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Wus Printed Circuit CoTPE:2316 -0.84%54 Net Current Asset Value is NT$5.27 as of Dec. 2025, which is 100% below its 10-year median of 2.93. GuruFocus rates TPE:2316 with a GF Score™ of 54/100 and a GF Value™ of NT$45.28 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,846 Hardware companies, Wus Printed Circuit Co ranks worse than 91.22% 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).
Wus Printed Circuit Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$5.27.
The historical rank and industry rank for Wus Printed Circuit Co's Net Current Asset Value or its related term are showing as below:
TPE:2316'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.28 Med: 2.93 Max: 206.92
Current: 33.59
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Wus Printed Circuit Co was 206.92. The lowest was 1.28. And the median was 2.93.
TPE:2316's Price-to-Net-Current-Asset-Value is ranked worse than 91.22% of 1846
companies
in the Hardware industry
Industry Median: 5.24
vs TPE:2316: 33.59
Wus Printed Circuit Co (TPE:2316) 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.
Wus Printed Circuit Co Net Current Asset Value Related Terms
Wus Printed Circuit Co Net Current Asset Value Historical Data
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The historical data trend for Wus Printed Circuit 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.
Wus Printed Circuit Co Net Current Asset Value Chart
TPE:2316 vs APH, GLW: Net Current Asset Value Comparison
For the Electronic Components subindustry, Wus Printed Circuit 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.
Wus Printed Circuit Co Price-to-Net-Current-Asset-Value vs Hardware Industry
For the Hardware industry and Technology sector, Wus Printed Circuit Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Wus Printed Circuit 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$5.27 mean?
Wus Printed Circuit Co (TPE:2316) has a Net Current Asset Value of NT$5.27 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 Wus Printed Circuit Co and its competitors. This is 80% above median its historical median of 2.93. Over the past decade, Wus Printed Circuit Co's Net Current Asset Value has ranged from 1.28 to 206.92. According to the industry distribution chart, Wus Printed Circuit Co ranks #1684 out of 1846 companies in the Hardware industry, placing it in the top 91.2%.
Is Wus Printed Circuit Co's Net Current Asset Value too high?
Wus Printed Circuit Co's current Net Current Asset Value of NT$5.27 is 80% above median its 10-year median of 2.93. Over the past 10 years, this metric has ranged from a low of 1.28 to a high of 206.92. Based on the distribution chart, Wus Printed Circuit Co ranks #1684 out of 1846 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Wus Printed Circuit Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wus Printed Circuit Co's Net Current Asset Value compare to APH and GLW?
According to the Hardware industry distribution chart, Wus Printed Circuit Co ranks #1684 out of 1846 companies for Net Current Asset Value. This places Wus Printed Circuit Co in the lower half of its industry. The industry median Net Current Asset Value is 5.24. Historically, Wus Printed Circuit Co's own Net Current Asset Value has ranged from 1.28 to 206.92 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 Hardware company?
The median Net Current Asset Value among Hardware companies is 5.24, based on 1,846 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 Wus Printed Circuit Co and its competitors. For the Hardware industry, the median Net Current Asset Value is 5.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wus Printed Circuit Co's current Net Current Asset Value is NT$5.27, which is 80% above median its own 10-year median of 2.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wus Printed Circuit Co stock overvalued right now?
Based on GuruFocus' analysis, Wus Printed Circuit Co (TPE:2316) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$45.28, compared to a current price of NT$177.00 — trading 290.9% above its estimated fair value. The current Net Current Asset Value is NT$5.27, which is 80% above median its 10-year median of 2.93. Wus Printed Circuit Co's overall GF Score™ is 54/100 with 7 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 Wus Printed Circuit Co (TPE:2316), the current Net Current Asset Value is NT$5.27 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 Wus Printed Circuit Co (TPE:2316) Overvalued in 2026?
Based on GuruFocus' analysis, Wus Printed Circuit Co stock appears to be overvalued.
The current stock price of NT$177.00 is trading 290.9% above its estimated GF Value™ of NT$45.28.
GuruFocus considers Wus Printed Circuit Co to be Significantly Overvalued.
Key valuation signals for TPE:2316:
Net Current Asset Value: NT$5.27 (80% above median its 10-year median of 2.93)
GF Value™: NT$45.28 vs. price of NT$177.00 (290.9% above fair value)
No single metric tells the full story. See the TPE:2316 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wus Printed Circuit Co Ltd manufactures and sells printed circuit boards in Taiwan. It engaged in the manufacture, processing, assembly, and sales of double-sided and multi-layer printed circuit boards and imported commodity trading business. The company's reportable segments are Manufacturing and trading of printed circuit boards, which derive key revenue, Assembly and trading of PCB/ light products, Investment, and Others. Geographically, the company derives maximum revenue from Asia (excluding Taiwan), and the rest from North America, Taiwan, Europe, and other regions.
54GF Score
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