Eson Precision Ind CoTPE:5243 80 Net Current Asset Value is NT$17.54 as of Dec. 2025, which is 100% below its 10-year median of 3.93. GuruFocus rates TPE:5243 with a GF Score™ of 80/100 and a GF Value™ of NT$58.27 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,844 Hardware companies, Eson Precision Ind Co ranks worse than 51.52% 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).
Eson Precision Ind Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$17.54.
The historical rank and industry rank for Eson Precision Ind Co's Net Current Asset Value or its related term are showing as below:
TPE:5243'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.67 Med: 3.93 Max: 5.58
Current: 5.58
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Eson Precision Ind Co was 5.58. The lowest was 1.67. And the median was 3.93.
TPE:5243's Price-to-Net-Current-Asset-Value is ranked worse than 51.52% of 1844
companies
in the Hardware industry
Industry Median: 5.3
vs TPE:5243: 5.58
Eson Precision Ind Co (TPE:5243) 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.
Eson Precision Ind Co Net Current Asset Value Related Terms
Eson Precision Ind Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Eson Precision Ind 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.
Eson Precision Ind Co Net Current Asset Value Chart
TPE:5243 vs APH, GLW: Net Current Asset Value Comparison
For the Electronic Components subindustry, Eson Precision Ind 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.
Eson Precision Ind Co Price-to-Net-Current-Asset-Value vs Hardware Industry
For the Hardware industry and Technology sector, Eson Precision Ind Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Eson Precision Ind 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$17.54 mean?
Eson Precision Ind Co (TPE:5243) has a Net Current Asset Value of NT$17.54 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 Eson Precision Ind Co and its competitors. This is 346% above median its historical median of 3.93. Over the past decade, Eson Precision Ind Co's Net Current Asset Value has ranged from 1.67 to 5.58. According to the industry distribution chart, Eson Precision Ind Co ranks #950 out of 1844 companies in the Hardware industry, placing it in the top 51.5%.
Is Eson Precision Ind Co's Net Current Asset Value too high?
Eson Precision Ind Co's current Net Current Asset Value of NT$17.54 is 346% above median its 10-year median of 3.93. Over the past 10 years, this metric has ranged from a low of 1.67 to a high of 5.58. Based on the distribution chart, Eson Precision Ind Co ranks #950 out of 1844 companies in the Hardware industry, which is below the industry midpoint. Overall, Eson Precision Ind Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eson Precision Ind Co's Net Current Asset Value compare to APH and GLW?
According to the Hardware industry distribution chart, Eson Precision Ind Co ranks #950 out of 1844 companies for Net Current Asset Value. This places Eson Precision Ind Co in the lower half of its industry. The industry median Net Current Asset Value is 5.30. Historically, Eson Precision Ind Co's own Net Current Asset Value has ranged from 1.67 to 5.58 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 5.30, based on 1,844 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 Eson Precision Ind Co and its competitors. For the Hardware industry, the median Net Current Asset Value is 5.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eson Precision Ind Co's current Net Current Asset Value is NT$17.54, which is 346% above median its own 10-year median of 3.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eson Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Eson Precision Ind Co (TPE:5243) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$58.27, compared to a current price of NT$97.80 — trading 67.8% above its estimated fair value. The current Net Current Asset Value is NT$17.54, which is 346% above median its 10-year median of 3.93. Eson Precision Ind Co's overall GF Score™ is 80/100 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 Eson Precision Ind Co (TPE:5243), the current Net Current Asset Value is NT$17.54 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 Eson Precision Ind Co (TPE:5243) Overvalued in 2026?
Based on GuruFocus' analysis, Eson Precision Ind Co stock appears to be overvalued.
The current stock price of NT$97.80 is trading 67.8% above its estimated GF Value™ of NT$58.27.
GuruFocus considers Eson Precision Ind Co to be Significantly Overvalued.
Key valuation signals for TPE:5243:
Net Current Asset Value: NT$17.54 (346% above median its 10-year median of 3.93)
GF Value™: NT$58.27 vs. price of NT$97.80 (67.8% above fair value)
No single metric tells the full story. See the TPE:5243 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eson Precision Ind Co Ltd mainly designs, develops, manufactures, and sells molds, plastic, hardware products, and new types of electronic components and flat-panel displays. The company operates in the design, development, manufacture, and sales segments of products such as molds, plastics, and hardware goods as individual operating segments. The Group's revenue from continuing operations from its products and services is Automobile mechanical parts, Network communication mechanical parts, Mechanical components for consumer electronics, and Others. Geographically, it operates in China, Asia, the Americas, and other regions.
80GF Score
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