E-Xim IT (WAR:EXM) Net Current Asset Value: zł-34.08 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
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:EXM E-Xim IT SA WAR:EXM
84 GF Score
Price zł134.00
GF Value zł103.62
Valuation Modestly Overvalued
! 10 Warning Signs
View Full Analysis

What is E-Xim IT Net Current Asset Value?

E-Xim IT WAR:EXM -7.59% 84 Net Current Asset Value is zł-34.08 as of Mar. 2026. GuruFocus rates WAR:EXM with a GF Score™ of 84/100 and a GF Value™ of zł103.62 (Modestly Overvalued). The stock has 10 warning signs investors should review. Among 1,757 Software companies, E-Xim IT ranks worse than 56915.14% 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).

E-Xim IT's net current asset value per share for the quarter that ended in Mar. 2026 was zł-34.08.

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

During the past 8 years, the highest Price-to-Net-Current-Asset-Value Ratio of E-Xim IT was 26.26. The lowest was 1.91. And the median was 4.27.

WAR:EXM's Price-to-Net-Current-Asset-Value is not ranked *
in the Software industry.
Industry Median: 4.75
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

E-Xim IT  (WAR:EXM) 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.


E-Xim IT Net Current Asset Value Related Terms


E-Xim IT Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for E-Xim IT'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.

E-Xim IT Net Current Asset Value Chart

E-Xim IT Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial 20.68 23.84 28.84 36.33 -42.94

E-Xim IT 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 25.88 10.51 5.56 -42.94 -34.08

WAR:EXM vs IBM, ACN, FISV: Net Current Asset Value Comparison

For the Information Technology Services subindustry, E-Xim IT'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.


E-Xim IT Price-to-Net-Current-Asset-Value vs Software Industry

For the Software industry and Technology sector, E-Xim IT's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


WAR:EXM
84GF Score
E-Xim IT SA WAR:EXM
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

E-Xim IT Net Current Asset Value Calculation

E-Xim IT'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)
=(17.079-22.833-0-0)/0.134
=-42.94

E-Xim IT'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)
=(10.809-15.376-0-0)/0.134
=-34.08

* 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 zł-34.08 mean?
E-Xim IT (WAR:EXM) has a Net Current Asset Value of zł-34.08 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 E-Xim IT and its competitors. Over the past decade, E-Xim IT's Net Current Asset Value has ranged from 1.91 to 26.26. According to the industry distribution chart, E-Xim IT ranks #999999 out of 1757 companies in the Software industry.
Is E-Xim IT's Net Current Asset Value too high?
E-Xim IT's current Net Current Asset Value is zł-34.08. Over the past 10 years, this metric has ranged from a low of 1.91 to a high of 26.26. Based on the distribution chart, E-Xim IT ranks #999999 out of 1757 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, E-Xim IT has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does E-Xim IT's Net Current Asset Value compare to IBM and ACN?
According to the Software industry distribution chart, E-Xim IT ranks #999999 out of 1757 companies for Net Current Asset Value. This places E-Xim IT in the lower half of its industry. The industry median Net Current Asset Value is 4.75. Historically, E-Xim IT's own Net Current Asset Value has ranged from 1.91 to 26.26 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 4.75, based on 1,757 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 E-Xim IT and its competitors. For the Software industry, the median Net Current Asset Value is 4.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. E-Xim IT's current Net Current Asset Value is zł-34.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E-Xim IT stock overvalued right now?
Based on GuruFocus' analysis, E-Xim IT (WAR:EXM) is currently considered Modestly Overvalued. The stock's GF Value™ is zł103.62, compared to a current price of zł134.00 — trading 29.3% above its estimated fair value. The current Net Current Asset Value is zł-34.08. E-Xim IT's overall GF Score™ is 84/100 with 10 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 E-Xim IT (WAR:EXM), the current Net Current Asset Value is zł-34.08 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 E-Xim IT (WAR:EXM) Overvalued in 2026?

Based on GuruFocus' analysis, E-Xim IT stock appears to be overvalued. The current stock price of zł134.00 is trading 29.3% above its estimated GF Value™ of zł103.62. GuruFocus considers E-Xim IT to be Modestly Overvalued.

Key valuation signals for WAR:EXM:

  • Net Current Asset Value: zł-34.08
  • GF Value™: zł103.62 vs. price of zł134.00 (29.3% above fair value)
  • GF Score™: 84/100 with 10 warning signs

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


E-Xim IT Business Description

Address ul. Dowry of 7 Maidens 1, building C, Warsaw, POL, 02-495
E-Xim IT SA is an information technology company. Its services include digital transformation, application delivery, and services management. The company focus on the implementation services of the proposed solutions, and also consulting and advisory services independent of information technology, project management and substantive training.
84GF Score

Get the complete analysis for WAR:EXM

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

zł134.00
Price
zł103.62
GF Value