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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).
U-Tech Media's net current asset value per share for the quarter that ended in Dec. 2025 was NT$-9.90.
The historical rank and industry rank for U-Tech Media's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of U-Tech Media was 5.95. The lowest was 2.67. And the median was 4.31.
TPE:3050's Price-to-Net-Current-Asset-Value is not ranked *
in the Hardware industry.
Industry Median: 5.19 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
U-Tech Media (TPE:3050) 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.
U-Tech Media Net Current Asset Value Related Terms
U-Tech Media Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for U-Tech Media'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.
TPE:3050 vs AAPL: Net Current Asset Value Comparison
For the Consumer Electronics subindustry, U-Tech Media'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.
U-Tech Media Price-to-Net-Current-Asset-Value vs Hardware Industry
For the Hardware industry and Technology sector, U-Tech Media's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where U-Tech Media'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$-9.90 mean?
U-Tech Media (TPE:3050) has a Net Current Asset Value of NT$-9.90 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on U-Tech Media and its competitors. Over the past decade, U-Tech Media's Net Current Asset Value has ranged from 2.67 to 5.95. According to the industry distribution chart, U-Tech Media ranks #999999 out of 1846 companies in the Hardware industry.
Is U-Tech Media's Net Current Asset Value too high?
U-Tech Media's current Net Current Asset Value is NT$-9.90. Over the past 10 years, this metric has ranged from a low of 2.67 to a high of 5.95. Based on the distribution chart, U-Tech Media ranks #999999 out of 1846 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, U-Tech Media has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does U-Tech Media's Net Current Asset Value compare to AAPL?
According to the Hardware industry distribution chart, U-Tech Media ranks #999999 out of 1846 companies for Net Current Asset Value. This places U-Tech Media in the lower half of its industry. The industry median Net Current Asset Value is 5.19. Historically, U-Tech Media's own Net Current Asset Value has ranged from 2.67 to 5.95 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 5.19, 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 U-Tech Media and its competitors. For the Hardware industry, the median Net Current Asset Value is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. U-Tech Media's current Net Current Asset Value is NT$-9.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-Tech Media stock overvalued right now?
Based on GuruFocus' analysis, U-Tech Media (TPE:3050) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$17.00, compared to a current price of NT$12.15 — trading 28.5% below its estimated fair value. The current Net Current Asset Value is NT$-9.90. U-Tech Media's overall GF Score™ is 73/100 with 10 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 U-Tech Media (TPE:3050), the current Net Current Asset Value is NT$-9.90 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 U-Tech Media (TPE:3050) Overvalued in 2026?
Based on GuruFocus' analysis, U-Tech Media stock appears to be undervalued.
The current stock price of NT$12.15 is trading 28.5% below its estimated GF Value™ of NT$17.00.
GuruFocus considers U-Tech Media to be Modestly Undervalued.
Key valuation signals for TPE:3050:
Net Current Asset Value: NT$-9.90
GF Value™: NT$17.00 vs. price of NT$12.15 (28.5% below fair value)
No single metric tells the full story. See the TPE:3050 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
U-Tech Media Corp operates in the consumer electronics industry it manufactures and sells pre-recorded optical discs. The firm is engaged in the manufacturing of DVDs, CDs, and Blu-ray discs. The company also offers solutions like digital recording and mastering, stamper service, package service, and printing service. The company operates in four operating segments; Media storage segment, Electricity sales segment, Catering segment, Care services segment, and Other segment. It generates maximum of its revenue from the Media storage segment which is Engaged in the manufacture, processing and sales of optical discs.
73GF Score
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