Levinski Ofer (XTAE:LEOF) Net Current Asset Value: ₪-3.01 (As of Mar. 2026)


XTAE:LEOF Levinski Ofer Ltd XTAE:LEOF
41 GF Score
Price ₪3.48
GF Value ₪2.58
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Levinski Ofer Net Current Asset Value?

Levinski Ofer XTAE:LEOF -3.60% 41 Net Current Asset Value is ₪-3.01 as of Mar. 2026. GuruFocus rates XTAE:LEOF with a GF Score™ of 41/100 and a GF Value™ of ₪2.58 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,057 Construction companies, Levinski Ofer ranks worse than 94607.28% 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).

Levinski Ofer's net current asset value per share for the quarter that ended in Mar. 2026 was ₪-3.01.

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

During the past 10 years, the highest Price-to-Net-Current-Asset-Value Ratio of Levinski Ofer was 89.60. The lowest was 89.60. And the median was 89.60.

XTAE:LEOF's Price-to-Net-Current-Asset-Value is not ranked *
in the Construction industry.
Industry Median: 3.24
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Levinski Ofer  (XTAE:LEOF) 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.


Levinski Ofer Net Current Asset Value Related Terms


Levinski Ofer Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Levinski Ofer'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.

Levinski Ofer Net Current Asset Value Chart

Levinski Ofer Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only -1.91 -4.10 -4.19 -3.92 -3.89

Levinski Ofer Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -3.41 -3.05 -3.69 -3.89 -3.01

XTAE:LEOF vs PWR, FIX, EME: Net Current Asset Value Comparison

For the Engineering & Construction subindustry, Levinski Ofer'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.


Levinski Ofer Price-to-Net-Current-Asset-Value vs Construction Industry

For the Construction industry and Industrials sector, Levinski Ofer's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Levinski Ofer's Price-to-Net-Current-Asset-Value falls into.


XTAE:LEOF
41GF Score
Levinski Ofer Ltd XTAE:LEOF
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Levinski Ofer Net Current Asset Value Calculation

Levinski Ofer's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(87.797-218.091-0-0)/33.511
=-3.89

Levinski Ofer's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(120.242-221.016-0-0)/33.511
=-3.01

* 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 ₪-3.01 mean?
Levinski Ofer (XTAE:LEOF) has a Net Current Asset Value of ₪-3.01 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Levinski Ofer and its competitors. Over the past decade, Levinski Ofer's Net Current Asset Value has ranged from 89.60 to 89.60. According to the industry distribution chart, Levinski Ofer ranks #999999 out of 1057 companies in the Construction industry.
Is Levinski Ofer's Net Current Asset Value too high?
Levinski Ofer's current Net Current Asset Value is ₪-3.01. Over the past 10 years, this metric has ranged from a low of 89.60 to a high of 89.60. Based on the distribution chart, Levinski Ofer ranks #999999 out of 1057 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Levinski Ofer has a GF Score™ of 41/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Levinski Ofer's Net Current Asset Value compare to PWR and FIX?
According to the Construction industry distribution chart, Levinski Ofer ranks #999999 out of 1057 companies for Net Current Asset Value. This places Levinski Ofer in the lower half of its industry. The industry median Net Current Asset Value is 3.24. Historically, Levinski Ofer's own Net Current Asset Value has ranged from 89.60 to 89.60 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 Construction company?
The median Net Current Asset Value among Construction companies is 3.24, based on 1,057 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 Levinski Ofer and its competitors. For the Construction industry, the median Net Current Asset Value is 3.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Levinski Ofer's current Net Current Asset Value is ₪-3.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Levinski Ofer stock overvalued right now?
Based on GuruFocus' analysis, Levinski Ofer (XTAE:LEOF) is currently considered Significantly Overvalued. The stock's GF Value™ is ₪2.58, compared to a current price of ₪3.48 — trading 35% above its estimated fair value. The current Net Current Asset Value is ₪-3.01. Levinski Ofer's overall GF Score™ is 41/100 with 9 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 Levinski Ofer (XTAE:LEOF), the current Net Current Asset Value is ₪-3.01 as of Mar. 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 Levinski Ofer (XTAE:LEOF) Overvalued in 2026?

Based on GuruFocus' analysis, Levinski Ofer stock appears to be overvalued. The current stock price of ₪3.48 is trading 35% above its estimated GF Value™ of ₪2.58. GuruFocus considers Levinski Ofer to be Significantly Overvalued.

Key valuation signals for XTAE:LEOF:

  • Net Current Asset Value: ₪-3.01
  • GF Value™: ₪2.58 vs. price of ₪3.48 (35% above fair value)
  • GF Score™: 41/100 with 9 warning signs

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


Levinski Ofer Business Description

Address 74 Rothschild Boulevard, Tel Aviv, ISR, 66532
Levinski Ofer Ltd is an Israel based company. It is engaged in construction of residential, office and industrial buildings, educational institutions and residential neighborhoods. It provides residential solutions to tenants and apartment owners and land owners.
41GF Score

Get the complete analysis for XTAE:LEOF

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

₪3.48
Price
₪2.58
GF Value