G-Shank Enterprise Co (TPE:2476) Net Current Asset Value: NT$21.45 (As of Dec. 2025) — 978% Above Median

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TPE:2476 G-Shank Enterprise Co Ltd TPE:2476
77 GF Score
Price NT$129.50
GF Value NT$83.97
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is G-Shank Enterprise Co Net Current Asset Value?

G-Shank Enterprise Co TPE:2476 +6.15% 77 Net Current Asset Value is NT$21.45 as of Dec. 2025, which is 100% below its 10-year median of 1.99. GuruFocus rates TPE:2476 with a GF Score™ of 77/100 and a GF Value™ of NT$83.97 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 2,214 Industrial Products companies, G-Shank Enterprise Co ranks worse than 53.3% 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).

G-Shank Enterprise Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$21.45.

The historical rank and industry rank for G-Shank Enterprise Co's Net Current Asset Value or its related term are showing as below:

TPE:2476' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.31   Med: 1.99   Max: 6.04
Current: 6.04

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of G-Shank Enterprise Co was 6.04. The lowest was 1.31. And the median was 1.99.

TPE:2476's Price-to-Net-Current-Asset-Value is ranked worse than
53.3% of 2214 companies
in the Industrial Products industry
Industry Median: 5.165 vs TPE:2476: 6.04

G-Shank Enterprise Co  (TPE:2476) 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.


G-Shank Enterprise Co Net Current Asset Value Related Terms


G-Shank Enterprise Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for G-Shank Enterprise 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.

G-Shank Enterprise Co Net Current Asset Value Chart

G-Shank Enterprise 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 17.47 19.70 19.30 20.56 21.45

G-Shank Enterprise 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 20.56 21.76 16.59 19.23 21.45

TPE:2476 vs GEV, ETN, PH: Net Current Asset Value Comparison

For the Specialty Industrial Machinery subindustry, G-Shank Enterprise 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.


G-Shank Enterprise Co Price-to-Net-Current-Asset-Value vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, G-Shank Enterprise Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


TPE:2476
77GF Score
G-Shank Enterprise Co Ltd TPE:2476
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

G-Shank Enterprise Co Net Current Asset Value Calculation

G-Shank Enterprise 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)
=(8925.111-3570.792-682.784-0)/217.753
=21.45

G-Shank Enterprise 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)
=(8925.111-3570.792-682.784-0)/217.753
=21.45

* 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$21.45 mean?
G-Shank Enterprise Co (TPE:2476) has a Net Current Asset Value of NT$21.45 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 G-Shank Enterprise Co and its competitors. This is 978% above median its historical median of 1.99. Over the past decade, G-Shank Enterprise Co's Net Current Asset Value has ranged from 1.31 to 6.04. According to the industry distribution chart, G-Shank Enterprise Co ranks #1180 out of 2214 companies in the Industrial Products industry, placing it in the top 53.3%.
Is G-Shank Enterprise Co's Net Current Asset Value too high?
G-Shank Enterprise Co's current Net Current Asset Value of NT$21.45 is 978% above median its 10-year median of 1.99. Over the past 10 years, this metric has ranged from a low of 1.31 to a high of 6.04. Based on the distribution chart, G-Shank Enterprise Co ranks #1180 out of 2214 companies in the Industrial Products industry, which is below the industry midpoint. Overall, G-Shank Enterprise Co has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does G-Shank Enterprise Co's Net Current Asset Value compare to GEV and ETN?
According to the Industrial Products industry distribution chart, G-Shank Enterprise Co ranks #1180 out of 2214 companies for Net Current Asset Value. This places G-Shank Enterprise Co in the lower half of its industry. The industry median Net Current Asset Value is 5.17. Historically, G-Shank Enterprise Co's own Net Current Asset Value has ranged from 1.31 to 6.04 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 an Industrial Products company?
The median Net Current Asset Value among Industrial Products companies is 5.17, based on 2,214 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 G-Shank Enterprise Co and its competitors. For the Industrial Products industry, the median Net Current Asset Value is 5.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. G-Shank Enterprise Co's current Net Current Asset Value is NT$21.45, which is 978% above median its own 10-year median of 1.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is G-Shank Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, G-Shank Enterprise Co (TPE:2476) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$83.97, compared to a current price of NT$129.50 — trading 54.2% above its estimated fair value. The current Net Current Asset Value is NT$21.45, which is 978% above median its 10-year median of 1.99. G-Shank Enterprise Co's overall GF Score™ is 77/100 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 G-Shank Enterprise Co (TPE:2476), the current Net Current Asset Value is NT$21.45 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 G-Shank Enterprise Co (TPE:2476) Overvalued in 2026?

Based on GuruFocus' analysis, G-Shank Enterprise Co stock appears to be overvalued. The current stock price of NT$129.50 is trading 54.2% above its estimated GF Value™ of NT$83.97. GuruFocus considers G-Shank Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:2476:

  • Net Current Asset Value: NT$21.45 (978% above median its 10-year median of 1.99)
  • GF Value™: NT$83.97 vs. price of NT$129.50 (54.2% above fair value)
  • GF Score™: 77/100 with 7 warning signs

No single metric tells the full story. See the TPE:2476 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


G-Shank Enterprise Co Business Description

Address No. 1, Jiuzhou Road, Jiudou Li, Hsinwu District, Taoyuan, TWN
G-Shank Enterprise Co Ltd is a Taiwan-based company that engages in the production of molds, stamping parts, fixtures and tools, automatic machines and electrical appliances, and mechanical components. Its products include Stepping motors, Spindle motors, Molds, punching items, Metal stamping tools, and Connectors. Its products are used in Automotive parts, Electronics components, Medical parts, Industrial parts, and others. The firm has two reporting departments: the stamping parts department and the general investment department. The firm generates key revenue from the stamping parts department, which is mainly engaged in the manufacturing and production, processing, and trading of stamping components. Geographically, the company generates key revenue from Taiwan.
77GF Score

Get the complete analysis for TPE:2476

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

NT$129.50
Price
NT$83.97
GF Value