YAMNF (Ya-Man) Net Current Asset Value: $2.50 (As of Oct. 2025) — 28% Below Median


YAMNF Ya-Man Ltd YAMNF
88 GF Score
Price $8.45
GF Value $8.28
! 4 Warning Signs
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What is Ya-Man Net Current Asset Value?

Ya-Man YAMNF 88 Net Current Asset Value is $2.50 as of Oct. 2025, which is 28% below its 10-year median of 3.49. GuruFocus rates YAMNF with a GF Score™ of 88/100 and a GF Value™ of $8.28. The stock has 4 warning signs investors should review. Among 1,050 Consumer Packaged Goods companies, Ya-Man ranks better than 75.43% 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).

Ya-Man's net current asset value per share for the quarter that ended in Oct. 2025 was $2.50.

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

YAMNF' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.63   Med: 3.49   Max: 12.85
Current: 1.95

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Ya-Man was 12.85. The lowest was 1.63. And the median was 3.49.

YAMNF's Price-to-Net-Current-Asset-Value is ranked better than
75.43% of 1050 companies
in the Consumer Packaged Goods industry
Industry Median: 4.185 vs YAMNF: 1.95

Ya-Man  (OTCPK:YAMNF) 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.


Ya-Man Net Current Asset Value Related Terms


Ya-Man Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Ya-Man'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.

Ya-Man Net Current Asset Value Chart

Ya-Man Annual Data
Trend Apr15 Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.87 2.43 2.80 3.14 2.60

Ya-Man Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 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 2.61 2.79 2.60 2.50 2.40

YAMNF vs PG, CL, KVUE: Net Current Asset Value Comparison

For the Household & Personal Products subindustry, Ya-Man'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.


Ya-Man Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry

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

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


YAMNF
88GF Score
Ya-Man Ltd YAMNF
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Ya-Man Net Current Asset Value Calculation

Ya-Man's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Apr. 2024 is calculated as

Net Current Asset Value Per Share(A: Apr. 2024 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(169.056-25.843-0-0)/55.021
=2.60

Ya-Man's Net Current Asset Value (NCAV) per share for the quarter that ended in Oct. 2025 is calculated as

Net Current Asset Value Per Share(Q: Oct. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(160.914-23.488-0-0)/55.021
=2.50

* 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 $2.50 mean?
Ya-Man (YAMNF) has a Net Current Asset Value of $2.50 as of Oct. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Ya-Man and its competitors. This is 28% below median its historical median of 3.49. Over the past decade, Ya-Man's Net Current Asset Value has ranged from 1.63 to 12.85. According to the industry distribution chart, Ya-Man ranks #258 out of 1050 companies in the Consumer Packaged Goods industry, placing it in the top 24.6%.
Is Ya-Man's Net Current Asset Value too high?
Ya-Man's current Net Current Asset Value of $2.50 is 28% below median its 10-year median of 3.49. Over the past 10 years, this metric has ranged from a low of 1.63 to a high of 12.85. The Consumer Packaged Goods industry median Net Current Asset Value is 4.19. Ya-Man's value of $2.50 is 40.3% below this industry median. Based on the distribution chart, Ya-Man ranks #258 out of 1050 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Ya-Man has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does Ya-Man's Net Current Asset Value compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Ya-Man ranks #258 out of 1050 companies for Net Current Asset Value. This places Ya-Man in the top 25% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.19. Ya-Man's value of $2.50 is 40.3% below this benchmark. Historically, Ya-Man's own Net Current Asset Value has ranged from 1.63 to 12.85 over the past decade. While the company's 10-year median is 3.49 vs. the industry median of 4.19, Ya-Man has consistently been below the industry average. 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 4.19, 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. Ya-Man's current Net Current Asset Value of $2.50 is 40.3% below the industry median. 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 Ya-Man and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ya-Man's current Net Current Asset Value is $2.50, which is 28% below median its own 10-year median of 3.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ya-Man stock overvalued right now?
Ya-Man (YAMNF) has a current Net Current Asset Value of $2.50. The stock's GF Value™ is $8.28, compared to a current price of $8.45 — trading 2.1% above its estimated fair value. The current Net Current Asset Value is $2.50, which is 28% below median its 10-year median of 3.49 and 40.3% below the Consumer Packaged Goods industry median of 4.19. Ya-Man's overall GF Score™ is 88/100 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 Ya-Man (YAMNF), the current Net Current Asset Value is $2.50 as of Oct. 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 Ya-Man (YAMNF) Overvalued in 2026?

Based on GuruFocus' analysis, Ya-Man stock appears to be overvalued. The current stock price of $8.45 is trading 2.1% above its estimated GF Value™ of $8.28.

Key valuation signals for YAMNF:

  • Net Current Asset Value: $2.50 (28% below median its 10-year median of 3.49)
  • GF Value™: $8.28 vs. price of $8.45 (2.1% above fair value)
  • GF Score™: 88/100 with 4 warning signs
  • Industry Position: 40.3% below the Consumer Packaged Goods median (#258 of 1050)

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


Ya-Man Business Description

Other Exchanges 6630:Japan
Address 1-4-4 Furushiba, Shingu Building, Koto-ku, Tokyo, JPN, 135-0016
Ya-Man Ltd is engaged in research, development, manufacturing, and marketing of health and beauty equipment internationally. The company offers Beauty equipment such as Beauty Rollers, Facial Steamer, Ion derivation, EMS, and Facial Tapping, among others.
88GF Score

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

$8.45
Price
$8.28
GF Value