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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).
Pinehill Pacific Bhd's net current asset value per share for the quarter that ended in Dec. 2025 was RM0.63.
The historical rank and industry rank for Pinehill Pacific Bhd's Net Current Asset Value or its related term are showing as below:
XKLS:1902'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.23 Med: 0.57 Max: 1.05
Current: 0.73
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Pinehill Pacific Bhd was 1.05. The lowest was 0.23. And the median was 0.57.
XKLS:1902's Price-to-Net-Current-Asset-Value is not ranked
in the Consumer Packaged Goods industry.
Industry Median: 4.19
vs XKLS:1902: 0.73
Pinehill Pacific Bhd (XKLS:1902) 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.
Pinehill Pacific Bhd Net Current Asset Value Related Terms
Pinehill Pacific Bhd Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Pinehill Pacific 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.
Pinehill Pacific Bhd Net Current Asset Value Chart
XKLS:1902 vs ADM, BG, TSN: Net Current Asset Value Comparison
For the Farm Products subindustry, Pinehill Pacific 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.
Pinehill Pacific Bhd Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Pinehill Pacific Bhd's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Pinehill Pacific 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 RM0.63 mean?
Pinehill Pacific Bhd (XKLS:1902) has a Net Current Asset Value of RM0.63 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Pinehill Pacific Bhd and its competitors. This is 11% above median its historical median of 0.57. Over the past decade, Pinehill Pacific Bhd's Net Current Asset Value has ranged from 0.23 to 1.05.
Is Pinehill Pacific Bhd's Net Current Asset Value too high?
Pinehill Pacific Bhd's current Net Current Asset Value of RM0.63 is 11% above median its 10-year median of 0.57. Over the past 10 years, this metric has ranged from a low of 0.23 to a high of 1.05. Overall, Pinehill Pacific Bhd has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Pinehill Pacific Bhd's Net Current Asset Value compare to ADM and BG?
Pinehill Pacific Bhd's Net Current Asset Value of RM0.63 can be compared against companies in the Consumer Packaged Goods industry. The industry median Net Current Asset Value is 4.19. Historically, Pinehill Pacific Bhd's own Net Current Asset Value has ranged from 0.23 to 1.05 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.19, based on 1,053 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 Pinehill Pacific Bhd and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pinehill Pacific Bhd's current Net Current Asset Value is RM0.63, which is 11% above median its own 10-year median of 0.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pinehill Pacific Bhd stock overvalued right now?
Pinehill Pacific Bhd (XKLS:1902) has a current Net Current Asset Value of RM0.63. The stock's GF Value™ is RM0.50, compared to a current price of RM0.46 — trading 8% below its estimated fair value. The current Net Current Asset Value is RM0.63, which is 11% above median its 10-year median of 0.57. Pinehill Pacific Bhd's overall GF Score™ is 18/100 with 4 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 Pinehill Pacific Bhd (XKLS:1902), the current Net Current Asset Value is RM0.63 as of Dec. 2025. 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 Pinehill Pacific Bhd (XKLS:1902) Overvalued in 2026?
Based on GuruFocus' analysis, Pinehill Pacific Bhd stock appears to be undervalued.
The current stock price of RM0.46 is trading 8% below its estimated GF Value™ of RM0.50.
Key valuation signals for XKLS:1902:
Net Current Asset Value: RM0.63 (11% above median its 10-year median of 0.57)
GF Value™: RM0.50 vs. price of RM0.46 (8% below fair value)
No single metric tells the full story. See the XKLS:1902 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pinehill Pacific Bhd operates as an investment holding company, which engages in the development and operation of palm oil plantations. The company operates through the Plantation and Investment Holding segments. The Plantation segment which contributes the majority of revenue engages in the business of cultivation of oil palm and processing of palm oil and offers crude palm oil, palm kernel, and other oil palm products for sale. The Investment Holding segment invests and provides management services.
18GF Score
Get the complete analysis for XKLS:1902
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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