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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).
The historical rank and industry rank for Shanghai Lily & Beauty Cosmetics Co's Net Current Asset Value or its related term are showing as below:
SHSE:605136'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.16 Med: 2.77 Max: 5.55
Current: 1.92
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Shanghai Lily & Beauty Cosmetics Co was 5.55. The lowest was 1.16. And the median was 2.77.
SHSE:605136's Price-to-Net-Current-Asset-Value is ranked better than 67.8% of 559
companies
in the Retail - Cyclical industry
Industry Median: 3.09
vs SHSE:605136: 1.92
Shanghai Lily & Beauty Cosmetics Co (SHSE:605136) 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.
Shanghai Lily & Beauty Cosmetics Co Net Current Asset Value Related Terms
Shanghai Lily & Beauty Cosmetics 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.
Shanghai Lily & Beauty Cosmetics Co Net Current Asset Value Chart
SHSE:605136 vs AMZN, BABA, PDD: Net Current Asset Value Comparison
For the Internet Retail subindustry, Shanghai Lily & Beauty Cosmetics 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 Lily & Beauty Cosmetics Co Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Shanghai Lily & Beauty Cosmetics Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Shanghai Lily & Beauty Cosmetics 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 ¥3.78 mean?
Shanghai Lily & Beauty Cosmetics Co (SHSE:605136) has a Net Current Asset Value of ¥3.78 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 Lily & Beauty Cosmetics Co and its competitors. This is 36% above median its historical median of 2.77. Over the past decade, Shanghai Lily & Beauty Cosmetics Co's Net Current Asset Value has ranged from 1.16 to 5.55. According to the industry distribution chart, Shanghai Lily & Beauty Cosmetics Co ranks #180 out of 559 companies in the Retail - Cyclical industry, placing it in the top 32.2%.
Is Shanghai Lily & Beauty Cosmetics Co's Net Current Asset Value too high?
Shanghai Lily & Beauty Cosmetics Co's current Net Current Asset Value of ¥3.78 is 36% above median its 10-year median of 2.77. Over the past 10 years, this metric has ranged from a low of 1.16 to a high of 5.55. Based on the distribution chart, Shanghai Lily & Beauty Cosmetics Co ranks #180 out of 559 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Shanghai Lily & Beauty Cosmetics 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 Shanghai Lily & Beauty Cosmetics Co's Net Current Asset Value compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Shanghai Lily & Beauty Cosmetics Co ranks #180 out of 559 companies for Net Current Asset Value. This puts Shanghai Lily & Beauty Cosmetics Co in the upper half of its industry. The industry median Net Current Asset Value is 3.09. Historically, Shanghai Lily & Beauty Cosmetics Co's own Net Current Asset Value has ranged from 1.16 to 5.55 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 3.09, based on 559 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 Lily & Beauty Cosmetics Co and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shanghai Lily & Beauty Cosmetics Co's current Net Current Asset Value is ¥3.78, which is 36% above median its own 10-year median of 2.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shanghai Lily & Beauty Cosmetics Co stock overvalued right now?
Based on GuruFocus' analysis, Shanghai Lily & Beauty Cosmetics Co (SHSE:605136) is currently considered Fairly Valued. The stock's GF Value™ is ¥7.27, compared to a current price of ¥7.24 — trading 0.4% below its estimated fair value. The current Net Current Asset Value is ¥3.78, which is 36% above median its 10-year median of 2.77. Shanghai Lily & Beauty Cosmetics Co's overall GF Score™ is 58/100 with 2 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 Lily & Beauty Cosmetics Co (SHSE:605136), the current Net Current Asset Value is ¥3.78 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 Lily & Beauty Cosmetics Co (SHSE:605136) Overvalued in 2026?
Based on GuruFocus' analysis, Shanghai Lily & Beauty Cosmetics Co stock appears to be undervalued.
The current stock price of ¥7.24 is trading 0.4% below its estimated GF Value™ of ¥7.27.
GuruFocus considers Shanghai Lily & Beauty Cosmetics Co to be Fairly Valued.
Key valuation signals for SHSE:605136:
Net Current Asset Value: ¥3.78 (36% above median its 10-year median of 2.77)
GF Value™: ¥7.27 vs. price of ¥7.24 (0.4% below fair value)
No single metric tells the full story. See the SHSE:605136 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shanghai Lily & Beauty Cosmetics Co Business Description
Shanghai Lily & Beauty Cosmetics Co Ltd is a provider of online cosmetics marketing and retailing services in China. The company is authorized by and cooperating with the international cosmetics groups, such as Kanebo, AmorePacific, Henkel, has obtained the authorization of more than 50 renowned brands including Erno Laszlo, Whoo, Sulwhasoo, Laneige and Schwarzkopf to sell their products in China, as a reliable partner.
58GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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