CHC Resources (TPE:9930) Net Current Asset Value: NT$-7.88 (As of Dec. 2025)

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TPE:9930 CHC Resources Corp TPE:9930
99 GF Score
Price NT$63.10
GF Value NT$73.30
Valuation Modestly Undervalued
! 1 Warning Sign
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What is CHC Resources Net Current Asset Value?

CHC Resources TPE:9930 -0.47% 99 Net Current Asset Value is NT$-7.88 as of Dec. 2025. GuruFocus rates TPE:9930 with a GF Score™ of 99/100 and a GF Value™ of NT$73.30 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 178 Building Materials companies, CHC Resources ranks worse than 561797.19% 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).

CHC Resources's net current asset value per share for the quarter that ended in Dec. 2025 was NT$-7.88.

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

TPE:9930's Price-to-Net-Current-Asset-Value is not ranked *
in the Building Materials industry.
Industry Median: 4.245
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

CHC Resources  (TPE:9930) 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.


CHC Resources Net Current Asset Value Related Terms


CHC Resources Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for CHC Resources'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.

CHC Resources Net Current Asset Value Chart

CHC Resources 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 -18.38 -16.43 -13.92 -10.23 -7.88

CHC Resources 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 -10.23 -8.17 -10.14 -9.13 -7.88

TPE:9930 vs CRH, VMC, MLM: Net Current Asset Value Comparison

For the Building Materials subindustry, CHC Resources'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.


CHC Resources Price-to-Net-Current-Asset-Value vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, CHC Resources's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


TPE:9930
99GF Score
CHC Resources Corp TPE:9930
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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CHC Resources Net Current Asset Value Calculation

CHC Resources'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)
=(2942.569-4669.392-232.771-0)/248.540
=-7.88

CHC Resources'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)
=(2942.569-4669.392-232.771-0)/248.540
=-7.88

* 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$-7.88 mean?
CHC Resources (TPE:9930) has a Net Current Asset Value of NT$-7.88 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 CHC Resources and its competitors. According to the industry distribution chart, CHC Resources ranks #999999 out of 178 companies in the Building Materials industry.
Is CHC Resources' Net Current Asset Value too high?
CHC Resources' current Net Current Asset Value is NT$-7.88. Based on the distribution chart, CHC Resources ranks #999999 out of 178 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, CHC Resources has a GF Score™ of 99/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CHC Resources' Net Current Asset Value compare to CRH and VMC?
According to the Building Materials industry distribution chart, CHC Resources ranks #999999 out of 178 companies for Net Current Asset Value. This places CHC Resources in the lower half of its industry. The industry median Net Current Asset Value is 4.25. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for a Building Materials company?
The median Net Current Asset Value among Building Materials companies is 4.25, based on 178 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on CHC Resources and its competitors. For the Building Materials industry, the median Net Current Asset Value is 4.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CHC Resources's current Net Current Asset Value is NT$-7.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CHC Resources stock overvalued right now?
Based on GuruFocus' analysis, CHC Resources (TPE:9930) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$73.30, compared to a current price of NT$63.10 — trading 13.9% below its estimated fair value. The current Net Current Asset Value is NT$-7.88. CHC Resources' overall GF Score™ is 99/100 with 1 warning sign 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 CHC Resources (TPE:9930), the current Net Current Asset Value is NT$-7.88 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 CHC Resources (TPE:9930) Overvalued in 2026?

Based on GuruFocus' analysis, CHC Resources stock appears to be undervalued. The current stock price of NT$63.10 is trading 13.9% below its estimated GF Value™ of NT$73.30. GuruFocus considers CHC Resources to be Modestly Undervalued.

Key valuation signals for TPE:9930:

  • Net Current Asset Value: NT$-7.88
  • GF Value™: NT$73.30 vs. price of NT$63.10 (13.9% below fair value)
  • GF Score™: 99/100 with 1 warning sign

No single metric tells the full story. See the TPE:9930 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CHC Resources Business Description

Address No.88, Chenggong 2nd Road, 22nd Floor, Qianzhen District, Kaohsiung, TWN, 806
CHC Resources Corp is a Taiwan-based company engaged in the production, processing and sales of Ground-Granulated Blast-Furnace Slag (GGBFS), Portland Blast-Furnace Slag Cement and reutilization of resources. The company operates in three segments: Blast furnace slag cement segment, which generates key revenue, production and marketing of Blast-Furnace Slag Cement products; Resource Reutilization segment engages in industrial disposal of waste, reutilizationn of resources and remediation; and the others business segment involves Union Steel Development Corporation, Pao Good Industrial Co., Ltd, Yu Cheng Lime Corporation, CHC Resources Vietnam Co., and Mao Lian Enterprise Co., Ltd. Geographically, the company generates a majority of its revenue from Taiwan.
99GF Score

Get the complete analysis for TPE:9930

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

NT$63.10
Price
NT$73.30
GF Value