China FoodsSTU:CFH +1.84%53 Net Current Asset Value is €-0.15 as of Dec. 2025. GuruFocus rates STU:CFH with a GF Score™ of 53/100 and a GF Value™ of €0.34 (Fairly Valued). The stock has 1 warning sign investors should review. Among 64 Beverages - Non-Alcoholic companies, China Foods ranks worse than 1562498.44% 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).
China Foods's net current asset value per share for the quarter that ended in Dec. 2025 was €-0.15.
The historical rank and industry rank for China Foods's Net Current Asset Value or its related term are showing as below:
STU:CFH's Price-to-Net-Current-Asset-Value is not ranked *
in the Beverages - Non-Alcoholic industry.
Industry Median: 6.705 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
China Foods (STU:CFH) 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.
China Foods Net Current Asset Value Related Terms
China Foods Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for China Foods'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.
STU:CFH vs KO, PEP, MNST: Net Current Asset Value Comparison
For the Beverages - Non-Alcoholic subindustry, China Foods'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.
China Foods Price-to-Net-Current-Asset-Value vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Foods's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where China Foods'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 €-0.15 mean?
China Foods (STU:CFH) has a Net Current Asset Value of €-0.15 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 China Foods and its competitors. According to the industry distribution chart, China Foods ranks #999999 out of 64 companies in the Beverages - Non-Alcoholic industry.
Is China Foods' Net Current Asset Value too high?
China Foods' current Net Current Asset Value is €-0.15. Based on the distribution chart, China Foods ranks #999999 out of 64 companies in the Beverages - Non-Alcoholic industry, which is in the bottom quartile relative to peers. Overall, China Foods has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Foods' Net Current Asset Value compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, China Foods ranks #999999 out of 64 companies for Net Current Asset Value. This places China Foods in the lower half of its industry. The industry median Net Current Asset Value is 6.71. 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 Beverages - Non-Alcoholic company?
The median Net Current Asset Value among Beverages - Non-Alcoholic companies is 6.71, based on 64 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 China Foods and its competitors. For the Beverages - Non-Alcoholic industry, the median Net Current Asset Value is 6.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Foods's current Net Current Asset Value is €-0.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Foods stock overvalued right now?
Based on GuruFocus' analysis, China Foods (STU:CFH) is currently considered Fairly Valued. The stock's GF Value™ is €0.34, compared to a current price of €0.33 — trading 2.4% below its estimated fair value. The current Net Current Asset Value is €-0.15. China Foods' overall GF Score™ is 53/100 with 1 warning sign 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 China Foods (STU:CFH), the current Net Current Asset Value is €-0.15 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.
Is China Foods (STU:CFH) Overvalued in 2026?
Based on GuruFocus' analysis, China Foods stock appears to be undervalued.
The current stock price of €0.33 is trading 2.4% below its estimated GF Value™ of €0.34.
GuruFocus considers China Foods to be Fairly Valued.
Key valuation signals for STU:CFH:
Net Current Asset Value: €-0.15
GF Value™: €0.34 vs. price of €0.33 (2.4% below fair value)
No single metric tells the full story. See the STU:CFH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Foods Ltd is an investment holding company that operates in the beverage business. It offers twenty-four brands of products in ten types of beverages which include sparkling drink, juice, water, milk drink, energy drink, tea, coffee, functional nutrition drink, sports drink, plant-based protein drink, and alcoholic drink.
53GF Score
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