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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).
Yoshimura Food Holdings KK's net current asset value per share for the quarter that ended in Feb. 2026 was 円-488.74.
The historical rank and industry rank for Yoshimura Food Holdings KK's Net Current Asset Value or its related term are showing as below:
During the past 12 years, the highest Price-to-Net-Current-Asset-Value Ratio of Yoshimura Food Holdings KK was 124.03. The lowest was 10.34. And the median was 67.19.
TSE:2884's Price-to-Net-Current-Asset-Value is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 4.195 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Yoshimura Food Holdings KK (TSE:2884) 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.
Yoshimura Food Holdings KK Net Current Asset Value Related Terms
Yoshimura Food Holdings KK 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.
Yoshimura Food Holdings KK Net Current Asset Value Chart
TSE:2884 vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, Yoshimura Food Holdings KK'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.
Yoshimura Food Holdings KK Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Yoshimura Food Holdings KK's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Yoshimura Food Holdings KK'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 円-488.74 mean?
Yoshimura Food Holdings KK (TSE:2884) has a Net Current Asset Value of 円-488.74 as of Feb. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Yoshimura Food Holdings KK and its competitors. Over the past decade, Yoshimura Food Holdings KK's Net Current Asset Value has ranged from 10.34 to 124.03. According to the industry distribution chart, Yoshimura Food Holdings KK ranks #999999 out of 1056 companies in the Consumer Packaged Goods industry.
Is Yoshimura Food Holdings KK's Net Current Asset Value too high?
Yoshimura Food Holdings KK's current Net Current Asset Value is 円-488.74. Over the past 10 years, this metric has ranged from a low of 10.34 to a high of 124.03. Based on the distribution chart, Yoshimura Food Holdings KK ranks #999999 out of 1056 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Yoshimura Food Holdings KK has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Yoshimura Food Holdings KK's Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Yoshimura Food Holdings KK ranks #999999 out of 1056 companies for Net Current Asset Value. This places Yoshimura Food Holdings KK in the lower half of its industry. The industry median Net Current Asset Value is 4.20. Historically, Yoshimura Food Holdings KK's own Net Current Asset Value has ranged from 10.34 to 124.03 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 4.20, based on 1,056 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 Yoshimura Food Holdings KK and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yoshimura Food Holdings KK's current Net Current Asset Value is 円-488.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yoshimura Food Holdings KK stock overvalued right now?
Based on GuruFocus' analysis, Yoshimura Food Holdings KK (TSE:2884) is currently considered Possible Value Trap. The stock's GF Value™ is 円1,491.42, compared to a current price of 円627.00 — trading 58% below its estimated fair value. The current Net Current Asset Value is 円-488.74. Yoshimura Food Holdings KK's overall GF Score™ is 65/100 with 6 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 Yoshimura Food Holdings KK (TSE:2884), the current Net Current Asset Value is 円-488.74 as of Feb. 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 Yoshimura Food Holdings KK (TSE:2884) Overvalued in 2026?
Based on GuruFocus' analysis, Yoshimura Food Holdings KK stock appears to be undervalued.
The current stock price of 円627.00 is trading 58% below its estimated GF Value™ of 円1,491.42.
GuruFocus considers Yoshimura Food Holdings KK to be Possible Value Trap.
Key valuation signals for TSE:2884:
Net Current Asset Value: 円-488.74
GF Value™: 円1,491.42 vs. price of 円627.00 (58% below fair value)
No single metric tells the full story. See the TSE:2884 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yoshimura Food Holdings KK operates as a holding company which engages in the food business. The company is mainly engaged in planning, execution and management of business strategies of group companies, as well as supporting and overseeing of sales, manufacturing, product development, quality management, business management and other functions of subsidiaries. The company offers commercial food materials; Chinese dishes; dried noodles, buckwheat flour, wheat flour, etc.; meat and processed food products; sake products; and frozen foods, including frozen seafood, fried fowl pork cutlets, scissors cutlets, and fly with crab claw products.
65GF Score
Get the complete analysis for TSE:2884
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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