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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).
The historical rank and industry rank for Kakatiya Cement Sugar & Industries's Net Current Asset Value or its related term are showing as below:
BOM:500234'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.81 Med: 1.3 Max: 4.06
Current: 1.32
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Kakatiya Cement Sugar & Industries was 4.06. The lowest was 0.81. And the median was 1.30.
BOM:500234's Price-to-Net-Current-Asset-Value is ranked better than 86.03% of 179
companies
in the Building Materials industry
Industry Median: 4.1
vs BOM:500234: 1.32
Kakatiya Cement Sugar & Industries (BOM:500234) 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 Grahams 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.
Kakatiya Cement Sugar & Industries Net Current Asset Value Related Terms
Kakatiya Cement Sugar & Industries Net Current Asset Value 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.
Kakatiya Cement Sugar & Industries Net Current Asset Value Chart
BOM:500234 vs CRH, VMC, MLM: Net Current Asset Value Comparison
For the Building Materials subindustry, Kakatiya Cement Sugar & Industries'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.
Kakatiya Cement Sugar & Industries Price-to-Net-Current-Asset-Value vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Kakatiya Cement Sugar & Industries's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Kakatiya Cement Sugar & Industries's Price-to-Net-Current-Asset-Value falls into.
* 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 ₹83.50 mean?
Kakatiya Cement Sugar & Industries (BOM:500234) has a Net Current Asset Value of ₹83.50 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Kakatiya Cement Sugar & Industries and its competitors. This is 6323% above median its historical median of 1.30. Over the past decade, Kakatiya Cement Sugar & Industries' Net Current Asset Value has ranged from 0.81 to 4.06. According to the industry distribution chart, Kakatiya Cement Sugar & Industries ranks #25 out of 179 companies in the Building Materials industry, placing it in the top 14%.
Is Kakatiya Cement Sugar & Industries' Net Current Asset Value too high?
Kakatiya Cement Sugar & Industries' current Net Current Asset Value of ₹83.50 is 6323% above median its 10-year median of 1.30. Over the past 10 years, this metric has ranged from a low of 0.81 to a high of 4.06. Based on the distribution chart, Kakatiya Cement Sugar & Industries ranks #25 out of 179 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Kakatiya Cement Sugar & Industries has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kakatiya Cement Sugar & Industries' Net Current Asset Value compare to CRH and VMC?
According to the Building Materials industry distribution chart, Kakatiya Cement Sugar & Industries ranks #25 out of 179 companies for Net Current Asset Value. This places Kakatiya Cement Sugar & Industries in the top 14% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.10. Historically, Kakatiya Cement Sugar & Industries' own Net Current Asset Value has ranged from 0.81 to 4.06 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 Building Materials company?
The median Net Current Asset Value among Building Materials companies is 4.10, based on 179 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 Kakatiya Cement Sugar & Industries and its competitors. For the Building Materials industry, the median Net Current Asset Value is 4.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kakatiya Cement Sugar & Industries's current Net Current Asset Value is ₹83.50, which is 6323% above median its own 10-year median of 1.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kakatiya Cement Sugar & Industries stock overvalued right now?
Based on GuruFocus' analysis, Kakatiya Cement Sugar & Industries (BOM:500234) is currently considered Fairly Valued. The stock's GF Value™ is ₹104.50, compared to a current price of ₹109.90 — trading 5.2% above its estimated fair value. The current Net Current Asset Value is ₹83.50, which is 6323% above median its 10-year median of 1.30. Kakatiya Cement Sugar & Industries' overall GF Score™ is 59/100 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 Kakatiya Cement Sugar & Industries (BOM:500234), the current Net Current Asset Value is ₹83.50 as of Mar. 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 Kakatiya Cement Sugar & Industries (BOM:500234) Overvalued in 2026?
Based on GuruFocus' analysis, Kakatiya Cement Sugar & Industries stock appears to be overvalued.
The current stock price of ₹109.90 is trading 5.2% above its estimated GF Value™ of ₹104.50.
GuruFocus considers Kakatiya Cement Sugar & Industries to be Fairly Valued.
Key valuation signals for BOM:500234:
Net Current Asset Value: ₹83.50 (6323% above median its 10-year median of 1.30)
GF Value™: ₹104.50 vs. price of ₹109.90 (5.2% above fair value)
No single metric tells the full story. See the BOM:500234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kakatiya Cement Sugar & Industries Ltd is engaged in delivering products and solutions to the cement, sugar, and power generation industry. It is organized into three segments namely, the Cement segment produces, manufactures, refines, and prepares the portland cement; the Sugar segment deals mainly with the crushing of sugarcane and the Power segment generates and distributes the power. It generates the majority of its revenue from the cement segment. The operations of the company are confined to India only.
59GF Score
Get the complete analysis for BOM:500234
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