Abak (WAR:ABK) Net Current Asset Value: zł0.63 (As of Mar. 2026) — 95% Below Median

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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Founder & CEO of GuruFocus
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.

WAR:ABK Abak SA WAR:ABK
74 GF Score
Price zł5.85
GF Value zł5.43
Valuation Fairly Valued
! 3 Warning Signs
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What is Abak Net Current Asset Value?

Abak WAR:ABK -2.50% 74 Net Current Asset Value is zł0.63 as of Mar. 2026, which is 100% below its 10-year median of 13.18. GuruFocus rates WAR:ABK with a GF Score™ of 74/100 and a GF Value™ of zł5.43 (Fairly Valued). The stock has 3 warning signs investors should review. Among 625 Business Services companies, Abak ranks worse than 76.8% 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).

Abak's net current asset value per share for the quarter that ended in Mar. 2026 was zł0.63.

The historical rank and industry rank for Abak's Net Current Asset Value or its related term are showing as below:

WAR:ABK' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.08   Med: 13.18   Max: 116.5
Current: 9.29

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Abak was 116.50. The lowest was 4.08. And the median was 13.18.

WAR:ABK's Price-to-Net-Current-Asset-Value is ranked worse than
76.8% of 625 companies
in the Business Services industry
Industry Median: 3.81 vs WAR:ABK: 9.29

Abak  (WAR:ABK) 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 Graham’s 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.


Abak Net Current Asset Value Related Terms


Abak Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Abak'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.

Abak Net Current Asset Value Chart

Abak Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.36 0.71 0.09 0.07 0.40

Abak Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.31 0.21 0.34 0.40 0.63

WAR:ABK vs CTAS, CPRT, ULS: Net Current Asset Value Comparison

For the Specialty Business Services subindustry, Abak'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.


Abak Price-to-Net-Current-Asset-Value vs Business Services Industry

For the Business Services industry and Industrials sector, Abak's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Abak's Price-to-Net-Current-Asset-Value falls into.


WAR:ABK
74GF Score
Abak SA WAR:ABK
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Abak Net Current Asset Value Calculation

Abak's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(4.51-3.437-0-0)/2.695
=0.40

Abak's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(5.301-3.607-0-0)/2.695
=0.63

* 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 zł0.63 mean?
Abak (WAR:ABK) has a Net Current Asset Value of zł0.63 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 Abak and its competitors. This is 95% below median its historical median of 13.18. Over the past decade, Abak's Net Current Asset Value has ranged from 4.08 to 116.50. According to the industry distribution chart, Abak ranks #480 out of 625 companies in the Business Services industry, placing it in the top 76.8%.
Is Abak's Net Current Asset Value too high?
Abak's current Net Current Asset Value of zł0.63 is 95% below median its 10-year median of 13.18. Over the past 10 years, this metric has ranged from a low of 4.08 to a high of 116.50. Based on the distribution chart, Abak ranks #480 out of 625 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Abak has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Abak's Net Current Asset Value compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Abak ranks #480 out of 625 companies for Net Current Asset Value. This places Abak in the lower half of its industry. The industry median Net Current Asset Value is 3.81. Historically, Abak's own Net Current Asset Value has ranged from 4.08 to 116.50 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 Business Services company?
The median Net Current Asset Value among Business Services companies is 3.81, based on 625 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 Abak and its competitors. For the Business Services industry, the median Net Current Asset Value is 3.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Abak's current Net Current Asset Value is zł0.63, which is 95% below median its own 10-year median of 13.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abak stock overvalued right now?
Based on GuruFocus' analysis, Abak (WAR:ABK) is currently considered Fairly Valued. The stock's GF Value™ is zł5.43, compared to a current price of zł5.85 — trading 7.7% above its estimated fair value. The current Net Current Asset Value is zł0.63, which is 95% below median its 10-year median of 13.18. Abak's overall GF Score™ is 74/100 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 Abak (WAR:ABK), the current Net Current Asset Value is zł0.63 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 Abak (WAR:ABK) Overvalued in 2026?

Based on GuruFocus' analysis, Abak stock appears to be overvalued. The current stock price of zł5.85 is trading 7.7% above its estimated GF Value™ of zł5.43. GuruFocus considers Abak to be Fairly Valued.

Key valuation signals for WAR:ABK:

  • Net Current Asset Value: zł0.63 (95% below median its 10-year median of 13.18)
  • GF Value™: zł5.43 vs. price of zł5.85 (7.7% above fair value)
  • GF Score™: 74/100 with 3 warning signs

No single metric tells the full story. See the WAR:ABK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Abak Business Description

Address 18/20 Marii Sklodowskiej-Curie Street, Office 12, Olsztyn, POL, 10-109
Abak SA is an outsourcing company. The company is engaged in accounting, tax, HR and payroll business individuals, partnerships and legal persons.
74GF Score

Get the complete analysis for WAR:ABK

Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

zł5.85
Price
zł5.43
GF Value