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Empire Premium Food BhdXKLS:5351 -1.96%19 Net Current Asset Value is RM0.10 as of Sep. 2025. GuruFocus rates XKLS:5351 with a GF Score™ of 19/100. Among 72 Restaurants companies, Empire Premium Food Bhd ranks worse than 51.39% 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).
Empire Premium Food Bhd's net current asset value per share for the quarter that ended in Sep. 2025 was RM0.10.
The historical rank and industry rank for Empire Premium Food Bhd's Net Current Asset Value or its related term are showing as below:
XKLS:5351'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0 Med: 0 Max: 10.4
Current: 10
During the past 3 years, the highest Price-to-Net-Current-Asset-Value Ratio of Empire Premium Food Bhd was 10.40. The lowest was 0.00. And the median was 0.00.
XKLS:5351's Price-to-Net-Current-Asset-Value is ranked worse than 51.39% of 72
companies
in the Restaurants industry
Industry Median: 10.13
vs XKLS:5351: 10.00
Empire Premium Food Bhd (XKLS:5351) 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.
Empire Premium Food Bhd Net Current Asset Value Related Terms
Empire Premium Food Bhd Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Empire Premium Food 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.
Empire Premium Food Bhd Net Current Asset Value Chart
Empire Premium Food Bhd Annual Data
Trend
Mar23
Mar24
Mar25
Net Current Asset Value
0.00
0.01
0.02
Empire Premium Food Bhd Semi-Annual Data
Mar23
Mar24
Sep24
Mar25
Sep25
Net Current Asset Value
0.00
0.01
0.00
0.02
0.10
XKLS:5351 vs MCD, SBUX, YUM: Net Current Asset Value Comparison
For the Restaurants subindustry, Empire Premium Food 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.
Empire Premium Food Bhd Price-to-Net-Current-Asset-Value vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Empire Premium Food Bhd's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Empire Premium Food 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 RM0.10 mean?
Empire Premium Food Bhd (XKLS:5351) has a Net Current Asset Value of RM0.10 as of Sep. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Empire Premium Food Bhd and its competitors. According to the industry distribution chart, Empire Premium Food Bhd ranks #37 out of 72 companies in the Restaurants industry, placing it in the top 51.4%.
Is Empire Premium Food Bhd's Net Current Asset Value too high?
Empire Premium Food Bhd's current Net Current Asset Value is RM0.10. Based on the distribution chart, Empire Premium Food Bhd ranks #37 out of 72 companies in the Restaurants industry, which is below the industry midpoint. Overall, Empire Premium Food Bhd has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Empire Premium Food Bhd's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Empire Premium Food Bhd ranks #37 out of 72 companies for Net Current Asset Value. This places Empire Premium Food Bhd in the lower half of its industry. The industry median Net Current Asset Value is 10.13. 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.13, based on 72 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 Empire Premium Food Bhd and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Empire Premium Food Bhd's current Net Current Asset Value is RM0.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Empire Premium Food Bhd stock overvalued right now?
Empire Premium Food Bhd (XKLS:5351) has a current Net Current Asset Value of RM0.10. The current Net Current Asset Value is RM0.10. Empire Premium Food Bhd's overall GF Score™ is 19/100. 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 Empire Premium Food Bhd (XKLS:5351), the current Net Current Asset Value is RM0.10 as of Sep. 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.
Empire Premium Food Bhd is principally engaged in investment holding. Along with its subsidiary, it operates a chain of sushi food service outlets operating under its brand, Empire Sushi. The company's business segment includes: i) Grab-and-go outlets (include owned and operated Empire Sushi outlets and 1 consignment outlet), ii) Quick dine-in outlet. The majority of revenue is derived from the Grab-and-go outlets segment. Geographically, it operates predominantly in Malaysia.
19GF Score
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