In Ben Graham's calculation of liquidation value, inventory is only considered worth half of its book value, and accounts receivable is considered worth 75% of its value. Therefore the liquidation value is lower than calculated from total current assets.
Upcon's Liquidation Value for the quarter that ended in Jan. 2026 is
* 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.
Upcon Total Current Assets Related Terms
Upcon Total Current Assets Historical Data
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The historical data trend for Upcon's Total Current Assets 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.
* 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.
Total Current Assets is linked to the Current Ratio, which is the result of dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations.
What does a Total Current Assets of 円1,648.9 Mil mean?
Upcon (NGO:5075) has a Total Current Assets of 円1,648.9 Mil as of Jan. 2026. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Upcon and its competitors.
Is Upcon's Total Current Assets too high?
Upcon's current Total Current Assets is 円1,648.9 Mil. Overall, Upcon has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Upcon's Total Current Assets compare to PWR and FIX?
Upcon's Total Current Assets of 円1,648.9 Mil can be compared against companies in the Construction industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Current Assets for a Construction company?
A good Total Current Assets depends on the Construction industry context. However, Total Current Assets 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 Total Current Assets mean?
A high Total Current Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Upcon and its competitors. Upcon's current Total Current Assets is 円1,648.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upcon stock overvalued right now?
Based on GuruFocus' analysis, Upcon (NGO:5075) is currently considered Significantly Overvalued. The stock's GF Value™ is 円736.55, compared to a current price of 円1,314.00 — trading 78.4% above its estimated fair value. The current Total Current Assets is 円1,648.9 Mil. Upcon's overall GF Score™ is 69/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Current Assets calculated?
Total Current Assets is calculated from a company's financial statements. For Upcon (NGO:5075), the current Total Current Assets is 円1,648.9 Mil as of Jan. 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 Upcon (NGO:5075) Overvalued in 2026?
Based on GuruFocus' analysis, Upcon stock appears to be overvalued.
The current stock price of 円1,314.00 is trading 78.4% above its estimated GF Value™ of 円736.55.
GuruFocus considers Upcon to be Significantly Overvalued.
Key valuation signals for NGO:5075:
Total Current Assets: 円1,648.9 Mil
GF Value™: 円736.55 vs. price of 円1,314.00 (78.4% above fair value)
No single metric tells the full story. See the NGO:5075 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upcon Corp operates in the civil engineering and construction industry predominantly in Japan. The company applies its Upcon method, which uses completely non-freon urethane resin and small machines to repair subsidence, tilt, steps, gaps, etc., in concrete floors, caused by earthquakes or uneven ground settlement. The Upcon method is also used to correct unevenness on roads, ports, and airports, mainly for public works projects. In addition, the company provides gap and cavity filling services, maintains and repairs waterway tunnels, and is working on several projects, including a new construction method using urethane foam resin. It operates in a single segment, the subsidence correction business.
69GF Score
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Total Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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