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San Fu Chemical CoTPE:4755 -4.73%85 Net Current Asset Value is NT$0.11 as of Dec. 2025, which is 100% below its 10-year median of 11.01. GuruFocus rates TPE:4755 with a GF Score™ of 85/100 and a GF Value™ of NT$127.57 (Fairly Valued). The stock has 6 warning signs investors should review. Among 945 Chemicals companies, San Fu Chemical Co ranks worse than 99.58% 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).
San Fu Chemical Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$0.11.
The historical rank and industry rank for San Fu Chemical Co's Net Current Asset Value or its related term are showing as below:
TPE:4755'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.97 Med: 11.01 Max: 6275
Current: 1190.91
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of San Fu Chemical Co was 6275.00. The lowest was 2.97. And the median was 11.01.
TPE:4755's Price-to-Net-Current-Asset-Value is ranked worse than 99.58% of 945
companies
in the Chemicals industry
Industry Median: 5.15
vs TPE:4755: 1190.91
San Fu Chemical Co (TPE:4755) 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.
San Fu Chemical Co Net Current Asset Value Related Terms
San Fu Chemical Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for San Fu Chemical 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.
TPE:4755 vs LIN, SHW, ECL: Net Current Asset Value Comparison
For the Specialty Chemicals subindustry, San Fu Chemical 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.
San Fu Chemical Co Price-to-Net-Current-Asset-Value vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, San Fu Chemical Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where San Fu Chemical 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$0.11 mean?
San Fu Chemical Co (TPE:4755) has a Net Current Asset Value of NT$0.11 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 San Fu Chemical Co and its competitors. This is 99% below median its historical median of 11.01. Over the past decade, San Fu Chemical Co's Net Current Asset Value has ranged from 2.97 to 6,275.00. According to the industry distribution chart, San Fu Chemical Co ranks #941 out of 945 companies in the Chemicals industry, placing it in the top 99.6%.
Is San Fu Chemical Co's Net Current Asset Value too high?
San Fu Chemical Co's current Net Current Asset Value of NT$0.11 is 99% below median its 10-year median of 11.01. Over the past 10 years, this metric has ranged from a low of 2.97 to a high of 6,275.00. Based on the distribution chart, San Fu Chemical Co ranks #941 out of 945 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, San Fu Chemical Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fu Chemical Co's Net Current Asset Value compare to LIN and SHW?
According to the Chemicals industry distribution chart, San Fu Chemical Co ranks #941 out of 945 companies for Net Current Asset Value. This places San Fu Chemical Co in the lower half of its industry. The industry median Net Current Asset Value is 5.15. Historically, San Fu Chemical Co's own Net Current Asset Value has ranged from 2.97 to 6,275.00 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 Chemicals company?
The median Net Current Asset Value among Chemicals companies is 5.15, based on 945 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 San Fu Chemical Co and its competitors. For the Chemicals industry, the median Net Current Asset Value is 5.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fu Chemical Co's current Net Current Asset Value is NT$0.11, which is 99% below median its own 10-year median of 11.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fu Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, San Fu Chemical Co (TPE:4755) is currently considered Fairly Valued. The stock's GF Value™ is NT$127.57, compared to a current price of NT$131.00 — trading 2.7% above its estimated fair value. The current Net Current Asset Value is NT$0.11, which is 99% below median its 10-year median of 11.01. San Fu Chemical Co's overall GF Score™ is 85/100 with 6 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 San Fu Chemical Co (TPE:4755), the current Net Current Asset Value is NT$0.11 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 San Fu Chemical Co (TPE:4755) Overvalued in 2026?
Based on GuruFocus' analysis, San Fu Chemical Co stock appears to be overvalued.
The current stock price of NT$131.00 is trading 2.7% above its estimated GF Value™ of NT$127.57.
GuruFocus considers San Fu Chemical Co to be Fairly Valued.
Key valuation signals for TPE:4755:
Net Current Asset Value: NT$0.11 (99% below median its 10-year median of 11.01)
GF Value™: NT$127.57 vs. price of NT$131.00 (2.7% above fair value)
No single metric tells the full story. See the TPE:4755 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
San Fu Chemical Co Ltd is engaged in investing in the manufacture and sales of various chemical products. The company's products and services are: Precision chemicals, Basic chemicals, Food ingredients and additives, Grinding fluid outsourcing, Developer waste liquid recycling, and Commissioned inspection. It operates in two segments: Department of fine and high fine chemicals: Mainly engaged in the manufacturing, processing, and trading of chemical cleaning and etching agents; Department of basic chemicals: Mainly engaged in the manufacturing, processing, and trading of food additives. The majority of the revenue is derived from the Department of fine and high fine chemicals segment.
85GF 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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