Harn Len Bhd (XKLS:7501) Net Current Asset Value: RM-0.06 (As of Feb. 2026)


XKLS:7501 Harn Len Corp Bhd XKLS:7501
46 GF Score
Price RM0.60
GF Value RM0.60
Valuation Fairly Valued
! 1 Warning Sign
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What is Harn Len Bhd Net Current Asset Value?

Harn Len Bhd XKLS:7501 46 Net Current Asset Value is RM-0.06 as of Feb. 2026. GuruFocus rates XKLS:7501 with a GF Score™ of 46/100 and a GF Value™ of RM0.60 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,050 Consumer Packaged Goods companies, Harn Len Bhd ranks worse than 95238% 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).

Harn Len Bhd's net current asset value per share for the quarter that ended in Feb. 2026 was RM-0.06.

The historical rank and industry rank for Harn Len Bhd's Net Current Asset Value or its related term are showing as below:

XKLS:7501's Price-to-Net-Current-Asset-Value is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 4.175
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Harn Len Bhd  (XKLS:7501) 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 Graham’s 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.


Harn Len Bhd Net Current Asset Value Related Terms


Harn Len Bhd Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Harn Len 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.

Harn Len Bhd Net Current Asset Value Chart

Harn Len Bhd Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 May24 May25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.42 -0.17 -0.14 -0.16 -0.05

Harn Len Bhd Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Mar23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -0.13 -0.05 -0.08 -0.06 -0.06

XKLS:7501 vs ADM, BG, TSN: Net Current Asset Value Comparison

For the Farm Products subindustry, Harn Len 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.


Harn Len Bhd Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Harn Len Bhd's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Harn Len Bhd's Price-to-Net-Current-Asset-Value falls into.


XKLS:7501
46GF Score
Harn Len Corp Bhd XKLS:7501
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Harn Len Bhd Net Current Asset Value Calculation

Harn Len Bhd's Net Current Asset Value (NCAV) per share for the fiscal year that ended in May. 2025 is calculated as

Net Current Asset Value Per Share(A: May. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(115.971-170.42--22.065-0)/610.972
=-0.05

Harn Len Bhd's Net Current Asset Value (NCAV) per share for the quarter that ended in Feb. 2026 is calculated as

Net Current Asset Value Per Share(Q: Feb. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(113.741-169.438--23.027-4.061)/614.176
=-0.06

* 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 RM-0.06 mean?
Harn Len Bhd (XKLS:7501) has a Net Current Asset Value of RM-0.06 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 Harn Len Bhd and its competitors. According to the industry distribution chart, Harn Len Bhd ranks #999999 out of 1050 companies in the Consumer Packaged Goods industry.
Is Harn Len Bhd's Net Current Asset Value too high?
Harn Len Bhd's current Net Current Asset Value is RM-0.06. Based on the distribution chart, Harn Len Bhd ranks #999999 out of 1050 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Harn Len Bhd has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Harn Len Bhd's Net Current Asset Value compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Harn Len Bhd ranks #999999 out of 1050 companies for Net Current Asset Value. This places Harn Len Bhd in the lower half of its industry. The industry median Net Current Asset Value is 4.18. 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 4.18, based on 1,050 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 Harn Len Bhd and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Harn Len Bhd's current Net Current Asset Value is RM-0.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Harn Len Bhd stock overvalued right now?
Based on GuruFocus' analysis, Harn Len Bhd (XKLS:7501) is currently considered Fairly Valued. The stock's GF Value™ is RM0.60, compared to a current price of RM0.60 — trading right at its estimated fair value. The current Net Current Asset Value is RM-0.06. Harn Len Bhd's overall GF Score™ is 46/100 with 1 warning sign 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 Harn Len Bhd (XKLS:7501), the current Net Current Asset Value is RM-0.06 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 Harn Len Bhd (XKLS:7501) Overvalued in 2026?

Based on GuruFocus' analysis, Harn Len Bhd stock appears to be undervalued. The current stock price of RM0.60 is trading 0% below its estimated GF Value™ of RM0.60. GuruFocus considers Harn Len Bhd to be Fairly Valued.

Key valuation signals for XKLS:7501:

  • Net Current Asset Value: RM-0.06
  • GF Value™: RM0.60 vs. price of RM0.60 (0% below fair value)
  • GF Score™: 46/100 with 1 warning sign

No single metric tells the full story. See the XKLS:7501 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Harn Len Bhd Business Description

Address 15 Jalan Gereja, 6th Floor, Johor Tower, Ibrahim International Business District, Johor Darul, JHR, MYS, 80888
Harn Len Corp Bhd is involved in the operation of oil palm plantations and oil milling operations. The operating segments of the company are: Plantation and Property & Others. A majority of its revenue is generated from the Plantation segment, which is engaged in the operation of oil palm estates, oil palm mills, sales and purchases of Fresh Fruit Bunches (FFB), cultivation of pineapples, sales and trading of Crude Palm Oil (CPO) and Palm Kernels (PK), and the provision of plantation development contract services. The Property and Others segment is involved in property investment in land, commercial, and industrial buildings. Other business includes the operation of a food and beverage outlet.
46GF Score

Get the complete analysis for XKLS:7501

Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

RM0.60
Price
RM0.60
GF Value