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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.
Value LineVALU -0.09%72 Net Current Asset Value is $4.80 as of Apr. 2026, which is 64% below its 10-year median of 13.21. GuruFocus rates VALU with a GF Score™ of 72/100 and a GF Value™ of $36.23 (Fairly Valued). The stock has 3 warning signs investors should review. Among 502 Capital Markets companies, Value Line ranks worse than 72.91% 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).
Value Line's net current asset value per share for the quarter that ended in Apr. 2026 was $4.80.
The historical rank and industry rank for Value Line's Net Current Asset Value or its related term are showing as below:
VALU'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 7.18 Med: 13.21 Max: 50.75
Current: 7.33
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Value Line was 50.75. The lowest was 7.18. And the median was 13.21.
VALU's Price-to-Net-Current-Asset-Value is ranked worse than 72.91% of 502
companies
in the Capital Markets industry
Industry Median: 2.7
vs VALU: 7.33
Value Line (NAS:VALU) 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.
Value Line Net Current Asset Value Related Terms
Value Line Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Value Line'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.
VALU vs DTCX, OTCM, MKTW: Net Current Asset Value Comparison
For the Financial Data & Stock Exchanges subindustry, Value Line'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.
Value Line Price-to-Net-Current-Asset-Value vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, Value Line's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Value Line'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 $4.80 mean?
Value Line (VALU) has a Net Current Asset Value of $4.80 as of Apr. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Value Line and its competitors. This is 64% below median its historical median of 13.21. Over the past decade, Value Line's Net Current Asset Value has ranged from 7.18 to 50.75. According to the industry distribution chart, Value Line ranks #366 out of 502 companies in the Capital Markets industry, placing it in the top 72.9%.
Is Value Line's Net Current Asset Value too high?
Value Line's current Net Current Asset Value of $4.80 is 64% below median its 10-year median of 13.21. Over the past 10 years, this metric has ranged from a low of 7.18 to a high of 50.75. The Capital Markets industry median Net Current Asset Value is 2.70. Value Line's value of $4.80 is 77.8% above this industry median. Based on the distribution chart, Value Line ranks #366 out of 502 companies in the Capital Markets industry, which is below the industry midpoint. Overall, Value Line has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's Net Current Asset Value compare to DTCX and OTCM?
According to the Capital Markets industry distribution chart, Value Line ranks #366 out of 502 companies for Net Current Asset Value. This places Value Line in the lower half of its industry. The industry median Net Current Asset Value is 2.70. Value Line's value of $4.80 is 77.8% above this benchmark. Historically, Value Line's own Net Current Asset Value has ranged from 7.18 to 50.75 over the past decade. While the company's 10-year median is 13.21 vs. the industry median of 2.70, Value Line 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 Capital Markets company?
The median Net Current Asset Value among Capital Markets companies is 2.70, based on 502 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. Value Line's current Net Current Asset Value of $4.80 is 77.8% 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 Value Line and its competitors. For the Capital Markets industry, the median Net Current Asset Value is 2.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current Net Current Asset Value is $4.80, which is 64% below median its own 10-year median of 13.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Line stock overvalued right now?
Based on GuruFocus' analysis, Value Line (VALU) is currently considered Fairly Valued. The stock's GF Value™ is $36.23, compared to a current price of $35.24 — trading 2.7% below its estimated fair value. The current Net Current Asset Value is $4.80, which is 64% below median its 10-year median of 13.21 and 77.8% above the Capital Markets industry median of 2.70. Value Line's overall GF Score™ is 72/100 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 Value Line (VALU), the current Net Current Asset Value is $4.80 as of Apr. 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 Value Line (VALU) Overvalued in 2026?
Based on GuruFocus' analysis, Value Line stock appears to be undervalued.
The current stock price of $35.24 is trading 2.7% below its estimated GF Value™ of $36.23.
GuruFocus considers Value Line to be Fairly Valued.
Key valuation signals for VALU:
Net Current Asset Value: $4.80 (64% below median its 10-year median of 13.21)
GF Value™: $36.23 vs. price of $35.24 (2.7% below fair value)
Industry Position: 77.8% above the Capital Markets median (#366 of 502)
No single metric tells the full story. See the VALU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Value Line Inc is a U.S based company. It produces investment periodicals based on underlying research and making available copyright data, including ranking system and other information, to third parties under written agreements for use in third-party managed and marketed investment products and for other purposes. The company markets under brands including Value Line, the Value Line logo, The Value Line Investment Survey, Smart Research, Smarter Investing and a trusted name in Investment Research. Its only operating segment being Publishing.
72GF Score
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