Win Win Precision Technology Co (TPE:4949) Net Current Asset Value: NT$20.99 (As of Dec. 2025) — 1774% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:4949 Win Win Precision Technology Co Ltd TPE:4949
53 GF Score
Price NT$78.70
GF Value NT$21.20
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Win Win Precision Technology Co Net Current Asset Value?

Win Win Precision Technology Co TPE:4949 -2.48% 53 Net Current Asset Value is NT$20.99 as of Dec. 2025, which is 100% below its 10-year median of 1.12. GuruFocus rates TPE:4949 with a GF Score™ of 53/100 and a GF Value™ of NT$21.20 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 719 Semiconductors companies, Win Win Precision Technology Co ranks better than 76.63% 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).

Win Win Precision Technology Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$20.99.

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

TPE:4949' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.24   Med: 1.12   Max: 3.84
Current: 3.75

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Win Win Precision Technology Co was 3.84. The lowest was 0.24. And the median was 1.12.

TPE:4949's Price-to-Net-Current-Asset-Value is ranked better than
76.63% of 719 companies
in the Semiconductors industry
Industry Median: 8.4 vs TPE:4949: 3.75

Win Win Precision Technology Co  (TPE:4949) 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.


Win Win Precision Technology Co Net Current Asset Value Related Terms


Win Win Precision Technology Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Win Win Precision Technology 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.

Win Win Precision Technology Co Net Current Asset Value Chart

Win Win Precision Technology Co Annual Data
Trend Dec13 Dec14 Dec15 Dec16 Dec17 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 12.16 21.60 22.61 20.28 20.99

Win Win Precision Technology Co Quarterly Data
Dec16 Jun17 Dec17 Jun18 Dec21 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 20.28 19.36 19.87 20.71 20.99

TPE:4949 vs FSLR, NXT, ENPH: Net Current Asset Value Comparison

For the Solar subindustry, Win Win Precision Technology 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.


Win Win Precision Technology Co Price-to-Net-Current-Asset-Value vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Win Win Precision Technology Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


TPE:4949
53GF Score
Win Win Precision Technology Co Ltd TPE:4949
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Win Win Precision Technology Co Net Current Asset Value Calculation

Win Win Precision Technology 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)
=(2035.918-620.2-0-0)/67.433
=20.99

Win Win Precision Technology 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)
=(2035.918-620.2-0-0)/67.433
=20.99

* 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$20.99 mean?
Win Win Precision Technology Co (TPE:4949) has a Net Current Asset Value of NT$20.99 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 Win Win Precision Technology Co and its competitors. This is 1774% above median its historical median of 1.12. Over the past decade, Win Win Precision Technology Co's Net Current Asset Value has ranged from 0.24 to 3.84. According to the industry distribution chart, Win Win Precision Technology Co ranks #168 out of 719 companies in the Semiconductors industry, placing it in the top 23.4%.
Is Win Win Precision Technology Co's Net Current Asset Value too high?
Win Win Precision Technology Co's current Net Current Asset Value of NT$20.99 is 1774% above median its 10-year median of 1.12. Over the past 10 years, this metric has ranged from a low of 0.24 to a high of 3.84. Based on the distribution chart, Win Win Precision Technology Co ranks #168 out of 719 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Win Win Precision Technology Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Win Win Precision Technology Co's Net Current Asset Value compare to FSLR and NXT?
According to the Semiconductors industry distribution chart, Win Win Precision Technology Co ranks #168 out of 719 companies for Net Current Asset Value. This places Win Win Precision Technology Co in the top 23% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 8.40. Historically, Win Win Precision Technology Co's own Net Current Asset Value has ranged from 0.24 to 3.84 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 Semiconductors company?
The median Net Current Asset Value among Semiconductors companies is 8.40, based on 719 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 Win Win Precision Technology Co and its competitors. For the Semiconductors industry, the median Net Current Asset Value is 8.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Win Win Precision Technology Co's current Net Current Asset Value is NT$20.99, which is 1774% above median its own 10-year median of 1.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Win Win Precision Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Win Win Precision Technology Co (TPE:4949) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$21.20, compared to a current price of NT$78.70 — trading 271.2% above its estimated fair value. The current Net Current Asset Value is NT$20.99, which is 1774% above median its 10-year median of 1.12. Win Win Precision Technology Co's overall GF Score™ is 53/100 with 3 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 Win Win Precision Technology Co (TPE:4949), the current Net Current Asset Value is NT$20.99 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 Win Win Precision Technology Co (TPE:4949) Overvalued in 2026?

Based on GuruFocus' analysis, Win Win Precision Technology Co stock appears to be overvalued. The current stock price of NT$78.70 is trading 271.2% above its estimated GF Value™ of NT$21.20. GuruFocus considers Win Win Precision Technology Co to be Significantly Overvalued.

Key valuation signals for TPE:4949:

  • Net Current Asset Value: NT$20.99 (1774% above median its 10-year median of 1.12)
  • GF Value™: NT$21.20 vs. price of NT$78.70 (271.2% above fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the TPE:4949 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Win Win Precision Technology Co Business Description

Address Gongdao 5th Road, Section 2, 4th Floor, No. 180, Hsinchu, TWN, 300
Win Win Precision Technology Co Ltd and its subsidiaries are mainly engaged in manufacturing solar photovoltaic modules, system design, planning, and integration services, as well as consumable parts of equipment for the semiconductor industry, and maintenance services. The Group's operating segments are: Solar energy and Semiconductor. Maximum revenue is generated from the Semiconductor segment, which manufactures semiconductor component consumables made of tungsten, molybdenum, ceramics, and graphite, which are widely used in end markets such as foundry fabs, DRAM fabs, and panel factories. Additionally, it offers related refurbishment and repair services. Geographically, the Group generates maximum revenue from Taiwan, followed by Europe, and other regions.
53GF Score

Get the complete analysis for TPE:4949

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

NT$78.70
Price
NT$21.20
GF Value