Shanghai Aiyingshi Co (SHSE:603214) Net Current Asset Value: ¥2.79 (As of Mar. 2026) — 63% Below Median

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Director of Data and Quant Analytics at GuruFocus
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SHSE:603214 Shanghai Aiyingshi Co Ltd SHSE:603214
84 GF Score
Price ¥13.66
GF Value ¥19.17
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Shanghai Aiyingshi Co Net Current Asset Value?

Shanghai Aiyingshi Co SHSE:603214 +0.44% 84 Net Current Asset Value is ¥2.79 as of Mar. 2026, which is 100% below its 10-year median of 7.56. GuruFocus rates SHSE:603214 with a GF Score™ of 84/100 and a GF Value™ of ¥19.17 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 558 Retail - Cyclical companies, Shanghai Aiyingshi Co ranks worse than 62.37% 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).

Shanghai Aiyingshi Co's net current asset value per share for the quarter that ended in Mar. 2026 was ¥2.79.

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

SHSE:603214' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.47   Med: 7.56   Max: 456.75
Current: 4.9

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Shanghai Aiyingshi Co was 456.75. The lowest was 4.47. And the median was 7.56.

SHSE:603214's Price-to-Net-Current-Asset-Value is ranked worse than
62.37% of 558 companies
in the Retail - Cyclical industry
Industry Median: 3.24 vs SHSE:603214: 4.90

Shanghai Aiyingshi Co  (SHSE:603214) 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.


Shanghai Aiyingshi Co Net Current Asset Value Related Terms


Shanghai Aiyingshi Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Shanghai Aiyingshi 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.

Shanghai Aiyingshi Co Net Current Asset Value Chart

Shanghai Aiyingshi Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -1.24 0.42 1.78 2.21 2.60

Shanghai Aiyingshi Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.45 2.50 2.42 2.60 2.79

SHSE:603214 vs CASY, WSM, ULTA: Net Current Asset Value Comparison

For the Specialty Retail subindustry, Shanghai Aiyingshi 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.


Shanghai Aiyingshi Co Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Shanghai Aiyingshi Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


SHSE:603214
84GF Score
Shanghai Aiyingshi Co Ltd SHSE:603214
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Shanghai Aiyingshi Co Net Current Asset Value Calculation

Shanghai Aiyingshi 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)
=(1556.126-1135.19-61.108-0)/138.540
=2.60

Shanghai Aiyingshi Co's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(1614.12-1164.233-63.963-0)/138.540
=2.79

* 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 ¥2.79 mean?
Shanghai Aiyingshi Co (SHSE:603214) has a Net Current Asset Value of ¥2.79 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 Shanghai Aiyingshi Co and its competitors. This is 63% below median its historical median of 7.56. Over the past decade, Shanghai Aiyingshi Co's Net Current Asset Value has ranged from 4.47 to 456.75. According to the industry distribution chart, Shanghai Aiyingshi Co ranks #348 out of 558 companies in the Retail - Cyclical industry, placing it in the top 62.4%.
Is Shanghai Aiyingshi Co's Net Current Asset Value too high?
Shanghai Aiyingshi Co's current Net Current Asset Value of ¥2.79 is 63% below median its 10-year median of 7.56. Over the past 10 years, this metric has ranged from a low of 4.47 to a high of 456.75. Based on the distribution chart, Shanghai Aiyingshi Co ranks #348 out of 558 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Shanghai Aiyingshi Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shanghai Aiyingshi Co's Net Current Asset Value compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Shanghai Aiyingshi Co ranks #348 out of 558 companies for Net Current Asset Value. This places Shanghai Aiyingshi Co in the lower half of its industry. The industry median Net Current Asset Value is 3.24. Historically, Shanghai Aiyingshi Co's own Net Current Asset Value has ranged from 4.47 to 456.75 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 Retail - Cyclical company?
The median Net Current Asset Value among Retail - Cyclical companies is 3.24, based on 558 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 Shanghai Aiyingshi Co and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shanghai Aiyingshi Co's current Net Current Asset Value is ¥2.79, which is 63% below median its own 10-year median of 7.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shanghai Aiyingshi Co stock overvalued right now?
Based on GuruFocus' analysis, Shanghai Aiyingshi Co (SHSE:603214) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥19.17, compared to a current price of ¥13.66 — trading 28.7% below its estimated fair value. The current Net Current Asset Value is ¥2.79, which is 63% below median its 10-year median of 7.56. Shanghai Aiyingshi Co's overall GF Score™ is 84/100 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 Shanghai Aiyingshi Co (SHSE:603214), the current Net Current Asset Value is ¥2.79 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 Shanghai Aiyingshi Co (SHSE:603214) Overvalued in 2026?

Based on GuruFocus' analysis, Shanghai Aiyingshi Co stock appears to be undervalued. The current stock price of ¥13.66 is trading 28.7% below its estimated GF Value™ of ¥19.17. GuruFocus considers Shanghai Aiyingshi Co to be Modestly Undervalued.

Key valuation signals for SHSE:603214:

  • Net Current Asset Value: ¥2.79 (63% below median its 10-year median of 7.56)
  • GF Value™: ¥19.17 vs. price of ¥13.66 (28.7% below fair value)
  • GF Score™: 84/100 with 3 warning signs

No single metric tells the full story. See the SHSE:603214 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shanghai Aiyingshi Co Business Description

Address No. 729, Yanggao South Road, 5th Floor, Building 1, Century Financial Plaza, Shanghai, CHN, 200127
Shanghai Aiyingshi Co Ltd is engaged in selling and distribution of products like diaper, toy book, formula milk which include goat milk and milk powder, nutritional which include nutritional supplements, rice, noodles, biscuits, beverage, snack foods, and cooking ingredients, breast pump, safety supplies, clothes washing, and moisturizing.
84GF Score

Get the complete analysis for SHSE:603214

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

¥13.66
Price
¥19.17
GF Value