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Hikari Heights-Varus CoSSE:2137 58 Net Current Asset Value is 円828.21 as of Mar. 2026, which is 100% below its 10-year median of 0.66. GuruFocus rates SSE:2137 with a GF Score™ of 58/100 and a GF Value™ of 円730.38 (Fairly Valued). The stock has 5 warning signs investors should review. Among 272 Healthcare Providers & Services companies, Hikari Heights-Varus Co ranks better than 94.12% 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).
Hikari Heights-Varus Co's net current asset value per share for the quarter that ended in Mar. 2026 was 円828.21.
The historical rank and industry rank for Hikari Heights-Varus Co's Net Current Asset Value or its related term are showing as below:
SSE:2137'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.59 Med: 0.66 Max: 0.93
Current: 0.85
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Hikari Heights-Varus Co was 0.93. The lowest was 0.59. And the median was 0.66.
SSE:2137's Price-to-Net-Current-Asset-Value is ranked better than 94.12% of 272
companies
in the Healthcare Providers & Services industry
Industry Median: 6.02
vs SSE:2137: 0.85
Hikari Heights-Varus Co (SSE:2137) 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.
Hikari Heights-Varus Co Net Current Asset Value Related Terms
Hikari Heights-Varus Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Hikari Heights-Varus 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.
Hikari Heights-Varus Co Net Current Asset Value Chart
SSE:2137 vs HCA, THC, DVA: Net Current Asset Value Comparison
For the Medical Care Facilities subindustry, Hikari Heights-Varus 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.
Hikari Heights-Varus Co Price-to-Net-Current-Asset-Value vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Hikari Heights-Varus Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Hikari Heights-Varus 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 円828.21 mean?
Hikari Heights-Varus Co (SSE:2137) has a Net Current Asset Value of 円828.21 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 Hikari Heights-Varus Co and its competitors. This is 125386% above median its historical median of 0.66. Over the past decade, Hikari Heights-Varus Co's Net Current Asset Value has ranged from 0.59 to 0.93. According to the industry distribution chart, Hikari Heights-Varus Co ranks #16 out of 272 companies in the Healthcare Providers & Services industry, placing it in the top 5.9%.
Is Hikari Heights-Varus Co's Net Current Asset Value too high?
Hikari Heights-Varus Co's current Net Current Asset Value of 円828.21 is 125386% above median its 10-year median of 0.66. Over the past 10 years, this metric has ranged from a low of 0.59 to a high of 0.93. Based on the distribution chart, Hikari Heights-Varus Co ranks #16 out of 272 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Hikari Heights-Varus 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 Hikari Heights-Varus Co's Net Current Asset Value compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Hikari Heights-Varus Co ranks #16 out of 272 companies for Net Current Asset Value. This places Hikari Heights-Varus Co in the top 6% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 6.02. Historically, Hikari Heights-Varus Co's own Net Current Asset Value has ranged from 0.59 to 0.93 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 Healthcare Providers & Services company?
The median Net Current Asset Value among Healthcare Providers & Services companies is 6.02, based on 272 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 Hikari Heights-Varus Co and its competitors. For the Healthcare Providers & Services industry, the median Net Current Asset Value is 6.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hikari Heights-Varus Co's current Net Current Asset Value is 円828.21, which is 125386% above median its own 10-year median of 0.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikari Heights-Varus Co stock overvalued right now?
Based on GuruFocus' analysis, Hikari Heights-Varus Co (SSE:2137) is currently considered Fairly Valued. The stock's GF Value™ is 円730.38, compared to a current price of 円700.00 — trading 4.2% below its estimated fair value. The current Net Current Asset Value is 円828.21, which is 125386% above median its 10-year median of 0.66. Hikari Heights-Varus Co's overall GF Score™ is 58/100 with 5 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 Hikari Heights-Varus Co (SSE:2137), the current Net Current Asset Value is 円828.21 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 Hikari Heights-Varus Co (SSE:2137) Overvalued in 2026?
Based on GuruFocus' analysis, Hikari Heights-Varus Co stock appears to be undervalued.
The current stock price of 円700.00 is trading 4.2% below its estimated GF Value™ of 円730.38.
GuruFocus considers Hikari Heights-Varus Co to be Fairly Valued.
Key valuation signals for SSE:2137:
Net Current Asset Value: 円828.21 (125386% above median its 10-year median of 0.66)
GF Value™: 円730.38 vs. price of 円700.00 (4.2% below fair value)
No single metric tells the full story. See the SSE:2137 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hikari Heights-Varus Co Ltd is a Japanese firm engaged in operating senior homes. It operates nursing homes for the elderly. The company provides rooms for healthy elderly as well as ones requiring assisted living.
58GF Score
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