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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
UnivanceTSE:7254 -5.97%69 Net Current Asset Value is 円424.61 as of Mar. 2026, which is 100% below its 10-year median of 1.91. GuruFocus rates TSE:7254 with a GF Score™ of 69/100 and a GF Value™ of 円553.16 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 708 Vehicles & Parts companies, Univance ranks better than 81.07% 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).
Univance's net current asset value per share for the quarter that ended in Mar. 2026 was 円424.61.
The historical rank and industry rank for Univance's Net Current Asset Value or its related term are showing as below:
TSE:7254'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.44 Med: 1.91 Max: 14.7
Current: 1.78
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Univance was 14.70. The lowest was 1.44. And the median was 1.91.
TSE:7254's Price-to-Net-Current-Asset-Value is ranked better than 81.07% of 708
companies
in the Vehicles & Parts industry
Industry Median: 4.53
vs TSE:7254: 1.78
Univance (TSE:7254) 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.
Univance Net Current Asset Value Related Terms
Univance Net Current Asset Value Historical Data
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The historical data trend for Univance'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:7254 vs ORLY, AZO: Net Current Asset Value Comparison
For the Auto Parts subindustry, Univance'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.
Univance Price-to-Net-Current-Asset-Value vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Univance's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Univance'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424.61 mean?
Univance (TSE:7254) has a Net Current Asset Value of 円424.61 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Univance and its competitors. This is 22131% above median its historical median of 1.91. Over the past decade, Univance's Net Current Asset Value has ranged from 1.44 to 14.70. According to the industry distribution chart, Univance ranks #134 out of 708 companies in the Vehicles & Parts industry, placing it in the top 18.9%.
Is Univance's Net Current Asset Value too high?
Univance's current Net Current Asset Value of 円424.61 is 22131% above median its 10-year median of 1.91. Over the past 10 years, this metric has ranged from a low of 1.44 to a high of 14.70. Based on the distribution chart, Univance ranks #134 out of 708 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, Univance has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Univance's Net Current Asset Value compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Univance ranks #134 out of 708 companies for Net Current Asset Value. This places Univance in the top 19% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.53. Historically, Univance's own Net Current Asset Value has ranged from 1.44 to 14.70 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 Vehicles & Parts company?
The median Net Current Asset Value among Vehicles & Parts companies is 4.53, based on 708 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 Univance and its competitors. For the Vehicles & Parts industry, the median Net Current Asset Value is 4.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Univance's current Net Current Asset Value is 円424.61, which is 22131% above median its own 10-year median of 1.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Univance stock overvalued right now?
Based on GuruFocus' analysis, Univance (TSE:7254) is currently considered Significantly Overvalued. The stock's GF Value™ is 円553.16, compared to a current price of 円756.00 — trading 36.7% above its estimated fair value. The current Net Current Asset Value is 円424.61, which is 22131% above median its 10-year median of 1.91. Univance's overall GF Score™ is 69/100 with 2 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 Univance (TSE:7254), the current Net Current Asset Value is 円424.61 as of Mar. 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 Univance (TSE:7254) Overvalued in 2026?
Based on GuruFocus' analysis, Univance stock appears to be overvalued.
The current stock price of 円756.00 is trading 36.7% above its estimated GF Value™ of 円553.16.
GuruFocus considers Univance to be Significantly Overvalued.
Key valuation signals for TSE:7254:
Net Current Asset Value: 円424.61 (22131% above median its 10-year median of 1.91)
GF Value™: 円553.16 vs. price of 円756.00 (36.7% above fair value)
No single metric tells the full story. See the TSE:7254 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Univance Corp operates in the auto parts industry. The company is engaged in the manufacturing and selling of automobile parts. Its product offering includes gearbox, the transfer for four-wheel drive car, manual transmission, variable speed reducer for agricultural machinery vehicles, reducers for construction machinery vehicles, and functional parts for automobiles.
69GF 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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