Uniflex Technology (TPE:3321) Net Current Asset Value: NT$2.65 (As of Dec. 2025) — 74% Below Median

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Director of Data and Quant Analytics at GuruFocus
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TPE:3321 Uniflex Technology Inc TPE:3321
63 GF Score
Price NT$18.40
GF Value NT$25.77
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Uniflex Technology Net Current Asset Value?

Uniflex Technology TPE:3321 -2.65% 63 Net Current Asset Value is NT$2.65 as of Dec. 2025, which is 100% below its 10-year median of 10.01. GuruFocus rates TPE:3321 with a GF Score™ of 63/100 and a GF Value™ of NT$25.77 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,846 Hardware companies, Uniflex Technology ranks worse than 62.03% 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).

Uniflex Technology's net current asset value per share for the quarter that ended in Dec. 2025 was NT$2.65.

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

TPE:3321' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.4   Med: 10.01   Max: 493.54
Current: 6.94

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Uniflex Technology was 493.54. The lowest was 6.40. And the median was 10.01.

TPE:3321's Price-to-Net-Current-Asset-Value is ranked worse than
62.03% of 1846 companies
in the Hardware industry
Industry Median: 4.98 vs TPE:3321: 6.94

Uniflex Technology  (TPE:3321) 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.


Uniflex Technology Net Current Asset Value Related Terms


Uniflex Technology Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Uniflex Technology'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.

Uniflex Technology Net Current Asset Value Chart

Uniflex Technology 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 -0.22 -0.85 2.28 0.05 2.65

Uniflex Technology 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 0.05 -1.03 -4.70 -5.69 2.65

TPE:3321 vs APH, GLW: Net Current Asset Value Comparison

For the Electronic Components subindustry, Uniflex Technology'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.


Uniflex Technology Price-to-Net-Current-Asset-Value vs Hardware Industry

For the Hardware industry and Technology sector, Uniflex Technology's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Uniflex Technology's Price-to-Net-Current-Asset-Value falls into.


TPE:3321
63GF Score
Uniflex Technology Inc TPE:3321
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uniflex Technology Net Current Asset Value Calculation

Uniflex Technology'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)
=(1649.73-1421.768-0-0)/86.114
=2.65

Uniflex Technology'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)
=(1649.73-1421.768-0-0)/86.114
=2.65

* 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$2.65 mean?
Uniflex Technology (TPE:3321) has a Net Current Asset Value of NT$2.65 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 Uniflex Technology and its competitors. This is 74% below median its historical median of 10.01. Over the past decade, Uniflex Technology's Net Current Asset Value has ranged from 6.40 to 493.54. According to the industry distribution chart, Uniflex Technology ranks #1145 out of 1846 companies in the Hardware industry, placing it in the top 62%.
Is Uniflex Technology's Net Current Asset Value too high?
Uniflex Technology's current Net Current Asset Value of NT$2.65 is 74% below median its 10-year median of 10.01. Over the past 10 years, this metric has ranged from a low of 6.40 to a high of 493.54. Based on the distribution chart, Uniflex Technology ranks #1145 out of 1846 companies in the Hardware industry, which is below the industry midpoint. Overall, Uniflex Technology has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Uniflex Technology's Net Current Asset Value compare to APH and GLW?
According to the Hardware industry distribution chart, Uniflex Technology ranks #1145 out of 1846 companies for Net Current Asset Value. This places Uniflex Technology in the lower half of its industry. The industry median Net Current Asset Value is 4.98. Historically, Uniflex Technology's own Net Current Asset Value has ranged from 6.40 to 493.54 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 4.98, 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 Uniflex Technology and its competitors. For the Hardware industry, the median Net Current Asset Value is 4.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uniflex Technology's current Net Current Asset Value is NT$2.65, which is 74% below median its own 10-year median of 10.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uniflex Technology stock overvalued right now?
Based on GuruFocus' analysis, Uniflex Technology (TPE:3321) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$25.77, compared to a current price of NT$18.40 — trading 28.6% below its estimated fair value. The current Net Current Asset Value is NT$2.65, which is 74% below median its 10-year median of 10.01. Uniflex Technology's overall GF Score™ is 63/100 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 Uniflex Technology (TPE:3321), the current Net Current Asset Value is NT$2.65 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 Uniflex Technology (TPE:3321) Overvalued in 2026?

Based on GuruFocus' analysis, Uniflex Technology stock appears to be undervalued. The current stock price of NT$18.40 is trading 28.6% below its estimated GF Value™ of NT$25.77. GuruFocus considers Uniflex Technology to be Modestly Undervalued.

Key valuation signals for TPE:3321:

  • Net Current Asset Value: NT$2.65 (74% below median its 10-year median of 10.01)
  • GF Value™: NT$25.77 vs. price of NT$18.40 (28.6% below fair value)
  • GF Score™: 63/100 with 4 warning signs

No single metric tells the full story. See the TPE:3321 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Uniflex Technology Business Description

Address No. 38, Xingbang Road, Taoyuan District, Taoyuan, TWN, 330
Uniflex Technology Inc is engaged in the manufacturing, processing, and sales of various printed circuit boards and electronic components. The company's products include Single-sided FPC, Double-sided FPC, Double access, and Multi-Layer FPC, which are used in various applications such as Information technology, Communication, Consumer electronics, Automotive, Medical Equipment, and Industrial Equipment. Geographically, its operations are spread across Taiwan and Mainland China, with the majority of the revenue generating from Mainland China.
63GF Score

Get the complete analysis for TPE:3321

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

NT$18.40
Price
NT$25.77
GF Value