Yonyu Plastics Co (TPE:1323) Net Current Asset Value: NT$4.51 (As of Dec. 2025) — 68% Below Median

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TPE:1323 Yonyu Plastics Co Ltd TPE:1323
69 GF Score
Price NT$20.20
GF Value NT$16.72
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Yonyu Plastics Co Net Current Asset Value?

Yonyu Plastics Co TPE:1323 69 Net Current Asset Value is NT$4.51 as of Dec. 2025, which is 100% below its 10-year median of 14.02. GuruFocus rates TPE:1323 with a GF Score™ of 69/100 and a GF Value™ of NT$16.72 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 221 Packaging & Containers companies, Yonyu Plastics Co ranks worse than 57.92% 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).

Yonyu Plastics Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$4.51.

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

TPE:1323' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.31   Med: 14.02   Max: 43.37
Current: 4.48

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Yonyu Plastics Co was 43.37. The lowest was 4.31. And the median was 14.02.

TPE:1323's Price-to-Net-Current-Asset-Value is ranked worse than
57.92% of 221 companies
in the Packaging & Containers industry
Industry Median: 3.41 vs TPE:1323: 4.48

Yonyu Plastics Co  (TPE:1323) 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.


Yonyu Plastics Co Net Current Asset Value Related Terms


Yonyu Plastics Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Yonyu Plastics 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.

Yonyu Plastics Co Net Current Asset Value Chart

Yonyu Plastics 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 -5.67 -4.92 -4.71 3.53 4.51

Yonyu Plastics Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 3.53 2.99 2.29 3.00 4.51

TPE:1323 vs SW, PKG, IP: Net Current Asset Value Comparison

For the Packaging & Containers subindustry, Yonyu Plastics 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.


Yonyu Plastics Co Price-to-Net-Current-Asset-Value vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Yonyu Plastics Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


TPE:1323
69GF Score
Yonyu Plastics Co Ltd TPE:1323
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yonyu Plastics Co Net Current Asset Value Calculation

Yonyu Plastics 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)
=(2542.306-2130.72-0-0)/91.275
=4.51

Yonyu Plastics Co's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(2542.306-2130.72-0-0)/91.275
=4.51

* 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 NT$4.51 mean?
Yonyu Plastics Co (TPE:1323) has a Net Current Asset Value of NT$4.51 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 Yonyu Plastics Co and its competitors. This is 68% below median its historical median of 14.02. Over the past decade, Yonyu Plastics Co's Net Current Asset Value has ranged from 4.31 to 43.37. According to the industry distribution chart, Yonyu Plastics Co ranks #128 out of 221 companies in the Packaging & Containers industry, placing it in the top 57.9%.
Is Yonyu Plastics Co's Net Current Asset Value too high?
Yonyu Plastics Co's current Net Current Asset Value of NT$4.51 is 68% below median its 10-year median of 14.02. Over the past 10 years, this metric has ranged from a low of 4.31 to a high of 43.37. Based on the distribution chart, Yonyu Plastics Co ranks #128 out of 221 companies in the Packaging & Containers industry, which is below the industry midpoint. Overall, Yonyu Plastics Co has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yonyu Plastics Co's Net Current Asset Value compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Yonyu Plastics Co ranks #128 out of 221 companies for Net Current Asset Value. This places Yonyu Plastics Co in the lower half of its industry. The industry median Net Current Asset Value is 3.41. Historically, Yonyu Plastics Co's own Net Current Asset Value has ranged from 4.31 to 43.37 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 Packaging & Containers company?
The median Net Current Asset Value among Packaging & Containers companies is 3.41, based on 221 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 Yonyu Plastics Co and its competitors. For the Packaging & Containers industry, the median Net Current Asset Value is 3.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yonyu Plastics Co's current Net Current Asset Value is NT$4.51, which is 68% below median its own 10-year median of 14.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yonyu Plastics Co stock overvalued right now?
Based on GuruFocus' analysis, Yonyu Plastics Co (TPE:1323) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$16.72, compared to a current price of NT$20.20 — trading 20.8% above its estimated fair value. The current Net Current Asset Value is NT$4.51, which is 68% below median its 10-year median of 14.02. Yonyu Plastics Co's overall GF Score™ is 69/100 with 4 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 Yonyu Plastics Co (TPE:1323), the current Net Current Asset Value is NT$4.51 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 Yonyu Plastics Co (TPE:1323) Overvalued in 2026?

Based on GuruFocus' analysis, Yonyu Plastics Co stock appears to be overvalued. The current stock price of NT$20.20 is trading 20.8% above its estimated GF Value™ of NT$16.72. GuruFocus considers Yonyu Plastics Co to be Modestly Overvalued.

Key valuation signals for TPE:1323:

  • Net Current Asset Value: NT$4.51 (68% below median its 10-year median of 14.02)
  • GF Value™: NT$16.72 vs. price of NT$20.20 (20.8% above fair value)
  • GF Score™: 69/100 with 4 warning signs

No single metric tells the full story. See the TPE:1323 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yonyu Plastics Co Business Description

Address No.88, Sheng Li Road, Rende District, Tainan, TWN, 717
Yonyu Plastics Co Ltd is engaged in the manufacture, wholesale, and retail of a range of plastic products. Its products include plastic bottles, tubes, and in-mold labeled cups, among others. The company also provides services such as engineering design, mold fabrication, and extrusion. Its products are used for Household cleaning supplies. Personal cleaning supplies and cosmetic packaging material. Geographically, it operates in Taiwan and Mainland China.
69GF Score

Get the complete analysis for TPE:1323

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

NT$20.20
Price
NT$16.72
GF Value