Kotra Industries BhdXKLS:0002 84 Net Current Asset Value is RM0.35 as of Mar. 2026, which is 100% below its 10-year median of 7.55. GuruFocus rates XKLS:0002 with a GF Score™ of 84/100 and a GF Value™ of RM4.34 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 610 Drug Manufacturers companies, Kotra Industries Bhd ranks worse than 71.8% 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).
Kotra Industries Bhd's net current asset value per share for the quarter that ended in Mar. 2026 was RM0.35.
The historical rank and industry rank for Kotra Industries Bhd's Net Current Asset Value or its related term are showing as below:
XKLS:0002'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 4.16 Med: 7.55 Max: 178
Current: 10.66
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Kotra Industries Bhd was 178.00. The lowest was 4.16. And the median was 7.55.
XKLS:0002's Price-to-Net-Current-Asset-Value is ranked worse than 71.8% of 610
companies
in the Drug Manufacturers industry
Industry Median: 5.745
vs XKLS:0002: 10.66
Kotra Industries Bhd (XKLS:0002) 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.
Kotra Industries Bhd Net Current Asset Value Related Terms
Kotra Industries Bhd Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Kotra Industries Bhd'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.
Kotra Industries Bhd Net Current Asset Value Chart
XKLS:0002 vs ZTS, UTHR, VTRS: Net Current Asset Value Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Kotra Industries Bhd'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.
Kotra Industries Bhd Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Kotra Industries Bhd's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Kotra Industries Bhd'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 RM0.35 mean?
Kotra Industries Bhd (XKLS:0002) has a Net Current Asset Value of RM0.35 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 Kotra Industries Bhd and its competitors. This is 95% below median its historical median of 7.55. Over the past decade, Kotra Industries Bhd's Net Current Asset Value has ranged from 4.16 to 178.00. According to the industry distribution chart, Kotra Industries Bhd ranks #438 out of 610 companies in the Drug Manufacturers industry, placing it in the top 71.8%.
Is Kotra Industries Bhd's Net Current Asset Value too high?
Kotra Industries Bhd's current Net Current Asset Value of RM0.35 is 95% below median its 10-year median of 7.55. Over the past 10 years, this metric has ranged from a low of 4.16 to a high of 178.00. Based on the distribution chart, Kotra Industries Bhd ranks #438 out of 610 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Kotra Industries Bhd has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kotra Industries Bhd's Net Current Asset Value compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Kotra Industries Bhd ranks #438 out of 610 companies for Net Current Asset Value. This places Kotra Industries Bhd in the lower half of its industry. The industry median Net Current Asset Value is 5.75. Historically, Kotra Industries Bhd's own Net Current Asset Value has ranged from 4.16 to 178.00 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.75, based on 610 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 Kotra Industries Bhd and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kotra Industries Bhd's current Net Current Asset Value is RM0.35, which is 95% below median its own 10-year median of 7.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kotra Industries Bhd stock overvalued right now?
Based on GuruFocus' analysis, Kotra Industries Bhd (XKLS:0002) is currently considered Modestly Undervalued. The stock's GF Value™ is RM4.34, compared to a current price of RM3.73 — trading 14.1% below its estimated fair value. The current Net Current Asset Value is RM0.35, which is 95% below median its 10-year median of 7.55. Kotra Industries Bhd's overall GF Score™ is 84/100 with 2 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 Kotra Industries Bhd (XKLS:0002), the current Net Current Asset Value is RM0.35 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 Kotra Industries Bhd (XKLS:0002) Overvalued in 2026?
Based on GuruFocus' analysis, Kotra Industries Bhd stock appears to be undervalued.
The current stock price of RM3.73 is trading 14.1% below its estimated GF Value™ of RM4.34.
GuruFocus considers Kotra Industries Bhd to be Modestly Undervalued.
Key valuation signals for XKLS:0002:
Net Current Asset Value: RM0.35 (95% below median its 10-year median of 7.55)
GF Value™: RM4.34 vs. price of RM3.73 (14.1% below fair value)
No single metric tells the full story. See the XKLS:0002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kotra Industries Bhd is a Malaysian pharmaceutical company engaged in the development, manufacturing, and supply of pharmaceutical and healthcare products supporting all life stages. Its portfolio includes life-saving medicines, OTC supplements, and nutrition products. The Group markets three core brands: Appeton, offering health supplements and nutrition across all age groups; Vaxcel, providing injectable medicines for infectious diseases, kidney care, and gastroenterology; and Axcel, specializing in oral and topical medicines for paediatrics, dermatology, and infectious diseases. The company operates in Malaysia and overseas, with the majority of revenue derived from Malaysia.
84GF Score
Get the complete analysis for XKLS:0002
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
XKLS:0002 has been successfully added to your 
