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Everest Textile CoTPE:1460 -0.14%53 Net Current Asset Value is NT$0.23 as of Dec. 2025, which is 100% below its 10-year median of 18.79. GuruFocus rates TPE:1460 with a GF Score™ of 53/100 and a GF Value™ of NT$6.36 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 629 Manufacturing - Apparel & Accessories companies, Everest Textile Co ranks worse than 94.91% 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).
Everest Textile Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$0.23.
The historical rank and industry rank for Everest Textile Co's Net Current Asset Value or its related term are showing as below:
TPE:1460'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.45 Med: 18.79 Max: 120
Current: 30.65
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Everest Textile Co was 120.00. The lowest was 6.45. And the median was 18.79.
TPE:1460's Price-to-Net-Current-Asset-Value is ranked worse than 94.91% of 629
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.93
vs TPE:1460: 30.65
Everest Textile Co (TPE:1460) 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.
Everest Textile Co Net Current Asset Value Related Terms
Everest Textile Co Net Current Asset Value Historical Data
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The historical data trend for Everest Textile 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.
Everest Textile Co Net Current Asset Value Competitor Comparison
For the Textile Manufacturing subindustry, Everest Textile 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.
Everest Textile Co Price-to-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Everest Textile Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Everest Textile 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 NT$0.23 mean?
Everest Textile Co (TPE:1460) has a Net Current Asset Value of NT$0.23 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 Everest Textile Co and its competitors. This is 99% below median its historical median of 18.79. Over the past decade, Everest Textile Co's Net Current Asset Value has ranged from 6.45 to 120.00. According to the industry distribution chart, Everest Textile Co ranks #597 out of 629 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 94.9%.
Is Everest Textile Co's Net Current Asset Value too high?
Everest Textile Co's current Net Current Asset Value of NT$0.23 is 99% below median its 10-year median of 18.79. Over the past 10 years, this metric has ranged from a low of 6.45 to a high of 120.00. Based on the distribution chart, Everest Textile Co ranks #597 out of 629 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Everest Textile Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Everest Textile Co's Net Current Asset Value compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Everest Textile Co ranks #597 out of 629 companies for Net Current Asset Value. This places Everest Textile Co in the lower half of its industry. The industry median Net Current Asset Value is 2.93. Historically, Everest Textile Co's own Net Current Asset Value has ranged from 6.45 to 120.00 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 Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 2.93, based on 629 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 Everest Textile Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Everest Textile Co's current Net Current Asset Value is NT$0.23, which is 99% below median its own 10-year median of 18.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everest Textile Co stock overvalued right now?
Based on GuruFocus' analysis, Everest Textile Co (TPE:1460) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.36, compared to a current price of NT$7.05 — trading 10.8% above its estimated fair value. The current Net Current Asset Value is NT$0.23, which is 99% below median its 10-year median of 18.79. Everest Textile Co's overall GF Score™ is 53/100 with 3 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 Everest Textile Co (TPE:1460), the current Net Current Asset Value is NT$0.23 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 Everest Textile Co (TPE:1460) Overvalued in 2026?
Based on GuruFocus' analysis, Everest Textile Co stock appears to be overvalued.
The current stock price of NT$7.05 is trading 10.8% above its estimated GF Value™ of NT$6.36.
GuruFocus considers Everest Textile Co to be Modestly Overvalued.
Key valuation signals for TPE:1460:
Net Current Asset Value: NT$0.23 (99% below median its 10-year median of 18.79)
GF Value™: NT$6.36 vs. price of NT$7.05 (10.8% above fair value)
No single metric tells the full story. See the TPE:1460 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Everest Textile Co Ltd, along with its subsidiaries, is engaged in the production and sale of various textile products, such as chemical fiber fabrics, cotton fabrics, and blended fabrics. The reportable segments of the company are as follows: i) Textile segment, ii) Investment segment. The majority of revenue is derived from the Textile segment, which includes the sale of its core products: finished fabrics, Textured yarn, and Others. Geographically, the company operates in five regions: Taiwan, China, Thailand, the United States, and Ethiopia, with the maximum revenue generated from Taiwan.
53GF 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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