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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).
Mauritius Cosmetics's net current asset value per share for the quarter that ended in Dec. 2025 was MUR-4.22.
The historical rank and industry rank for Mauritius Cosmetics's Net Current Asset Value or its related term are showing as below:
XMAU:MCOS's Price-to-Net-Current-Asset-Value is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 4.18 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Mauritius Cosmetics (XMAU:MCOS) 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.
Mauritius Cosmetics Net Current Asset Value Related Terms
Mauritius Cosmetics Net Current Asset Value Historical Data
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The historical data trend for Mauritius Cosmetics'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.
XMAU:MCOS vs PG, CL, KVUE: Net Current Asset Value Comparison
For the Household & Personal Products subindustry, Mauritius Cosmetics'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.
Mauritius Cosmetics Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Mauritius Cosmetics's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Mauritius Cosmetics'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 MUR-4.22 mean?
Mauritius Cosmetics (XMAU:MCOS) has a Net Current Asset Value of MUR-4.22 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 Mauritius Cosmetics and its competitors. According to the industry distribution chart, Mauritius Cosmetics ranks #999999 out of 1052 companies in the Consumer Packaged Goods industry.
Is Mauritius Cosmetics' Net Current Asset Value too high?
Mauritius Cosmetics' current Net Current Asset Value is MUR-4.22. Based on the distribution chart, Mauritius Cosmetics ranks #999999 out of 1052 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Mauritius Cosmetics has a GF Score™ of 77/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Mauritius Cosmetics' Net Current Asset Value compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Mauritius Cosmetics ranks #999999 out of 1052 companies for Net Current Asset Value. This places Mauritius Cosmetics 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 1,052 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 Mauritius Cosmetics 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. Mauritius Cosmetics's current Net Current Asset Value is MUR-4.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mauritius Cosmetics stock overvalued right now?
Based on GuruFocus' analysis, Mauritius Cosmetics (XMAU:MCOS) is currently considered Possible Value Trap. The stock's GF Value™ is MUR17.13, compared to a current price of MUR8.00 — trading 53.3% below its estimated fair value. The current Net Current Asset Value is MUR-4.22. Mauritius Cosmetics' overall GF Score™ is 77/100 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 Mauritius Cosmetics (XMAU:MCOS), the current Net Current Asset Value is MUR-4.22 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 Mauritius Cosmetics (XMAU:MCOS) Overvalued in 2026?
Based on GuruFocus' analysis, Mauritius Cosmetics stock appears to be undervalued.
The current stock price of MUR8.00 is trading 53.3% below its estimated GF Value™ of MUR17.13.
GuruFocus considers Mauritius Cosmetics to be Possible Value Trap.
Key valuation signals for XMAU:MCOS:
Net Current Asset Value: MUR-4.22
GF Value™: MUR17.13 vs. price of MUR8.00 (53.3% below fair value)
No single metric tells the full story. See the XMAU:MCOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mauritius Cosmetics Ltd is engaged in manufacturing, property rental and investment. The Company's principal activities include the manufacture of toothpaste, cosmetic products, creams, household products, toiletries and perfumes; the distribution, retail and export of consumer goods; the rental of investment properties; and investment in equity instruments. Its subsidiaries are mainly engaged in the rental of investment properties and the distribution and retail of consumer goods. The Company manufactures and distributes its own toothpaste brands, namely Ultradent, Dentaweiss and Dentamax. The Company operates in Mauritius and other countries, with maximum revenue generated from Mauritius.
77GF Score
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