Lucky Royal CoTPE:7791 +1.29%23 Net Current Asset Value is NT$8.72 as of Dec. 2025, which is 100% below its 10-year median of 8.34. GuruFocus rates TPE:7791 with a GF Score™ of 23/100. The stock has 2 warning signs investors should review. Among 1,053 Consumer Packaged Goods companies, Lucky Royal Co ranks worse than 68.66% 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).
Lucky Royal Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$8.72.
The historical rank and industry rank for Lucky Royal Co's Net Current Asset Value or its related term are showing as below:
TPE:7791'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 7.19 Med: 8.34 Max: 8.34
Current: 7.19
During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lucky Royal Co was 8.34. The lowest was 7.19. And the median was 8.34.
TPE:7791's Price-to-Net-Current-Asset-Value is ranked worse than 68.66% of 1053
companies
in the Consumer Packaged Goods industry
Industry Median: 4.21
vs TPE:7791: 7.19
Lucky Royal Co (TPE:7791) 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.
Lucky Royal Co Net Current Asset Value Related Terms
Lucky Royal Co Net Current Asset Value Historical Data
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The historical data trend for Lucky Royal 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:7791 vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, Lucky Royal 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.
Lucky Royal Co Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Lucky Royal Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Lucky Royal 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$8.72 mean?
Lucky Royal Co (TPE:7791) has a Net Current Asset Value of NT$8.72 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 Lucky Royal Co and its competitors. This is near median its historical median of 8.34. Over the past decade, Lucky Royal Co's Net Current Asset Value has ranged from 7.19 to 8.34. According to the industry distribution chart, Lucky Royal Co ranks #723 out of 1053 companies in the Consumer Packaged Goods industry, placing it in the top 68.7%.
Is Lucky Royal Co's Net Current Asset Value too high?
Lucky Royal Co's current Net Current Asset Value of NT$8.72 is near median its 10-year median of 8.34. Over the past 10 years, this metric has ranged from a low of 7.19 to a high of 8.34. Based on the distribution chart, Lucky Royal Co ranks #723 out of 1053 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Lucky Royal Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Lucky Royal Co's Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lucky Royal Co ranks #723 out of 1053 companies for Net Current Asset Value. This places Lucky Royal Co in the lower half of its industry. The industry median Net Current Asset Value is 4.21. Historically, Lucky Royal Co's own Net Current Asset Value has ranged from 7.19 to 8.34 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.21, based on 1,053 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 Lucky Royal Co and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lucky Royal Co's current Net Current Asset Value is NT$8.72, which is near median its own 10-year median of 8.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lucky Royal Co stock overvalued right now?
Lucky Royal Co (TPE:7791) has a current Net Current Asset Value of NT$8.72. The current Net Current Asset Value is NT$8.72, which is near median its 10-year median of 8.34. Lucky Royal Co's overall GF Score™ is 23/100 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 Lucky Royal Co (TPE:7791), the current Net Current Asset Value is NT$8.72 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.
Lucky Royal Co Ltd company's crucial business activities includes the manufacturing, wholesale, and Retail of the dairy products, Noodles and vermicelli, and food ice, as well as leasing, restaurant operations, and the import of tobacco and alcohol. The company has three reportable segment includes, Ice cream department which includes manufacturing and sales of various types of ice cream; Food department which includes manufacturing and sales of frozen prepared food; and Catering department which includes wholesale and retail of tobacco products and alcohol. The majority of revenue comes from Ice cream products segment. The company has presence in Taiwan, China, and others of which majority of revenue comes from Taiwan.
23GF Score
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