Shivam Cements (XNEP:SHIVM) Current Ratio: 1.70 (As of Apr. 2026) — Near Median

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XNEP:SHIVM Shivam Cements Ltd XNEP:SHIVM
88 GF Score
Price NPR656.00
GF Value NPR540.80
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Shivam Cements Current Ratio?

Shivam Cements XNEP:SHIVM -1.07% 88 Current Ratio is 1.70 as of Apr. 2026, which is 5% above its 10-year median of 1.62. GuruFocus rates XNEP:SHIVM with a GF Score™ of 88/100 and a GF Value™ of NPR540.80 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 410 Building Materials companies, Shivam Cements ranks better than 56.83% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Shivam Cements's current ratio for the quarter that ended in Apr. 2026 was 1.70.

Shivam Cements has a current ratio of 1.70. It generally indicates good short-term financial strength.

The historical rank and industry rank for Shivam Cements's Current Ratio or its related term are showing as below:

XNEP:SHIVM' s Current Ratio Range Over the Past 10 Years
Min: 1.02   Med: 1.62   Max: 2.14
Current: 1.7

During the past 9 years, Shivam Cements's highest Current Ratio was 2.14. The lowest was 1.02. And the median was 1.62.

XNEP:SHIVM's Current Ratio is ranked better than
56.83% of 410 companies
in the Building Materials industry
Industry Median: 1.515 vs XNEP:SHIVM: 1.70

Shivam Cements  (XNEP:SHIVM) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Shivam Cements Current Ratio Related Terms


Shivam Cements Current Ratio Historical Data

* Premium members only.

The historical data trend for Shivam Cements's Current Ratio 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.

Shivam Cements Current Ratio Chart

Shivam Cements Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Current Ratio
Get a 7-Day Free Trial Premium Member Only 1.65 1.56 1.68 1.82 2.14

Shivam Cements Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Current Ratio 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 1.62 2.14 1.86 1.52 1.70

XNEP:SHIVM vs CRH, VMC, MLM: Current Ratio Comparison

For the Building Materials subindustry, Shivam Cements's Current Ratio, along with its competitors' market caps and Current Ratio 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.


Shivam Cements Current Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Shivam Cements's Current Ratio distribution charts can be found below:

* The bar in red indicates where Shivam Cements's Current Ratio falls into.


XNEP:SHIVM
88GF Score
Shivam Cements Ltd XNEP:SHIVM
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shivam Cements Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Shivam Cements's Current Ratio for the fiscal year that ended in Jul. 2025 is calculated as

Current Ratio (A: Jul. 2025 )=Total Current Assets (A: Jul. 2025 )/Total Current Liabilities (A: Jul. 2025 )
=4540.007/2119.868
=2.14

Shivam Cements's Current Ratio for the quarter that ended in Apr. 2026 is calculated as

Current Ratio (Q: Apr. 2026 )=Total Current Assets (Q: Apr. 2026 )/Total Current Liabilities (Q: Apr. 2026 )
=4273.972/2513.915
=1.70

* 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.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 1.70 mean?
Shivam Cements (XNEP:SHIVM) has a Current Ratio of 1.70 as of Apr. 2026. This is near median its historical median of 1.62. Over the past decade, Shivam Cements' Current Ratio has ranged from 1.02 to 2.14. According to the industry distribution chart, Shivam Cements ranks #177 out of 410 companies in the Building Materials industry, placing it in the top 43.2%.
Is Shivam Cements' Current Ratio too high?
Shivam Cements' current Current Ratio of 1.70 is near median its 10-year median of 1.62. Over the past 10 years, this metric has ranged from a low of 1.02 to a high of 2.14. The Building Materials industry median Current Ratio is 1.52. Shivam Cements' value of 1.70 is 12.2% above this industry median. Based on the distribution chart, Shivam Cements ranks #177 out of 410 companies in the Building Materials industry, which is above the industry midpoint. Overall, Shivam Cements has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shivam Cements' Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Shivam Cements ranks #177 out of 410 companies for Current Ratio. This puts Shivam Cements in the upper half of its industry. The industry median Current Ratio is 1.52. Shivam Cements' value of 1.70 is 12.2% above this benchmark. Historically, Shivam Cements' own Current Ratio has ranged from 1.02 to 2.14 over the past decade. While the company's 10-year median is 1.62 vs. the industry median of 1.52, Shivam Cements has consistently been above 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 Current Ratio for a Building Materials company?
The median Current Ratio among Building Materials companies is 1.52, based on 410 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Shivam Cements's current Current Ratio of 1.70 is 12.2% above 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Building Materials industry, the median Current Ratio is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shivam Cements's current Current Ratio is 1.70, which is near median its own 10-year median of 1.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shivam Cements stock overvalued right now?
Based on GuruFocus' analysis, Shivam Cements (XNEP:SHIVM) is currently considered Modestly Overvalued. The stock's GF Value™ is NPR540.80, compared to a current price of NPR656.00 — trading 21.3% above its estimated fair value. The current Current Ratio is 1.70, which is near median its 10-year median of 1.62 and 12.2% above the Building Materials industry median of 1.52. Shivam Cements' 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 Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Shivam Cements (XNEP:SHIVM), the current Current Ratio is 1.70 as of Apr. 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 Shivam Cements (XNEP:SHIVM) Overvalued in 2026?

Based on GuruFocus' analysis, Shivam Cements stock appears to be overvalued. The current stock price of NPR656.00 is trading 21.3% above its estimated GF Value™ of NPR540.80. GuruFocus considers Shivam Cements to be Modestly Overvalued.

Key valuation signals for XNEP:SHIVM:

  • Current Ratio: 1.70 (near median its 10-year median of 1.62)
  • GF Value™: NPR540.80 vs. price of NPR656.00 (21.3% above fair value)
  • GF Score™: 88/100 with 4 warning signs
  • Industry Position: 12.2% above the Building Materials median (#177 of 410)

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


Shivam Cements Business Description

Address Siddhartha Insurance Bhawan, 2nd Floor, GPO Box 13478, Anamnagar, Kathmandu, NPL
Shivam Cements Ltd is a Nepal based company engaged in manufacturing of cement and clinker from its self owned limestone quarries. The main product of the company include the Ordinary Portland Cement. Its products include OPC cement 43 Grade and OPC cement 53 grade.
88GF Score

Get the complete analysis for XNEP:SHIVM

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

NPR656.00
Price
NPR540.80
GF Value