Calin Technology Co (TPE:4976) Net Current Asset Value: NT$8.82 (As of Dec. 2025) — 62% Above Median


TPE:4976 Calin Technology Co Ltd TPE:4976
67 GF Score
Price NT$38.30
GF Value NT$36.99
Valuation Fairly Valued
! 2 Warning Signs
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What is Calin Technology Co Net Current Asset Value?

Calin Technology Co TPE:4976 67 Net Current Asset Value is NT$8.82 as of Dec. 2025, which is 100% below its 10-year median of 5.43. GuruFocus rates TPE:4976 with a GF Score™ of 67/100 and a GF Value™ of NT$36.99 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,848 Hardware companies, Calin Technology Co ranks better than 57.95% 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).

Calin Technology Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$8.82.

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

TPE:4976' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 3.33   Med: 5.43   Max: 16.77
Current: 4.34

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Calin Technology Co was 16.77. The lowest was 3.33. And the median was 5.43.

TPE:4976's Price-to-Net-Current-Asset-Value is ranked better than
57.95% of 1848 companies
in the Hardware industry
Industry Median: 5.345 vs TPE:4976: 4.34

Calin Technology Co  (TPE:4976) 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.


Calin Technology Co Net Current Asset Value Related Terms


Calin Technology Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Calin 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.

Calin Technology Co Net Current Asset Value Chart

Calin Technology 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 12.55 11.30 9.54 10.18 8.82

Calin Technology 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 10.18 10.17 9.52 9.08 8.82

TPE:4976 vs APH, GLW: Net Current Asset Value Comparison

For the Electronic Components subindustry, Calin 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.


Calin Technology Co Price-to-Net-Current-Asset-Value vs Hardware Industry

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

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


TPE:4976
67GF Score
Calin Technology Co Ltd TPE:4976
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Calin Technology Co Net Current Asset Value Calculation

Calin 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)
=(1615.218-377.348-0-0)/140.295
=8.82

Calin 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)
=(1615.218-377.348-0-0)/140.295
=8.82

* 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$8.82 mean?
Calin Technology Co (TPE:4976) has a Net Current Asset Value of NT$8.82 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 Calin Technology Co and its competitors. This is 62% above median its historical median of 5.43. Over the past decade, Calin Technology Co's Net Current Asset Value has ranged from 3.33 to 16.77. According to the industry distribution chart, Calin Technology Co ranks #777 out of 1848 companies in the Hardware industry, placing it in the top 42%.
Is Calin Technology Co's Net Current Asset Value too high?
Calin Technology Co's current Net Current Asset Value of NT$8.82 is 62% above median its 10-year median of 5.43. Over the past 10 years, this metric has ranged from a low of 3.33 to a high of 16.77. Based on the distribution chart, Calin Technology Co ranks #777 out of 1848 companies in the Hardware industry, which is above the industry midpoint. Overall, Calin Technology Co has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Calin Technology Co's Net Current Asset Value compare to APH and GLW?
According to the Hardware industry distribution chart, Calin Technology Co ranks #777 out of 1848 companies for Net Current Asset Value. This puts Calin Technology Co in the upper half of its industry. The industry median Net Current Asset Value is 5.35. Historically, Calin Technology Co's own Net Current Asset Value has ranged from 3.33 to 16.77 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 5.35, based on 1,848 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 Calin Technology Co and its competitors. For the Hardware industry, the median Net Current Asset Value is 5.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Calin Technology Co's current Net Current Asset Value is NT$8.82, which is 62% above median its own 10-year median of 5.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Calin Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Calin Technology Co (TPE:4976) is currently considered Fairly Valued. The stock's GF Value™ is NT$36.99, compared to a current price of NT$38.30 — trading 3.5% above its estimated fair value. The current Net Current Asset Value is NT$8.82, which is 62% above median its 10-year median of 5.43. Calin Technology Co's overall GF Score™ is 67/100 with 2 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 Calin Technology Co (TPE:4976), the current Net Current Asset Value is NT$8.82 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 Calin Technology Co (TPE:4976) Overvalued in 2026?

Based on GuruFocus' analysis, Calin Technology Co stock appears to be overvalued. The current stock price of NT$38.30 is trading 3.5% above its estimated GF Value™ of NT$36.99. GuruFocus considers Calin Technology Co to be Fairly Valued.

Key valuation signals for TPE:4976:

  • Net Current Asset Value: NT$8.82 (62% above median its 10-year median of 5.43)
  • GF Value™: NT$36.99 vs. price of NT$38.30 (3.5% above fair value)
  • GF Score™: 67/100 with 2 warning signs

No single metric tells the full story. See the TPE:4976 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Calin Technology Co Business Description

Address No. 24, Jianguo Road, Tanzi District, Taichung, TWN
Calin Technology Co Ltd is mainly engaged in the manufacturing and surface treatment of optical instruments, electronic components, industrial plastic products, and molds, as well as motor vehicle parts manufacturing. Its products include aspherical glass molding, glass grinding, injection-optical, injection-mechanical parts, automotive, CCTV, touch, and relay. Geographically, Key revenue is generated from Asia followed by America, Taiwan, and Europe.
67GF Score

Get the complete analysis for TPE:4976

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

NT$38.30
Price
NT$36.99
GF Value