a Net Current Asset Value of ﷼6.44 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 Al Battal Factory For Chemical Industries Co and its competitors. This is 83% above median its historical median of 3.52. Over the past decade, Al Battal Factory For Chemical Industries Co's Net Current Asset Value has ranged from 1.86 to 4.08. According to the industry distribution chart, Al Battal Factory For Chemical Industries Co ranks #186 out of 946 companies in the Chemicals industry, placing it in the top 19.7%.
Is Al Battal Factory For Chemical Industries Co's Net Current Asset Value too high?
Al Battal Factory For Chemical Industries Co's current Net Current Asset Value of ﷼6.44 is 83% above median its 10-year median of 3.52. Over the past 10 years, this metric has ranged from a low of 1.86 to a high of 4.08. Based on the distribution chart, Al Battal Factory For Chemical Industries Co ranks #186 out of 946 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Al Battal Factory For Chemical Industries Co has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Al Battal Factory For Chemical Industries Co's Net Current Asset Value compare to LIN and SHW?
According to the Chemicals industry distribution chart, Al Battal Factory For Chemical Industries Co ranks #186 out of 946 companies for Net Current Asset Value. This places Al Battal Factory For Chemical Industries Co in the top 20% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 5.10. Historically, Al Battal Factory For Chemical Industries Co's own Net Current Asset Value has ranged from 1.86 to 4.08 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 Chemicals company?
The median Net Current Asset Value among Chemicals companies is 5.10, based on 946 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 Battal Factory For Chemical Industries Co and its competitors. For the Chemicals industry, the median Net Current Asset Value is 5.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Al Battal Factory For Chemical Industries Co's current Net Current Asset Value is ﷼6.44, which is 83% above median its own 10-year median of 3.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Al Battal Factory For Chemical Industries Co stock overvalued right now?
Al Battal Factory For Chemical Industries Co (SAU:9623) has a current Net Current Asset Value of ﷼6.44. The current Net Current Asset Value is ﷼6.44, which is 83% above median its 10-year median of 3.52. Al Battal Factory For Chemical Industries Co's overall GF Score™ is 19/100 with 4 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 Battal Factory For Chemical Industries Co (SAU:9623), the current Net Current Asset Value is ﷼6.44 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.

Al Battal Factory For Chemical Industries Co Business Description

Address Second Industrial Area, P.O. Box: 1738, Dammam, SAU, 34334
Al Battal Factory For Chemical Industries Co is engaged in the production and manufacture of basic organic chemicals that include acetylene. The company is engaged in production and marketing of top-quality cellulose ether products like Polyanionic Cellulose (PAC) and Carboxymethyl cellulose (CMC).
19GF Score

Get the complete analysis for SAU:9623

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

﷼13.00
Price