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.
Prudential SugarBOM:500342 +4.96%45 Net Current Asset Value is ₹33.64 as of Mar. 2026, which is 100% below its 10-year median of 0.69. GuruFocus rates BOM:500342 with a GF Score™ of 45/100 and a GF Value™ of ₹35.75 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,053 Consumer Packaged Goods companies, Prudential Sugar ranks better than 98.01% 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).
Prudential Sugar's net current asset value per share for the quarter that ended in Mar. 2026 was ₹33.64.
The historical rank and industry rank for Prudential Sugar's Net Current Asset Value or its related term are showing as below:
BOM:500342'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.33 Med: 0.69 Max: 1.38
Current: 0.4
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Prudential Sugar was 1.38. The lowest was 0.33. And the median was 0.69.
BOM:500342's Price-to-Net-Current-Asset-Value is ranked better than 98.01% of 1053
companies
in the Consumer Packaged Goods industry
Industry Median: 4.19
vs BOM:500342: 0.40
Prudential Sugar (BOM:500342) 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.
Prudential Sugar Net Current Asset Value Related Terms
Prudential Sugar Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Prudential Sugar'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.
BOM:500342 vs MDLZ, HSY, TR: Net Current Asset Value Comparison
For the Confectioners subindustry, Prudential Sugar'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.
Prudential Sugar Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Prudential Sugar's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Prudential Sugar'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 ₹33.64 mean?
Prudential Sugar (BOM:500342) has a Net Current Asset Value of ₹33.64 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 Prudential Sugar and its competitors. This is 4775% above median its historical median of 0.69. Over the past decade, Prudential Sugar's Net Current Asset Value has ranged from 0.33 to 1.38. According to the industry distribution chart, Prudential Sugar ranks #21 out of 1053 companies in the Consumer Packaged Goods industry, placing it in the top 2%.
Is Prudential Sugar's Net Current Asset Value too high?
Prudential Sugar's current Net Current Asset Value of ₹33.64 is 4775% above median its 10-year median of 0.69. Over the past 10 years, this metric has ranged from a low of 0.33 to a high of 1.38. Based on the distribution chart, Prudential Sugar ranks #21 out of 1053 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Prudential Sugar has a GF Score™ of 45/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Prudential Sugar's Net Current Asset Value compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, Prudential Sugar ranks #21 out of 1053 companies for Net Current Asset Value. This places Prudential Sugar in the top 2% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.19. Historically, Prudential Sugar's own Net Current Asset Value has ranged from 0.33 to 1.38 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.19, based on 1,053 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 Prudential Sugar and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Prudential Sugar's current Net Current Asset Value is ₹33.64, which is 4775% above median its own 10-year median of 0.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Prudential Sugar stock overvalued right now?
Based on GuruFocus' analysis, Prudential Sugar (BOM:500342) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹35.75, compared to a current price of ₹13.54 — trading 62.1% below its estimated fair value. The current Net Current Asset Value is ₹33.64, which is 4775% above median its 10-year median of 0.69. Prudential Sugar's overall GF Score™ is 45/100 with 1 warning sign 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 Prudential Sugar (BOM:500342), the current Net Current Asset Value is ₹33.64 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 Prudential Sugar (BOM:500342) Overvalued in 2026?
Based on GuruFocus' analysis, Prudential Sugar stock appears to be undervalued.
The current stock price of ₹13.54 is trading 62.1% below its estimated GF Value™ of ₹35.75.
GuruFocus considers Prudential Sugar to be Significantly Undervalued.
Key valuation signals for BOM:500342:
Net Current Asset Value: ₹33.64 (4775% above median its 10-year median of 0.69)
GF Value™: ₹35.75 vs. price of ₹13.54 (62.1% below fair value)
No single metric tells the full story. See the BOM:500342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Prudential Sugar Corp Ltd had been engaged in the business of manufacturing sugar and allied products. The company also manufactures alcohol through molasses fermentation. Its products include molasses and bagasse, which are by-products, and these are sold to distilleries and cogeneration power plants.
45GF Score
Get the complete analysis for BOM:500342
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BOM:500342 has been successfully added to your 
