Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
The historical rank and industry rank for Sm Entertainment Japan Co's Net Cash per Share or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Cash Ratio of Sm Entertainment Japan Co was 459.02. The lowest was 3.35. And the median was 8.97.
STEAF's Price-to-Net-Cash is not ranked *
in the Media - Diversified industry.
Industry Median: 4.825 * Ranked among companies with meaningful Price-to-Net-Cash only.
Sm Entertainment Japan Co (OTCPK:STEAF) Net Cash per Share Explanation
Ben Graham invested in situations where the company's stock price was lower than its net-cash. He assigned some value to the company's other current asset. The value is called Net Current Asset Value (NCAV). 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.
You can find companies that are traded below their Net Current Asset Value (NCAV) with our Net-Net screener.
Sm Entertainment Japan Co Net Cash per Share Related Terms
Sm Entertainment Japan Co Net Cash per Share Historical Data
* 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.
Sm Entertainment Japan Co Net Cash per Share Chart
STEAF vs NFLX, DIS, WBD: Net Cash per Share Comparison
For the Entertainment subindustry, Sm Entertainment Japan Co's Price-to-Net-Cash, along with its competitors' market caps and Price-to-Net-Cash 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.
Sm Entertainment Japan Co Price-to-Net-Cash vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Sm Entertainment Japan Co's Price-to-Net-Cash distribution charts can be found below:
* The bar in red indicates where Sm Entertainment Japan Co's Price-to-Net-Cash falls into.
Sm Entertainment Japan Co Net Cash per Share Calculation
In the calculation of a company's Net Cash per Share, assets other than cash and short term investments are considered to be worth nothing. But the company has to pay its debt and other liabilities in full. This is an extremely conservative way of valuation. Most companies have negative Net Cash per Share. But sometimes a company's price may be lower than its net-cash.
Sm Entertainment Japan Co's Net Cash per Share for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Sm Entertainment Japan Co (STEAF) has a Net Cash per Share of $-0.24 as of Jun. 2026. Net cash per share equals the per-share value of cash and equivalents less total liabilities and minority interest. View historical data on Sm Entertainment Japan Co and its competitors. Over the past decade, Sm Entertainment Japan Co's Net Cash per Share has ranged from 3.35 to 459.02. According to the industry distribution chart, Sm Entertainment Japan Co ranks #999999 out of 244 companies in the Media - Diversified industry.
Is Sm Entertainment Japan Co's Net Cash per Share too high?
Sm Entertainment Japan Co's current Net Cash per Share is $-0.24. Over the past 10 years, this metric has ranged from a low of 3.35 to a high of 459.02. Based on the distribution chart, Sm Entertainment Japan Co ranks #999999 out of 244 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Sm Entertainment Japan Co has a GF Score™ of 49/100, reflecting its overall financial health beyond just this single metric.
How does Sm Entertainment Japan Co's Net Cash per Share compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Sm Entertainment Japan Co ranks #999999 out of 244 companies for Net Cash per Share. This places Sm Entertainment Japan Co in the lower half of its industry. The industry median Net Cash per Share is 4.83. Historically, Sm Entertainment Japan Co's own Net Cash per Share has ranged from 3.35 to 459.02 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 Cash per Share for a Media - Diversified company?
The median Net Cash per Share among Media - Diversified companies is 4.83, based on 244 companies in the industry. Companies in the top quartile (top 25%) have a Net Cash per Share significantly above this median, while those in the bottom quartile fall well below. However, Net Cash per Share 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 Cash per Share mean?
A high Net Cash per Share can signal that a stock is expensive relative to its fundamentals. Net cash per share equals the per-share value of cash and equivalents less total liabilities and minority interest. View historical data on Sm Entertainment Japan Co and its competitors. For the Media - Diversified industry, the median Net Cash per Share is 4.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sm Entertainment Japan Co's current Net Cash per Share is $-0.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sm Entertainment Japan Co stock overvalued right now?
Sm Entertainment Japan Co (STEAF) has a current Net Cash per Share of $-0.24. The stock's GF Value™ is $1.18, compared to a current price of $0.76 — trading 35.9% below its estimated fair value. The current Net Cash per Share is $-0.24. Sm Entertainment Japan Co's overall GF Score™ is 49/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Cash per Share calculated?
Net Cash per Share is calculated from a company's financial statements. For Sm Entertainment Japan Co (STEAF), the current Net Cash per Share is $-0.24 as of Jun. 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 Sm Entertainment Japan Co (STEAF) Overvalued in 2026?
Based on GuruFocus' analysis, Sm Entertainment Japan Co stock appears to be undervalued.
The current stock price of $0.76 is trading 35.9% below its estimated GF Value™ of $1.18.
Key valuation signals for STEAF:
Net Cash per Share: $-0.24
GF Value™: $1.18 vs. price of $0.76 (35.9% below fair value)
No single metric tells the full story. See the STEAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
STEAF has been successfully added to your 
