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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).
Lukardi Spolka Akcyjna's net current asset value per share for the quarter that ended in Mar. 2026 was zł0.00.
The historical rank and industry rank for Lukardi Spolka Akcyjna's Net Current Asset Value or its related term are showing as below:
During the past 11 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lukardi Spolka Akcyjna was 68.00. The lowest was 10.00. And the median was 23.33.
WAR:LUK's Price-to-Net-Current-Asset-Value is not ranked *
in the Software industry.
Industry Median: 4.76 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Lukardi Spolka Akcyjna (WAR:LUK) 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.
Lukardi Spolka Akcyjna Net Current Asset Value Related Terms
Lukardi Spolka Akcyjna Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Lukardi Spolka Akcyjna'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.
Lukardi Spolka Akcyjna Net Current Asset Value Chart
WAR:LUK vs IBM, ACN, FISV: Net Current Asset Value Comparison
For the Information Technology Services subindustry, Lukardi Spolka Akcyjna'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.
Lukardi Spolka Akcyjna Price-to-Net-Current-Asset-Value vs Software Industry
For the Software industry and Technology sector, Lukardi Spolka Akcyjna's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Lukardi Spolka Akcyjna'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 zł0.00 mean?
Lukardi Spolka Akcyjna (WAR:LUK) has a Net Current Asset Value of zł0.00 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 Lukardi Spolka Akcyjna and its competitors. Over the past decade, Lukardi Spolka Akcyjna's Net Current Asset Value has ranged from 10.00 to 68.00. According to the industry distribution chart, Lukardi Spolka Akcyjna ranks #999999 out of 1755 companies in the Software industry.
Is Lukardi Spolka Akcyjna's Net Current Asset Value too high?
Lukardi Spolka Akcyjna's current Net Current Asset Value is zł0.00. Over the past 10 years, this metric has ranged from a low of 10.00 to a high of 68.00. Based on the distribution chart, Lukardi Spolka Akcyjna ranks #999999 out of 1755 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Lukardi Spolka Akcyjna has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lukardi Spolka Akcyjna's Net Current Asset Value compare to IBM and ACN?
According to the Software industry distribution chart, Lukardi Spolka Akcyjna ranks #999999 out of 1755 companies for Net Current Asset Value. This places Lukardi Spolka Akcyjna in the lower half of its industry. The industry median Net Current Asset Value is 4.76. Historically, Lukardi Spolka Akcyjna's own Net Current Asset Value has ranged from 10.00 to 68.00 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 4.76, based on 1,755 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 Lukardi Spolka Akcyjna and its competitors. For the Software industry, the median Net Current Asset Value is 4.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lukardi Spolka Akcyjna's current Net Current Asset Value is zł0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lukardi Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, Lukardi Spolka Akcyjna (WAR:LUK) is currently considered Modestly Overvalued. The stock's GF Value™ is zł0.36, compared to a current price of zł0.42 — trading 16.7% above its estimated fair value. The current Net Current Asset Value is zł0.00. Lukardi Spolka Akcyjna's overall GF Score™ is 49/100 with 9 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 Lukardi Spolka Akcyjna (WAR:LUK), the current Net Current Asset Value is zł0.00 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 Lukardi Spolka Akcyjna (WAR:LUK) Overvalued in 2026?
Based on GuruFocus' analysis, Lukardi Spolka Akcyjna stock appears to be overvalued.
The current stock price of zł0.42 is trading 16.7% above its estimated GF Value™ of zł0.36.
GuruFocus considers Lukardi Spolka Akcyjna to be Modestly Overvalued.
Key valuation signals for WAR:LUK:
Net Current Asset Value: zł0.00
GF Value™: zł0.36 vs. price of zł0.42 (16.7% above fair value)
No single metric tells the full story. See the WAR:LUK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lukardi Spolka Akcyjna is engaged in implementation, consulting, hosting, and building IT solutions. The company provides professional services to maintain and develop SAP systems.
49GF Score
Get the complete analysis for WAR:LUK
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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