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bBreak Systems CoTSE:3986 -2.72%84 Net Current Asset Value is 円340.82 as of Dec. 2025, which is 100% below its 10-year median of 1.75. GuruFocus rates TSE:3986 with a GF Score™ of 84/100 and a GF Value™ of 円484.32 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,760 Software companies, bBreak Systems Co ranks better than 89.94% 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).
bBreak Systems Co's net current asset value per share for the quarter that ended in Dec. 2025 was 円340.82.
The historical rank and industry rank for bBreak Systems Co's Net Current Asset Value or its related term are showing as below:
TSE:3986'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.28 Med: 1.75 Max: 8.53
Current: 1.36
During the past 11 years, the highest Price-to-Net-Current-Asset-Value Ratio of bBreak Systems Co was 8.53. The lowest was 1.28. And the median was 1.75.
TSE:3986's Price-to-Net-Current-Asset-Value is ranked better than 89.94% of 1760
companies
in the Software industry
Industry Median: 4.69
vs TSE:3986: 1.36
bBreak Systems Co (TSE:3986) 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.
bBreak Systems Co Net Current Asset Value Related Terms
bBreak Systems Co Net Current Asset Value Historical Data
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The historical data trend for bBreak Systems 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:3986 vs UBER, SHOP, CRM: Net Current Asset Value Comparison
For the Software - Application subindustry, bBreak Systems 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.
bBreak Systems Co Price-to-Net-Current-Asset-Value vs Software Industry
For the Software industry and Technology sector, bBreak Systems Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where bBreak Systems 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340.82 mean?
bBreak Systems Co (TSE:3986) has a Net Current Asset Value of 円340.82 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 bBreak Systems Co and its competitors. This is 19375% above median its historical median of 1.75. Over the past decade, bBreak Systems Co's Net Current Asset Value has ranged from 1.28 to 8.53. According to the industry distribution chart, bBreak Systems Co ranks #177 out of 1760 companies in the Software industry, placing it in the top 10.1%.
Is bBreak Systems Co's Net Current Asset Value too high?
bBreak Systems Co's current Net Current Asset Value of 円340.82 is 19375% above median its 10-year median of 1.75. Over the past 10 years, this metric has ranged from a low of 1.28 to a high of 8.53. Based on the distribution chart, bBreak Systems Co ranks #177 out of 1760 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, bBreak Systems Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does bBreak Systems Co's Net Current Asset Value compare to UBER and SHOP?
According to the Software industry distribution chart, bBreak Systems Co ranks #177 out of 1760 companies for Net Current Asset Value. This places bBreak Systems Co in the top 10% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.69. Historically, bBreak Systems Co's own Net Current Asset Value has ranged from 1.28 to 8.53 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 Software company?
The median Net Current Asset Value among Software companies is 4.69, based on 1,760 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 bBreak Systems Co and its competitors. For the Software industry, the median Net Current Asset Value is 4.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. bBreak Systems Co's current Net Current Asset Value is 円340.82, which is 19375% above median its own 10-year median of 1.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is bBreak Systems Co stock overvalued right now?
Based on GuruFocus' analysis, bBreak Systems Co (TSE:3986) is currently considered Fairly Valued. The stock's GF Value™ is 円484.32, compared to a current price of 円465.00 — trading 4% below its estimated fair value. The current Net Current Asset Value is 円340.82, which is 19375% above median its 10-year median of 1.75. bBreak Systems Co's overall GF Score™ is 84/100 with 4 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 bBreak Systems Co (TSE:3986), the current Net Current Asset Value is 円340.82 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 bBreak Systems Co (TSE:3986) Overvalued in 2026?
Based on GuruFocus' analysis, bBreak Systems Co stock appears to be undervalued.
The current stock price of 円465.00 is trading 4% below its estimated GF Value™ of 円484.32.
GuruFocus considers bBreak Systems Co to be Fairly Valued.
Key valuation signals for TSE:3986:
Net Current Asset Value: 円340.82 (19375% above median its 10-year median of 1.75)
GF Value™: 円484.32 vs. price of 円465.00 (4% below fair value)
No single metric tells the full story. See the TSE:3986 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
bBreak Systems Co Ltd develops and sells packaged software, Cloud EPR for corporate management. It is engaged in providing enterprise resource planning package software, MA-EYES, and system integration. The Company's business segments are package business, which is centered on providing its own ERP via cloud computing, and the business that provides services to clients.
84GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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