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Gansu Dunhuang Seed Group CoSHSE:600354 +3.56%58 Net Current Asset Value is ¥0.44 as of Mar. 2026, which is 100% below its 10-year median of 47.70. GuruFocus rates SHSE:600354 with a GF Score™ of 58/100 and a GF Value™ of ¥6.12 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,053 Consumer Packaged Goods companies, Gansu Dunhuang Seed Group Co ranks worse than 83.57% 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).
Gansu Dunhuang Seed Group Co's net current asset value per share for the quarter that ended in Mar. 2026 was ¥0.44.
The historical rank and industry rank for Gansu Dunhuang Seed Group Co's Net Current Asset Value or its related term are showing as below:
SHSE:600354'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 13.09 Med: 47.7 Max: 600
Current: 13.89
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Gansu Dunhuang Seed Group Co was 600.00. The lowest was 13.09. And the median was 47.70.
SHSE:600354's Price-to-Net-Current-Asset-Value is ranked worse than 83.57% of 1053
companies
in the Consumer Packaged Goods industry
Industry Median: 4.15
vs SHSE:600354: 13.89
Gansu Dunhuang Seed Group Co (SHSE:600354) 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.
Gansu Dunhuang Seed Group Co Net Current Asset Value Related Terms
Gansu Dunhuang Seed Group 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.
Gansu Dunhuang Seed Group Co Net Current Asset Value Chart
SHSE:600354 vs ADM, BG, TSN: Net Current Asset Value Comparison
For the Farm Products subindustry, Gansu Dunhuang Seed Group 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.
Gansu Dunhuang Seed Group Co Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Gansu Dunhuang Seed Group Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Gansu Dunhuang Seed Group 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 ¥0.44 mean?
Gansu Dunhuang Seed Group Co (SHSE:600354) has a Net Current Asset Value of ¥0.44 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 Gansu Dunhuang Seed Group Co and its competitors. This is 99% below median its historical median of 47.70. Over the past decade, Gansu Dunhuang Seed Group Co's Net Current Asset Value has ranged from 13.09 to 600.00. According to the industry distribution chart, Gansu Dunhuang Seed Group Co ranks #880 out of 1053 companies in the Consumer Packaged Goods industry, placing it in the top 83.6%.
Is Gansu Dunhuang Seed Group Co's Net Current Asset Value too high?
Gansu Dunhuang Seed Group Co's current Net Current Asset Value of ¥0.44 is 99% below median its 10-year median of 47.70. Over the past 10 years, this metric has ranged from a low of 13.09 to a high of 600.00. Based on the distribution chart, Gansu Dunhuang Seed Group Co ranks #880 out of 1053 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Gansu Dunhuang Seed Group Co has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gansu Dunhuang Seed Group Co's Net Current Asset Value compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Gansu Dunhuang Seed Group Co ranks #880 out of 1053 companies for Net Current Asset Value. This places Gansu Dunhuang Seed Group Co in the lower half of its industry. The industry median Net Current Asset Value is 4.15. Historically, Gansu Dunhuang Seed Group Co's own Net Current Asset Value has ranged from 13.09 to 600.00 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.15, based on 1,053 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 Gansu Dunhuang Seed Group Co and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gansu Dunhuang Seed Group Co's current Net Current Asset Value is ¥0.44, which is 99% below median its own 10-year median of 47.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gansu Dunhuang Seed Group Co stock overvalued right now?
Based on GuruFocus' analysis, Gansu Dunhuang Seed Group Co (SHSE:600354) is currently considered Fairly Valued. The stock's GF Value™ is ¥6.12, compared to a current price of ¥6.11 — trading 0.2% below its estimated fair value. The current Net Current Asset Value is ¥0.44, which is 99% below median its 10-year median of 47.70. Gansu Dunhuang Seed Group Co's overall GF Score™ is 58/100 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 Gansu Dunhuang Seed Group Co (SHSE:600354), the current Net Current Asset Value is ¥0.44 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 Gansu Dunhuang Seed Group Co (SHSE:600354) Overvalued in 2026?
Based on GuruFocus' analysis, Gansu Dunhuang Seed Group Co stock appears to be undervalued.
The current stock price of ¥6.11 is trading 0.2% below its estimated GF Value™ of ¥6.12.
GuruFocus considers Gansu Dunhuang Seed Group Co to be Fairly Valued.
Key valuation signals for SHSE:600354:
Net Current Asset Value: ¥0.44 (99% below median its 10-year median of 47.70)
GF Value™: ¥6.12 vs. price of ¥6.11 (0.2% below fair value)
No single metric tells the full story. See the SHSE:600354 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gansu Dunhuang Seed Group Co Ltd is a China-based company engaged in the production and sale of all kinds of crop seeds. The company produces and markets grain, cotton, melon and vegetable seeds and cotton products such as lint, cottonseeds, and linters. It is also involved in the processing and sale of cotton oil, tomato sauce, tomato powder, hops products, procurement, warehousing, and sales of cotton, its byproducts. The company generates the majority of its revenue from the seed business.
58GF Score
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