Universe PharmaceuticalsUPC +311.49%58 Net Current Asset Value is $71.81 as of Sep. 2025, which is 23837% above its 10-year median of 0.30. GuruFocus rates UPC with a GF Score™ of 58/100 and a GF Value™ of $5.22 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 612 Drug Manufacturers companies, Universe Pharmaceuticals ranks better than 99.02% 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).
Universe Pharmaceuticals's net current asset value per share for the quarter that ended in Sep. 2025 was $71.81.
The historical rank and industry rank for Universe Pharmaceuticals's Net Current Asset Value or its related term are showing as below:
UPC'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.04 Med: 0.3 Max: 1.36
Current: 0.17
During the past 8 years, the highest Price-to-Net-Current-Asset-Value Ratio of Universe Pharmaceuticals was 1.36. The lowest was 0.04. And the median was 0.30.
UPC's Price-to-Net-Current-Asset-Value is ranked better than 99.02% of 612
companies
in the Drug Manufacturers industry
Industry Median: 5.47
vs UPC: 0.17
Universe Pharmaceuticals (NAS:UPC) 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.
Universe Pharmaceuticals Net Current Asset Value Related Terms
Universe Pharmaceuticals Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Universe Pharmaceuticals'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.
Universe Pharmaceuticals Net Current Asset Value Chart
UPC vs CPMD, SHPH, NPHC: Net Current Asset Value Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Universe Pharmaceuticals'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.
Universe Pharmaceuticals Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Universe Pharmaceuticals's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Universe Pharmaceuticals'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 $71.81 mean?
Universe Pharmaceuticals (UPC) has a Net Current Asset Value of $71.81 as of Sep. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Universe Pharmaceuticals and its competitors. This is 23837% above median its historical median of 0.30. Over the past decade, Universe Pharmaceuticals' Net Current Asset Value has ranged from 0.04 to 1.36. According to the industry distribution chart, Universe Pharmaceuticals ranks #6 out of 612 companies in the Drug Manufacturers industry, placing it in the top 1%.
Is Universe Pharmaceuticals' Net Current Asset Value too high?
Universe Pharmaceuticals' current Net Current Asset Value of $71.81 is 23837% above median its 10-year median of 0.30. Over the past 10 years, this metric has ranged from a low of 0.04 to a high of 1.36. The Drug Manufacturers industry median Net Current Asset Value is 5.47. Universe Pharmaceuticals' value of $71.81 is 1212.8% above this industry median. Based on the distribution chart, Universe Pharmaceuticals ranks #6 out of 612 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Universe Pharmaceuticals has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Net Current Asset Value compare to CPMD and SHPH?
According to the Drug Manufacturers industry distribution chart, Universe Pharmaceuticals ranks #6 out of 612 companies for Net Current Asset Value. This places Universe Pharmaceuticals in the top 1% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 5.47. Universe Pharmaceuticals' value of $71.81 is 1212.8% above this benchmark. Historically, Universe Pharmaceuticals' own Net Current Asset Value has ranged from 0.04 to 1.36 over the past decade. While the company's 10-year median is 0.30 vs. the industry median of 5.47, Universe Pharmaceuticals has consistently been above the industry average. 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.47, based on 612 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. Universe Pharmaceuticals's current Net Current Asset Value of $71.81 is 1212.8% above the industry median. 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 Universe Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universe Pharmaceuticals's current Net Current Asset Value is $71.81, which is 23837% above median its own 10-year median of 0.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Universe Pharmaceuticals (UPC) is currently considered Significantly Overvalued. The stock's GF Value™ is $5.22, compared to a current price of $12.13 — trading 132.4% above its estimated fair value. The current Net Current Asset Value is $71.81, which is 23837% above median its 10-year median of 0.30 and 1212.8% above the Drug Manufacturers industry median of 5.47. Universe Pharmaceuticals' overall GF Score™ is 58/100 with 7 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 Universe Pharmaceuticals (UPC), the current Net Current Asset Value is $71.81 as of Sep. 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 Universe Pharmaceuticals (UPC) Overvalued in 2026?
Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be overvalued.
The current stock price of $12.13 is trading 132.4% above its estimated GF Value™ of $5.22.
GuruFocus considers Universe Pharmaceuticals to be Significantly Overvalued.
Key valuation signals for UPC:
Net Current Asset Value: $71.81 (23837% above median its 10-year median of 0.30)
GF Value™: $5.22 vs. price of $12.13 (132.4% above fair value)
Industry Position: 1212.8% above the Drug Manufacturers median (#6 of 612)
No single metric tells the full story. See the UPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universe Pharmaceuticals Inc is a pharmaceutical company specializing in the manufacturing, marketing, sales and distribution of traditional Chinese medicine derivatives products targeting the elderly with the goal of addressing their physical conditions in the ageing process and promoting their general well-being. The company also sells biomedical drugs, medical instruments, Traditional Chinese Medicine Pieces, and dietary supplements manufactured by third-party pharmaceutical companies. Its products are under two categories namely treatment and relief for common chronic health conditions in the elderly designed to achieve physical wellness and longevity (Chronic Condition Treatments), and cold and flu medications.
58GF Score
Get the complete analysis for UPC
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
UPC has been successfully added to your 
