Advanced Power Electronics (TPE:8261) Net Current Asset Value: NT$42.67 (As of Mar. 2026) — 1529% Above Median


TPE:8261 Advanced Power Electronics Corp TPE:8261
71 GF Score
Price NT$325.00
GF Value NT$96.41
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Advanced Power Electronics Net Current Asset Value?

Advanced Power Electronics TPE:8261 71 Net Current Asset Value is NT$42.67 as of Mar. 2026, which is 100% below its 10-year median of 2.62. GuruFocus rates TPE:8261 with a GF Score™ of 71/100 and a GF Value™ of NT$96.41 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 719 Semiconductors companies, Advanced Power Electronics ranks better than 56.05% 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).

Advanced Power Electronics's net current asset value per share for the quarter that ended in Mar. 2026 was NT$42.67.

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

TPE:8261' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.53   Med: 2.62   Max: 8.98
Current: 7.62

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Advanced Power Electronics was 8.98. The lowest was 1.53. And the median was 2.62.

TPE:8261's Price-to-Net-Current-Asset-Value is ranked better than
56.05% of 719 companies
in the Semiconductors industry
Industry Median: 8.91 vs TPE:8261: 7.62

Advanced Power Electronics  (TPE:8261) 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.


Advanced Power Electronics Net Current Asset Value Related Terms


Advanced Power Electronics Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Advanced Power Electronics'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.

Advanced Power Electronics Net Current Asset Value Chart

Advanced Power Electronics 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 12.69 36.40 32.21 35.75 41.66

Advanced Power Electronics Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 38.01 35.86 39.27 41.66 42.67

TPE:8261 vs NVDA, AVGO, MU: Net Current Asset Value Comparison

For the Semiconductors subindustry, Advanced Power Electronics'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.


Advanced Power Electronics Price-to-Net-Current-Asset-Value vs Semiconductors Industry

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

* The bar in red indicates where Advanced Power Electronics's Price-to-Net-Current-Asset-Value falls into.


TPE:8261
71GF Score
Advanced Power Electronics Corp TPE:8261
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Advanced Power Electronics Net Current Asset Value Calculation

Advanced Power Electronics'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)
=(5671.008-718.668-0.066-0)/118.878
=41.66

Advanced Power Electronics's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(5849.399-776.596-0.585-0)/118.878
=42.67

* 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$42.67 mean?
Advanced Power Electronics (TPE:8261) has a Net Current Asset Value of NT$42.67 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Advanced Power Electronics and its competitors. This is 1529% above median its historical median of 2.62. Over the past decade, Advanced Power Electronics' Net Current Asset Value has ranged from 1.53 to 8.98. According to the industry distribution chart, Advanced Power Electronics ranks #316 out of 719 companies in the Semiconductors industry, placing it in the top 43.9%.
Is Advanced Power Electronics' Net Current Asset Value too high?
Advanced Power Electronics' current Net Current Asset Value of NT$42.67 is 1529% above median its 10-year median of 2.62. Over the past 10 years, this metric has ranged from a low of 1.53 to a high of 8.98. Based on the distribution chart, Advanced Power Electronics ranks #316 out of 719 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Advanced Power Electronics has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Advanced Power Electronics' Net Current Asset Value compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Advanced Power Electronics ranks #316 out of 719 companies for Net Current Asset Value. This puts Advanced Power Electronics in the upper half of its industry. The industry median Net Current Asset Value is 8.91. Historically, Advanced Power Electronics' own Net Current Asset Value has ranged from 1.53 to 8.98 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 8.91, 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 Advanced Power Electronics and its competitors. For the Semiconductors industry, the median Net Current Asset Value is 8.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Advanced Power Electronics's current Net Current Asset Value is NT$42.67, which is 1529% above median its own 10-year median of 2.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Advanced Power Electronics stock overvalued right now?
Based on GuruFocus' analysis, Advanced Power Electronics (TPE:8261) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$96.41, compared to a current price of NT$325.00 — trading 237.1% above its estimated fair value. The current Net Current Asset Value is NT$42.67, which is 1529% above median its 10-year median of 2.62. Advanced Power Electronics' overall GF Score™ is 71/100 with 5 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 Advanced Power Electronics (TPE:8261), the current Net Current Asset Value is NT$42.67 as of Mar. 2026. 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 Advanced Power Electronics (TPE:8261) Overvalued in 2026?

Based on GuruFocus' analysis, Advanced Power Electronics stock appears to be overvalued. The current stock price of NT$325.00 is trading 237.1% above its estimated GF Value™ of NT$96.41. GuruFocus considers Advanced Power Electronics to be Significantly Overvalued.

Key valuation signals for TPE:8261:

  • Net Current Asset Value: NT$42.67 (1529% above median its 10-year median of 2.62)
  • GF Value™: NT$96.41 vs. price of NT$325.00 (237.1% above fair value)
  • GF Score™: 71/100 with 5 warning signs

No single metric tells the full story. See the TPE:8261 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Advanced Power Electronics Business Description

Address 12th Floor-1 and 12th Floor-2, Number 5, Taiyuan 1st Street, Hsinchu County, Zhubei City, TWN, 30265
Advanced Power Electronics Corp, formerly Advance Power Electronics Co Ltd provides total solutions for new power requirements in MOSFETs, and IGBTs in Taiwan. It is mainly engaged in mainly deals with the design, testing, and trading, among others, of electronic elements, such as integrated circuits and semi-conductors. Geographically, the company operates in Taiwan, China and Others, of which it derives maximum revenue from Taiwan. The products of the company include: Power Mosfets; Super Junction; and Automotive. The company's products are broadly applied in the computing, consumer electronics, display, communications and industrial segments.
71GF Score

Get the complete analysis for TPE:8261

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

NT$325.00
Price
NT$96.41
GF Value