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H P Cotton Textile MillsBOM:502873 62 Net Current Asset Value is ₹-45.13 as of Mar. 2026. GuruFocus rates BOM:502873 with a GF Score™ of 62/100 and a GF Value™ of ₹169.82 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 631 Manufacturing - Apparel & Accessories companies, H P Cotton Textile Mills ranks worse than 158478.45% 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).
H P Cotton Textile Mills's net current asset value per share for the quarter that ended in Mar. 2026 was ₹-45.13.
The historical rank and industry rank for H P Cotton Textile Mills's Net Current Asset Value or its related term are showing as below:
BOM:502873's Price-to-Net-Current-Asset-Value is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 2.97 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
H P Cotton Textile Mills (BOM:502873) 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.
H P Cotton Textile Mills Net Current Asset Value Related Terms
H P Cotton Textile Mills Net Current Asset Value Historical Data
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The historical data trend for H P Cotton Textile Mills'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.
H P Cotton Textile Mills Net Current Asset Value Chart
H P Cotton Textile Mills Net Current Asset Value Competitor Comparison
For the Textile Manufacturing subindustry, H P Cotton Textile Mills'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.
H P Cotton Textile Mills Price-to-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, H P Cotton Textile Mills's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where H P Cotton Textile Mills'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 ₹-45.13 mean?
H P Cotton Textile Mills (BOM:502873) has a Net Current Asset Value of ₹-45.13 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 H P Cotton Textile Mills and its competitors. According to the industry distribution chart, H P Cotton Textile Mills ranks #999999 out of 631 companies in the Manufacturing - Apparel & Accessories industry.
Is H P Cotton Textile Mills' Net Current Asset Value too high?
H P Cotton Textile Mills' current Net Current Asset Value is ₹-45.13. Based on the distribution chart, H P Cotton Textile Mills ranks #999999 out of 631 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, H P Cotton Textile Mills has a GF Score™ of 62/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does H P Cotton Textile Mills' Net Current Asset Value compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, H P Cotton Textile Mills ranks #999999 out of 631 companies for Net Current Asset Value. This places H P Cotton Textile Mills in the lower half of its industry. The industry median Net Current Asset Value is 2.97. 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 Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 2.97, based on 631 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 H P Cotton Textile Mills and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 2.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. H P Cotton Textile Mills's current Net Current Asset Value is ₹-45.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is H P Cotton Textile Mills stock overvalued right now?
Based on GuruFocus' analysis, H P Cotton Textile Mills (BOM:502873) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹169.82, compared to a current price of ₹105.20 — trading 38.1% below its estimated fair value. The current Net Current Asset Value is ₹-45.13. H P Cotton Textile Mills' overall GF Score™ is 62/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For H P Cotton Textile Mills (BOM:502873), the current Net Current Asset Value is ₹-45.13 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 H P Cotton Textile Mills (BOM:502873) Overvalued in 2026?
Based on GuruFocus' analysis, H P Cotton Textile Mills stock appears to be undervalued.
The current stock price of ₹105.20 is trading 38.1% below its estimated GF Value™ of ₹169.82.
GuruFocus considers H P Cotton Textile Mills to be Significantly Undervalued.
Key valuation signals for BOM:502873:
Net Current Asset Value: ₹-45.13
GF Value™: ₹169.82 vs. price of ₹105.20 (38.1% below fair value)
No single metric tells the full story. See the BOM:502873 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
H P Cotton Textile Mills Ltd manufactures cotton yarns and threads and is an exporter of cotton specialty yarns and cotton sewing threads. The Company operates in only one segment, which is the manufacturing of Threads. It manufactures two types of threads namely sewing threads and hosiery yarn. Its product portfolio includes Crocheta Crochet Threads, Peecock Hand Knitting Yarn, Embroidery Threads, Lace Threads, Patchwork and Quilting, Kite Flying Thread, Cotton Sewing Threads, and Mercerized Cotton RFD Threads. Geographically, the company generates sales both in India and internationally, with a vast majority of its revenue derived from sewing thread products exported to markets outside India.
62GF Score
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