Lee & Nee Softwares (Exports) (BOM:517415) Net Current Asset Value: ₹1.78 (As of Mar. 2026) — 55% Below 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:517415 Lee & Nee Softwares (Exports) Ltd BOM:517415
56 GF Score
Price ₹7.32
GF Value ₹14.85
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Lee & Nee Softwares (Exports) Net Current Asset Value?

Lee & Nee Softwares (Exports) BOM:517415 +1.24% 56 Net Current Asset Value is ₹1.78 as of Mar. 2026, which is 100% below its 10-year median of 3.99. GuruFocus rates BOM:517415 with a GF Score™ of 56/100 and a GF Value™ of ₹14.85 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,752 Software companies, Lee & Nee Softwares (Exports) ranks better than 58.16% 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).

Lee & Nee Softwares (Exports)'s net current asset value per share for the quarter that ended in Mar. 2026 was ₹1.78.

The historical rank and industry rank for Lee & Nee Softwares (Exports)'s Net Current Asset Value or its related term are showing as below:

BOM:517415' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.93   Med: 3.99   Max: 30.79
Current: 4.11

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lee & Nee Softwares (Exports) was 30.79. The lowest was 0.93. And the median was 3.99.

BOM:517415's Price-to-Net-Current-Asset-Value is ranked better than
58.16% of 1752 companies
in the Software industry
Industry Median: 5.005 vs BOM:517415: 4.11

Lee & Nee Softwares (Exports)  (BOM:517415) 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.


Lee & Nee Softwares (Exports) Net Current Asset Value Related Terms


Lee & Nee Softwares (Exports) Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Lee & Nee Softwares (Exports)'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.

Lee & Nee Softwares (Exports) Net Current Asset Value Chart

Lee & Nee Softwares (Exports) 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 0.53 0.47 1.66 2.08 1.78

Lee & Nee Softwares (Exports) 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 2.08 0.00 2.04 0.00 1.78

BOM:517415 vs IBM, ACN, FISV: Net Current Asset Value Comparison

For the Information Technology Services subindustry, Lee & Nee Softwares (Exports)'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.


Lee & Nee Softwares (Exports) Price-to-Net-Current-Asset-Value vs Software Industry

For the Software industry and Technology sector, Lee & Nee Softwares (Exports)'s Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Lee & Nee Softwares (Exports)'s Price-to-Net-Current-Asset-Value falls into.


BOM:517415
56GF Score
Lee & Nee Softwares (Exports) Ltd BOM:517415
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lee & Nee Softwares (Exports) Net Current Asset Value Calculation

Lee & Nee Softwares (Exports)'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)
=(121.158-21.818-0-0)/55.774
=1.78

Lee & Nee Softwares (Exports)'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)
=(121.158-21.818-0-0)/55.774
=1.78

* 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 ₹1.78 mean?
Lee & Nee Softwares (Exports) (BOM:517415) has a Net Current Asset Value of ₹1.78 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 Lee & Nee Softwares (Exports) and its competitors. This is 55% below median its historical median of 3.99. Over the past decade, Lee & Nee Softwares (Exports)'s Net Current Asset Value has ranged from 0.93 to 30.79. According to the industry distribution chart, Lee & Nee Softwares (Exports) ranks #733 out of 1752 companies in the Software industry, placing it in the top 41.8%.
Is Lee & Nee Softwares (Exports)'s Net Current Asset Value too high?
Lee & Nee Softwares (Exports)'s current Net Current Asset Value of ₹1.78 is 55% below median its 10-year median of 3.99. Over the past 10 years, this metric has ranged from a low of 0.93 to a high of 30.79. Based on the distribution chart, Lee & Nee Softwares (Exports) ranks #733 out of 1752 companies in the Software industry, which is above the industry midpoint. Overall, Lee & Nee Softwares (Exports) has a GF Score™ of 56/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lee & Nee Softwares (Exports)'s Net Current Asset Value compare to IBM and ACN?
According to the Software industry distribution chart, Lee & Nee Softwares (Exports) ranks #733 out of 1752 companies for Net Current Asset Value. This puts Lee & Nee Softwares (Exports) in the upper half of its industry. The industry median Net Current Asset Value is 5.01. Historically, Lee & Nee Softwares (Exports)'s own Net Current Asset Value has ranged from 0.93 to 30.79 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 Software company?
The median Net Current Asset Value among Software companies is 5.01, based on 1,752 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 Lee & Nee Softwares (Exports) and its competitors. For the Software industry, the median Net Current Asset Value is 5.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee & Nee Softwares (Exports)'s current Net Current Asset Value is ₹1.78, which is 55% below median its own 10-year median of 3.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee & Nee Softwares (Exports) stock overvalued right now?
Based on GuruFocus' analysis, Lee & Nee Softwares (Exports) (BOM:517415) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹14.85, compared to a current price of ₹7.32 — trading 50.7% below its estimated fair value. The current Net Current Asset Value is ₹1.78, which is 55% below median its 10-year median of 3.99. Lee & Nee Softwares (Exports)'s overall GF Score™ is 56/100 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 Lee & Nee Softwares (Exports) (BOM:517415), the current Net Current Asset Value is ₹1.78 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 Lee & Nee Softwares (Exports) (BOM:517415) Overvalued in 2026?

Based on GuruFocus' analysis, Lee & Nee Softwares (Exports) stock appears to be undervalued. The current stock price of ₹7.32 is trading 50.7% below its estimated GF Value™ of ₹14.85. GuruFocus considers Lee & Nee Softwares (Exports) to be Significantly Undervalued.

Key valuation signals for BOM:517415:

  • Net Current Asset Value: ₹1.78 (55% below median its 10-year median of 3.99)
  • GF Value™: ₹14.85 vs. price of ₹7.32 (50.7% below fair value)
  • GF Score™: 56/100 with 1 warning sign

No single metric tells the full story. See the BOM:517415 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lee & Nee Softwares (Exports) Business Description

Address 14-B, Camac Street, Kolkata, WB, IND, 700017
Lee & Nee Softwares (Exports) Ltd is engaged in Information Technology and related services. It is engaged in the business of developing, designing, manufacturing, processing, assembling, computer software and hardware products and allied products, and providing ERP solutions and services for website design and development, mobile applications development, and digital marketing. The company derives revenue from Information Technology Services and Solutions.
56GF Score

Get the complete analysis for BOM:517415

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

₹7.32
Price
₹14.85
GF Value