Creative Sensor (TPE:8249) Net Current Asset Value: NT$11.37 (As of Dec. 2025) — 483% Above Median

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Director of Data and Quant Analytics at GuruFocus
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TPE:8249 Creative Sensor Inc TPE:8249
87 GF Score
Price NT$47.10
GF Value NT$41.34
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Creative Sensor Net Current Asset Value?

Creative Sensor TPE:8249 +0.21% 87 Net Current Asset Value is NT$11.37 as of Dec. 2025, which is 100% below its 10-year median of 1.95. GuruFocus rates TPE:8249 with a GF Score™ of 87/100 and a GF Value™ of NT$41.34 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 2,215 Industrial Products companies, Creative Sensor ranks better than 58.33% 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).

Creative Sensor's net current asset value per share for the quarter that ended in Dec. 2025 was NT$11.37.

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

TPE:8249' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.22   Med: 1.95   Max: 9.05
Current: 4.14

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Creative Sensor was 9.05. The lowest was 1.22. And the median was 1.95.

TPE:8249's Price-to-Net-Current-Asset-Value is ranked better than
58.33% of 2215 companies
in the Industrial Products industry
Industry Median: 5.19 vs TPE:8249: 4.14

Creative Sensor  (TPE:8249) 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.


Creative Sensor Net Current Asset Value Related Terms


Creative Sensor Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Creative Sensor'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.

Creative Sensor Net Current Asset Value Chart

Creative Sensor 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 -0.68 3.39 10.51 11.44 11.37

Creative Sensor 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 11.44 10.65 11.00 12.64 11.37

TPE:8249 vs VRT, BE: Net Current Asset Value Comparison

For the Electrical Equipment & Parts subindustry, Creative Sensor'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.


Creative Sensor Price-to-Net-Current-Asset-Value vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Creative Sensor's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Creative Sensor's Price-to-Net-Current-Asset-Value falls into.


TPE:8249
87GF Score
Creative Sensor Inc TPE:8249
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Creative Sensor Net Current Asset Value Calculation

Creative Sensor'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)
=(4270.868-2735.714-0.024-0)/134.987
=11.37

Creative Sensor'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)
=(4270.868-2735.714-0.024-0)/134.987
=11.37

* 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$11.37 mean?
Creative Sensor (TPE:8249) has a Net Current Asset Value of NT$11.37 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 Creative Sensor and its competitors. This is 483% above median its historical median of 1.95. Over the past decade, Creative Sensor's Net Current Asset Value has ranged from 1.22 to 9.05. According to the industry distribution chart, Creative Sensor ranks #923 out of 2215 companies in the Industrial Products industry, placing it in the top 41.7%.
Is Creative Sensor's Net Current Asset Value too high?
Creative Sensor's current Net Current Asset Value of NT$11.37 is 483% above median its 10-year median of 1.95. Over the past 10 years, this metric has ranged from a low of 1.22 to a high of 9.05. Based on the distribution chart, Creative Sensor ranks #923 out of 2215 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Creative Sensor has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Creative Sensor's Net Current Asset Value compare to VRT and BE?
According to the Industrial Products industry distribution chart, Creative Sensor ranks #923 out of 2215 companies for Net Current Asset Value. This puts Creative Sensor in the upper half of its industry. The industry median Net Current Asset Value is 5.19. Historically, Creative Sensor's own Net Current Asset Value has ranged from 1.22 to 9.05 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 an Industrial Products company?
The median Net Current Asset Value among Industrial Products companies is 5.19, based on 2,215 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 Creative Sensor and its competitors. For the Industrial Products industry, the median Net Current Asset Value is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Creative Sensor's current Net Current Asset Value is NT$11.37, which is 483% above median its own 10-year median of 1.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Creative Sensor stock overvalued right now?
Based on GuruFocus' analysis, Creative Sensor (TPE:8249) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$41.34, compared to a current price of NT$47.10 — trading 13.9% above its estimated fair value. The current Net Current Asset Value is NT$11.37, which is 483% above median its 10-year median of 1.95. Creative Sensor's overall GF Score™ is 87/100 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 Creative Sensor (TPE:8249), the current Net Current Asset Value is NT$11.37 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 Creative Sensor (TPE:8249) Overvalued in 2026?

Based on GuruFocus' analysis, Creative Sensor stock appears to be overvalued. The current stock price of NT$47.10 is trading 13.9% above its estimated GF Value™ of NT$41.34. GuruFocus considers Creative Sensor to be Modestly Overvalued.

Key valuation signals for TPE:8249:

  • Net Current Asset Value: NT$11.37 (483% above median its 10-year median of 1.95)
  • GF Value™: NT$41.34 vs. price of NT$47.10 (13.9% above fair value)
  • GF Score™: 87/100 with 2 warning signs

No single metric tells the full story. See the TPE:8249 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Creative Sensor Business Description

Address Nanjing East Road, 9th Floor, No.501, Section 6, Neihu District, Taipei, TWN, 114
Creative Sensor Inc is engaged in manufacturing and trading of image sensor and its electronic components. The company is a supplier of contact image sensor modules (CISM) for image scanning applications. It develops and produces different kinds of high performance uncooled infra- red thermal imaging modules/cores, which are being applied in different areas including security surveillance, drone, transportation, temperature measurement, national security etc. Its products include Stealth Laser Dicing, LWIR Products, and Mars series LWIR Camera Module. It operates in one reportable operating segment. Its geographical locations include China, Thailand, Indonesia, Philippines, and Others.
87GF Score

Get the complete analysis for TPE:8249

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

NT$47.10
Price
NT$41.34
GF Value