Panasonic Energy India Co (BOM:504093) Net Current Asset Value: ₹57.09 (As of Mar. 2026) — 1869% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BOM:504093 Panasonic Energy India Co Ltd BOM:504093
60 GF Score
Price ₹249.35
GF Value ₹385.66
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Panasonic Energy India Co Net Current Asset Value?

Panasonic Energy India Co BOM:504093 -1.71% 60 Net Current Asset Value is ₹57.09 as of Mar. 2026, which is 100% below its 10-year median of 2.90. GuruFocus rates BOM:504093 with a GF Score™ of 60/100 and a GF Value™ of ₹385.66 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 2,216 Industrial Products companies, Panasonic Energy India Co ranks better than 56.59% 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).

Panasonic Energy India Co's net current asset value per share for the quarter that ended in Mar. 2026 was ₹57.09.

The historical rank and industry rank for Panasonic Energy India Co's Net Current Asset Value or its related term are showing as below:

BOM:504093' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.18   Med: 2.9   Max: 5.23
Current: 4.37

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Panasonic Energy India Co was 5.23. The lowest was 1.18. And the median was 2.90.

BOM:504093's Price-to-Net-Current-Asset-Value is ranked better than
56.59% of 2216 companies
in the Industrial Products industry
Industry Median: 5.18 vs BOM:504093: 4.37

Panasonic Energy India Co  (BOM:504093) 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 Graham’s 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.


Panasonic Energy India Co Net Current Asset Value Related Terms


Panasonic Energy India Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Panasonic Energy India Co'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.

Panasonic Energy India Co Net Current Asset Value Chart

Panasonic Energy India Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 100.42 74.38 77.97 83.93 57.09

Panasonic Energy India Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value 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 83.93 0.00 93.50 0.00 57.09

BOM:504093 vs VRT, BE: Net Current Asset Value Comparison

For the Electrical Equipment & Parts subindustry, Panasonic Energy India Co'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.


Panasonic Energy India Co Price-to-Net-Current-Asset-Value vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Panasonic Energy India Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Panasonic Energy India Co's Price-to-Net-Current-Asset-Value falls into.


BOM:504093
60GF Score
Panasonic Energy India Co Ltd BOM:504093
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Panasonic Energy India Co Net Current Asset Value Calculation

Panasonic Energy India Co's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(A: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(854.226-426.079-0-0)/7.500
=57.09

Panasonic Energy India Co's Net Current Asset Value (NCAV) per share for the quarter that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(Q: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(854.226-426.079-0-0)/7.500
=57.09

* 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 ₹57.09 mean?
Panasonic Energy India Co (BOM:504093) has a Net Current Asset Value of ₹57.09 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 Panasonic Energy India Co and its competitors. This is 1869% above median its historical median of 2.90. Over the past decade, Panasonic Energy India Co's Net Current Asset Value has ranged from 1.18 to 5.23. According to the industry distribution chart, Panasonic Energy India Co ranks #962 out of 2216 companies in the Industrial Products industry, placing it in the top 43.4%.
Is Panasonic Energy India Co's Net Current Asset Value too high?
Panasonic Energy India Co's current Net Current Asset Value of ₹57.09 is 1869% above median its 10-year median of 2.90. Over the past 10 years, this metric has ranged from a low of 1.18 to a high of 5.23. Based on the distribution chart, Panasonic Energy India Co ranks #962 out of 2216 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Panasonic Energy India Co has a GF Score™ of 60/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panasonic Energy India Co's Net Current Asset Value compare to VRT and BE?
According to the Industrial Products industry distribution chart, Panasonic Energy India Co ranks #962 out of 2216 companies for Net Current Asset Value. This puts Panasonic Energy India Co in the upper half of its industry. The industry median Net Current Asset Value is 5.18. Historically, Panasonic Energy India Co's own Net Current Asset Value has ranged from 1.18 to 5.23 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 an Industrial Products company?
The median Net Current Asset Value among Industrial Products companies is 5.18, based on 2,216 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 Panasonic Energy India Co and its competitors. For the Industrial Products industry, the median Net Current Asset Value is 5.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Panasonic Energy India Co's current Net Current Asset Value is ₹57.09, which is 1869% above median its own 10-year median of 2.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panasonic Energy India Co stock overvalued right now?
Based on GuruFocus' analysis, Panasonic Energy India Co (BOM:504093) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹385.66, compared to a current price of ₹249.35 — trading 35.3% below its estimated fair value. The current Net Current Asset Value is ₹57.09, which is 1869% above median its 10-year median of 2.90. Panasonic Energy India Co's overall GF Score™ is 60/100 with 5 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 Panasonic Energy India Co (BOM:504093), the current Net Current Asset Value is ₹57.09 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 Panasonic Energy India Co (BOM:504093) Overvalued in 2026?

Based on GuruFocus' analysis, Panasonic Energy India Co stock appears to be undervalued. The current stock price of ₹249.35 is trading 35.3% below its estimated GF Value™ of ₹385.66. GuruFocus considers Panasonic Energy India Co to be Significantly Undervalued.

Key valuation signals for BOM:504093:

  • Net Current Asset Value: ₹57.09 (1869% above median its 10-year median of 2.90)
  • GF Value™: ₹385.66 vs. price of ₹249.35 (35.3% below fair value)
  • GF Score™: 60/100 with 5 warning signs

No single metric tells the full story. See the BOM:504093 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Panasonic Energy India Co Business Description

Address GIDC, Makarpura, P.B. No. 719, Vadodara, GJ, IND, 390 010
Panasonic Energy India Co Ltd is engaged in the manufacture and supply of dry cell batteries and lighting products in India. It offers zinc-carbon batteries, alkaline batteries, lithium, and rechargeable batteries. Geographically, it derives a majority of revenue from India.
60GF Score

Get the complete analysis for BOM:504093

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

₹249.35
Price
₹385.66
GF Value