ZTFMF (Zotefoams) Net Current Asset Value: $-0.49 (As of Dec. 2025)


ZTFMF Zotefoams PLC ZTFMF
74 GF Score
Price $5.55
GF Value $6.04
Valuation Fairly Valued
! 10 Warning Signs
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What is Zotefoams Net Current Asset Value?

Zotefoams ZTFMF 74 Net Current Asset Value is $-0.49 as of Dec. 2025. GuruFocus rates ZTFMF with a GF Score™ of 74/100 and a GF Value™ of $6.04 (Fairly Valued). The stock has 10 warning signs investors should review. Among 949 Chemicals companies, Zotefoams ranks worse than 105373.97% 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).

Zotefoams's net current asset value per share for the quarter that ended in Dec. 2025 was $-0.49.

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

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Zotefoams was 250.00. The lowest was 12.88. And the median was 28.33.

ZTFMF's Price-to-Net-Current-Asset-Value is not ranked *
in the Chemicals industry.
Industry Median: 5.29
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Zotefoams  (OTCPK:ZTFMF) 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.


Zotefoams Net Current Asset Value Related Terms


Zotefoams Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Zotefoams'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.

Zotefoams Net Current Asset Value Chart

Zotefoams 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 -0.04 0.15 0.33 0.17 -0.49

Zotefoams Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.33 0.14 0.17 0.41 -0.49

ZTFMF vs LIN, SHW, ECL: Net Current Asset Value Comparison

For the Specialty Chemicals subindustry, Zotefoams'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.


Zotefoams Price-to-Net-Current-Asset-Value vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Zotefoams's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


ZTFMF
74GF Score
Zotefoams PLC ZTFMF
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Zotefoams Net Current Asset Value Calculation

Zotefoams'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)
=(105.683-129.873-0-0)/48.924
=-0.49

Zotefoams's Net Current Asset Value (NCAV) per share for the quarter that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(Q: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(105.683-129.873-0-0)/48.924
=-0.49

* 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 $-0.49 mean?
Zotefoams (ZTFMF) has a Net Current Asset Value of $-0.49 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 Zotefoams and its competitors. Over the past decade, Zotefoams' Net Current Asset Value has ranged from 12.88 to 250.00. According to the industry distribution chart, Zotefoams ranks #999999 out of 949 companies in the Chemicals industry.
Is Zotefoams' Net Current Asset Value too high?
Zotefoams' current Net Current Asset Value is $-0.49. Over the past 10 years, this metric has ranged from a low of 12.88 to a high of 250.00. Based on the distribution chart, Zotefoams ranks #999999 out of 949 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Zotefoams has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Zotefoams' Net Current Asset Value compare to LIN and SHW?
According to the Chemicals industry distribution chart, Zotefoams ranks #999999 out of 949 companies for Net Current Asset Value. This places Zotefoams in the lower half of its industry. The industry median Net Current Asset Value is 5.29. Historically, Zotefoams' own Net Current Asset Value has ranged from 12.88 to 250.00 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 Chemicals company?
The median Net Current Asset Value among Chemicals companies is 5.29, based on 949 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 Zotefoams and its competitors. For the Chemicals industry, the median Net Current Asset Value is 5.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Zotefoams's current Net Current Asset Value is $-0.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zotefoams stock overvalued right now?
Based on GuruFocus' analysis, Zotefoams (ZTFMF) is currently considered Fairly Valued. The stock's GF Value™ is $6.04, compared to a current price of $5.55 — trading 8.1% below its estimated fair value. The current Net Current Asset Value is $-0.49. Zotefoams' overall GF Score™ is 74/100 with 10 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 Zotefoams (ZTFMF), the current Net Current Asset Value is $-0.49 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 Zotefoams (ZTFMF) Overvalued in 2026?

Based on GuruFocus' analysis, Zotefoams stock appears to be undervalued. The current stock price of $5.55 is trading 8.1% below its estimated GF Value™ of $6.04. GuruFocus considers Zotefoams to be Fairly Valued.

Key valuation signals for ZTFMF:

  • Net Current Asset Value: $-0.49
  • GF Value™: $6.04 vs. price of $5.55 (8.1% below fair value)
  • GF Score™: 74/100 with 10 warning signs

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


Zotefoams Business Description

Other Exchanges ZTFl:UKZTF:UK23Z:Germany
Address 602-3 Salisbury House, 29 Finsbury Circus, London, GBR, EC2M 7AQ
Zotefoams PLC is engaged in the manufacturing of polymer foam using bespoke autoclave technology to produce foams with attributes. Its block foams are sold under the AZOTE, T-FIT, ZOTEK, and other brand names. The company serves automotive, aerospace, packaging, industrial parts, marine, building and construction, military, medical, and sports and leisure industries. It has three main operating segments Polyolefin foams, High-Performance Products, and MuCell Extrusion LLC. The maximum revenue to the company is generated from the High-Performance Products.
74GF Score

Get the complete analysis for ZTFMF

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

$5.55
Price
$6.04
GF Value