Ching Feng Home Fashions CoTPE:9935 72 Net Current Asset Value is NT$-7.19 as of Dec. 2025. GuruFocus rates TPE:9935 with a GF Score™ of 72/100 and a GF Value™ of NT$20.99 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 285 Furnishings, Fixtures & Appliances companies, Ching Feng Home Fashions Co ranks worse than 350876.84% on this metric.
In calculating the Net Current Asset Value (NCAV), Benjamin Graham means a company's current assets (such as cash, marketable securities, and inventories) minus its total liabilities (including preferred stock, minority interest, and long-term debt).
Ching Feng Home Fashions Co's net current asset value per share for the quarter that ended in Dec. 2025 was NT$-7.19.
The historical rank and industry rank for Ching Feng Home Fashions Co's Net Current Asset Value or its related term are showing as below:
TPE:9935's Price-to-Net-Current-Asset-Value is not ranked *
in the Furnishings, Fixtures & Appliances industry.
Industry Median: 3.56 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Ching Feng Home Fashions Co (TPE:9935) 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.
Ching Feng Home Fashions Co Net Current Asset Value Related Terms
Ching Feng Home Fashions Co Net Current Asset Value Historical Data
* 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.
Ching Feng Home Fashions Co Net Current Asset Value Chart
TPE:9935 vs SN, SGI, MHK: Net Current Asset Value Comparison
For the Furnishings, Fixtures & Appliances subindustry, Ching Feng Home Fashions 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.
Ching Feng Home Fashions Co Price-to-Net-Current-Asset-Value vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Ching Feng Home Fashions Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Ching Feng Home Fashions 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$-7.19 mean?
Ching Feng Home Fashions Co (TPE:9935) has a Net Current Asset Value of NT$-7.19 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 Ching Feng Home Fashions Co and its competitors. According to the industry distribution chart, Ching Feng Home Fashions Co ranks #999999 out of 285 companies in the Furnishings, Fixtures & Appliances industry.
Is Ching Feng Home Fashions Co's Net Current Asset Value too high?
Ching Feng Home Fashions Co's current Net Current Asset Value is NT$-7.19. Based on the distribution chart, Ching Feng Home Fashions Co ranks #999999 out of 285 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Ching Feng Home Fashions Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ching Feng Home Fashions Co's Net Current Asset Value compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Ching Feng Home Fashions Co ranks #999999 out of 285 companies for Net Current Asset Value. This places Ching Feng Home Fashions Co in the lower half of its industry. The industry median Net Current Asset Value is 3.56. 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 Furnishings, Fixtures & Appliances company?
The median Net Current Asset Value among Furnishings, Fixtures & Appliances companies is 3.56, based on 285 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 Ching Feng Home Fashions Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Net Current Asset Value is 3.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ching Feng Home Fashions Co's current Net Current Asset Value is NT$-7.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ching Feng Home Fashions Co stock overvalued right now?
Based on GuruFocus' analysis, Ching Feng Home Fashions Co (TPE:9935) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.99, compared to a current price of NT$18.30 — trading 12.8% below its estimated fair value. The current Net Current Asset Value is NT$-7.19. Ching Feng Home Fashions Co's overall GF Score™ is 72/100 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 Ching Feng Home Fashions Co (TPE:9935), the current Net Current Asset Value is NT$-7.19 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 Ching Feng Home Fashions Co (TPE:9935) Overvalued in 2026?
Based on GuruFocus' analysis, Ching Feng Home Fashions Co stock appears to be undervalued.
The current stock price of NT$18.30 is trading 12.8% below its estimated GF Value™ of NT$20.99.
GuruFocus considers Ching Feng Home Fashions Co to be Modestly Undervalued.
Key valuation signals for TPE:9935:
Net Current Asset Value: NT$-7.19
GF Value™: NT$20.99 vs. price of NT$18.30 (12.8% below fair value)
No single metric tells the full story. See the TPE:9935 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ching Feng Home Fashions Co Ltd is engaged in the manufacturing, processing of various blinds, pleated curtains, and their accessories for export and domestic sales. Its products include Blind, Shade, Throw&Blanket, Decor pillow, and Bath, home decor, including bedding, table linen, bath accessories, pillow, cushion, blanket and kitchen appliances. Geographically, it operates in United States, Europe, Taiwan, and Others.
72GF Score
Get the complete analysis for TPE:9935
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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