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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).
Huapont Life Science Co's net current asset value per share for the quarter that ended in Jun. 2026 was ¥-3.65.
The historical rank and industry rank for Huapont Life Science Co's Net Current Asset Value or its related term are showing as below:
SZSE:002004's Price-to-Net-Current-Asset-Value is not ranked *
in the Agriculture industry.
Industry Median: 3.64 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Huapont Life Science Co (SZSE:002004) 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.
Huapont Life Science Co Net Current Asset Value Related Terms
Huapont Life Science Co Net Current Asset Value Historical Data
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The historical data trend for Huapont Life Science 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.
Huapont Life Science Co Net Current Asset Value Chart
SZSE:002004 vs CTVA, CF, MOS: Net Current Asset Value Comparison
For the Agricultural Inputs subindustry, Huapont Life Science 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.
Huapont Life Science Co Price-to-Net-Current-Asset-Value vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Huapont Life Science Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Huapont Life Science 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 ¥-3.65 mean?
Huapont Life Science Co (SZSE:002004) has a Net Current Asset Value of ¥-3.65 as of Jun. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Huapont Life Science Co and its competitors. According to the industry distribution chart, Huapont Life Science Co ranks #999999 out of 159 companies in the Agriculture industry.
Is Huapont Life Science Co's Net Current Asset Value too high?
Huapont Life Science Co's current Net Current Asset Value is ¥-3.65. Based on the distribution chart, Huapont Life Science Co ranks #999999 out of 159 companies in the Agriculture industry, which is in the bottom quartile relative to peers. Overall, Huapont Life Science Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Huapont Life Science Co's Net Current Asset Value compare to CTVA and CF?
According to the Agriculture industry distribution chart, Huapont Life Science Co ranks #999999 out of 159 companies for Net Current Asset Value. This places Huapont Life Science Co in the lower half of its industry. The industry median Net Current Asset Value is 3.64. 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 an Agriculture company?
The median Net Current Asset Value among Agriculture companies is 3.64, based on 159 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 Huapont Life Science Co and its competitors. For the Agriculture industry, the median Net Current Asset Value is 3.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Huapont Life Science Co's current Net Current Asset Value is ¥-3.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huapont Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, Huapont Life Science Co (SZSE:002004) is currently considered Fairly Valued. The stock's GF Value™ is ¥4.43, compared to a current price of ¥4.38 — trading 1.1% below its estimated fair value. The current Net Current Asset Value is ¥-3.65. Huapont Life Science Co's overall GF Score™ is 65/100 with 6 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 Huapont Life Science Co (SZSE:002004), the current Net Current Asset Value is ¥-3.65 as of Jun. 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 Huapont Life Science Co (SZSE:002004) Overvalued in 2026?
Based on GuruFocus' analysis, Huapont Life Science Co stock appears to be undervalued.
The current stock price of ¥4.38 is trading 1.1% below its estimated GF Value™ of ¥4.43.
GuruFocus considers Huapont Life Science Co to be Fairly Valued.
Key valuation signals for SZSE:002004:
Net Current Asset Value: ¥-3.65
GF Value™: ¥4.43 vs. price of ¥4.38 (1.1% below fair value)
No single metric tells the full story. See the SZSE:002004 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Huapont Life Science Co Ltd is a China-based company engaged in the manufacturing and distribution of pharmaceutical products. In addition, the company is also engaged in the agrochemical business and medical business. The agrochemical department is mainly engaged in the research and development, production, sales, and technical services of pesticide intermediates, original drugs, and preparations.
65GF Score
Get the complete analysis for SZSE:002004
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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