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.
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.
Eupe BhdXKLS:6815 +2.94%50 Net Current Asset Value is RM0.18 as of Feb. 2026, which is 100% below its 10-year median of 1.57. GuruFocus rates XKLS:6815 with a GF Score™ of 50/100 and a GF Value™ of RM0.89 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 756 Real Estate companies, Eupe Bhd ranks worse than 67.33% 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).
Eupe Bhd's net current asset value per share for the quarter that ended in Feb. 2026 was RM0.18.
The historical rank and industry rank for Eupe Bhd's Net Current Asset Value or its related term are showing as below:
XKLS:6815'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.63 Med: 1.57 Max: 6.33
Current: 3.89
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Eupe Bhd was 6.33. The lowest was 0.63. And the median was 1.57.
XKLS:6815's Price-to-Net-Current-Asset-Value is ranked worse than 67.33% of 756
companies
in the Real Estate industry
Industry Median: 2.165
vs XKLS:6815: 3.89
Eupe Bhd (XKLS:6815) 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.
Eupe Bhd Net Current Asset Value Related Terms
Eupe Bhd Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Eupe 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.
Eupe Bhd Net Current Asset Value Competitor Comparison
For the Real Estate - Development subindustry, Eupe 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.
Eupe Bhd Price-to-Net-Current-Asset-Value vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Eupe Bhd's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Eupe 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 RM0.18 mean?
Eupe Bhd (XKLS:6815) has a Net Current Asset Value of RM0.18 as of Feb. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Eupe Bhd and its competitors. This is 89% below median its historical median of 1.57. Over the past decade, Eupe Bhd's Net Current Asset Value has ranged from 0.63 to 6.33. According to the industry distribution chart, Eupe Bhd ranks #509 out of 756 companies in the Real Estate industry, placing it in the top 67.3%.
Is Eupe Bhd's Net Current Asset Value too high?
Eupe Bhd's current Net Current Asset Value of RM0.18 is 89% below median its 10-year median of 1.57. Over the past 10 years, this metric has ranged from a low of 0.63 to a high of 6.33. Based on the distribution chart, Eupe Bhd ranks #509 out of 756 companies in the Real Estate industry, which is below the industry midpoint. Overall, Eupe Bhd has a GF Score™ of 50/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eupe Bhd's Net Current Asset Value compare to competitors?
According to the Real Estate industry distribution chart, Eupe Bhd ranks #509 out of 756 companies for Net Current Asset Value. This places Eupe Bhd in the lower half of its industry. The industry median Net Current Asset Value is 2.17. Historically, Eupe Bhd's own Net Current Asset Value has ranged from 0.63 to 6.33 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 Real Estate company?
The median Net Current Asset Value among Real Estate companies is 2.17, based on 756 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 Eupe Bhd and its competitors. For the Real Estate industry, the median Net Current Asset Value is 2.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eupe Bhd's current Net Current Asset Value is RM0.18, which is 89% below median its own 10-year median of 1.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eupe Bhd stock overvalued right now?
Based on GuruFocus' analysis, Eupe Bhd (XKLS:6815) is currently considered Modestly Undervalued. The stock's GF Value™ is RM0.89, compared to a current price of RM0.70 — trading 21.3% below its estimated fair value. The current Net Current Asset Value is RM0.18, which is 89% below median its 10-year median of 1.57. Eupe Bhd's overall GF Score™ is 50/100 with 6 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 Eupe Bhd (XKLS:6815), the current Net Current Asset Value is RM0.18 as of Feb. 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 Eupe Bhd (XKLS:6815) Overvalued in 2026?
Based on GuruFocus' analysis, Eupe Bhd stock appears to be undervalued.
The current stock price of RM0.70 is trading 21.3% below its estimated GF Value™ of RM0.89.
GuruFocus considers Eupe Bhd to be Modestly Undervalued.
Key valuation signals for XKLS:6815:
Net Current Asset Value: RM0.18 (89% below median its 10-year median of 1.57)
GF Value™: RM0.89 vs. price of RM0.70 (21.3% below fair value)
No single metric tells the full story. See the XKLS:6815 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eupe Corp Bhd is an investment holding company. The business of the company operates in segments that include Property Development, which develops residential properties; Chalet and Golf Operation and Management, which operates and manages chalets, restaurants, golf clubs, and recreation facilities; Property Construction, which constructs and sales residential and commercial properties; and Others, which rents properties, fruit cultivation and management of the complex. The Property Development segment generates maximum revenue for the company. Geographically, the company caters its services only to the Malaysian market.
50GF Score
Get the complete analysis for XKLS:6815
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:6815 has been successfully added to your 
