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Bronco Billy CoTSE:3091 +3.53%86 Net Current Asset Value is 円220.26 as of Dec. 2025, which is 100% below its 10-year median of 8.08. GuruFocus rates TSE:3091 with a GF Score™ of 86/100 and a GF Value™ of 円2,278.27 (Fairly Valued). The stock has 3 warning signs investors should review. Among 73 Restaurants companies, Bronco Billy Co ranks better than 54.79% 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).
Bronco Billy Co's net current asset value per share for the quarter that ended in Dec. 2025 was 円220.26.
The historical rank and industry rank for Bronco Billy Co's Net Current Asset Value or its related term are showing as below:
TSE:3091'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 6.09 Med: 8.08 Max: 11.85
Current: 9.88
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Bronco Billy Co was 11.85. The lowest was 6.09. And the median was 8.08.
TSE:3091's Price-to-Net-Current-Asset-Value is ranked better than 54.79% of 73
companies
in the Restaurants industry
Industry Median: 10.54
vs TSE:3091: 9.88
Bronco Billy Co (TSE:3091) 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.
Bronco Billy Co Net Current Asset Value Related Terms
Bronco Billy Co Net Current Asset Value Historical Data
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The historical data trend for Bronco Billy Co'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.
TSE:3091 vs MCD, SBUX, YUM: Net Current Asset Value Comparison
For the Restaurants subindustry, Bronco Billy 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.
Bronco Billy Co Price-to-Net-Current-Asset-Value vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Bronco Billy Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Bronco Billy 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 円220.26 mean?
Bronco Billy Co (TSE:3091) has a Net Current Asset Value of 円220.26 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 Bronco Billy Co and its competitors. This is 2626% above median its historical median of 8.08. Over the past decade, Bronco Billy Co's Net Current Asset Value has ranged from 6.09 to 11.85. According to the industry distribution chart, Bronco Billy Co ranks #33 out of 73 companies in the Restaurants industry, placing it in the top 45.2%.
Is Bronco Billy Co's Net Current Asset Value too high?
Bronco Billy Co's current Net Current Asset Value of 円220.26 is 2626% above median its 10-year median of 8.08. Over the past 10 years, this metric has ranged from a low of 6.09 to a high of 11.85. Based on the distribution chart, Bronco Billy Co ranks #33 out of 73 companies in the Restaurants industry, which is above the industry midpoint. Overall, Bronco Billy Co has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Bronco Billy Co's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Bronco Billy Co ranks #33 out of 73 companies for Net Current Asset Value. This puts Bronco Billy Co in the upper half of its industry. The industry median Net Current Asset Value is 10.54. Historically, Bronco Billy Co's own Net Current Asset Value has ranged from 6.09 to 11.85 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.54, based on 73 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 Bronco Billy Co and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bronco Billy Co's current Net Current Asset Value is 円220.26, which is 2626% above median its own 10-year median of 8.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bronco Billy Co stock overvalued right now?
Based on GuruFocus' analysis, Bronco Billy Co (TSE:3091) is currently considered Fairly Valued. The stock's GF Value™ is 円2,278.27, compared to a current price of 円2,347.00 — trading 3% above its estimated fair value. The current Net Current Asset Value is 円220.26, which is 2626% above median its 10-year median of 8.08. Bronco Billy Co's overall GF Score™ is 86/100 with 3 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 Bronco Billy Co (TSE:3091), the current Net Current Asset Value is 円220.26 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 Bronco Billy Co (TSE:3091) Overvalued in 2026?
Based on GuruFocus' analysis, Bronco Billy Co stock appears to be overvalued.
The current stock price of 円2,347.00 is trading 3% above its estimated GF Value™ of 円2,278.27.
GuruFocus considers Bronco Billy Co to be Fairly Valued.
Key valuation signals for TSE:3091:
Net Current Asset Value: 円220.26 (2626% above median its 10-year median of 8.08)
GF Value™: 円2,278.27 vs. price of 円2,347.00 (3% above fair value)
No single metric tells the full story. See the TSE:3091 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bronco Billy Co Ltd is a Japan-based company engaged in the operation of chain restaurants. The company provides steaks and hamburger steaks in restaurants under the name Bronco Billy. Its offerings include steak, hamburger, chicken steak, fresh salad bar and others.
86GF Score
Get the complete analysis for TSE:3091
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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