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Spenta InternationalBOM:526161 +2.79%62 Net Current Asset Value is ₹44.79 as of Mar. 2026, which is 100% below its 10-year median of 2.84. GuruFocus rates BOM:526161 with a GF Score™ of 62/100 and a GF Value™ of ₹118.61 (Fairly Valued). The stock has 6 warning signs investors should review. Among 630 Manufacturing - Apparel & Accessories companies, Spenta International ranks better than 53.97% 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).
Spenta International's net current asset value per share for the quarter that ended in Mar. 2026 was ₹44.79.
The historical rank and industry rank for Spenta International's Net Current Asset Value or its related term are showing as below:
BOM:526161'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.01 Med: 2.84 Max: 13.66
Current: 2.69
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Spenta International was 13.66. The lowest was 2.01. And the median was 2.84.
BOM:526161's Price-to-Net-Current-Asset-Value is ranked better than 53.97% of 630
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.96
vs BOM:526161: 2.69
Spenta International (BOM:526161) 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.
Spenta International Net Current Asset Value Related Terms
Spenta International Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Spenta International'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.
Spenta International Net Current Asset Value Chart
BOM:526161 vs NKE, DECK, ONON: Net Current Asset Value Comparison
For the Footwear & Accessories subindustry, Spenta International'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.
Spenta International Price-to-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Spenta International's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Spenta International'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 ₹44.79 mean?
Spenta International (BOM:526161) has a Net Current Asset Value of ₹44.79 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 Spenta International and its competitors. This is 1477% above median its historical median of 2.84. Over the past decade, Spenta International's Net Current Asset Value has ranged from 2.01 to 13.66. According to the industry distribution chart, Spenta International ranks #290 out of 630 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 46%.
Is Spenta International's Net Current Asset Value too high?
Spenta International's current Net Current Asset Value of ₹44.79 is 1477% above median its 10-year median of 2.84. Over the past 10 years, this metric has ranged from a low of 2.01 to a high of 13.66. Based on the distribution chart, Spenta International ranks #290 out of 630 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Spenta International has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Spenta International's Net Current Asset Value compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Spenta International ranks #290 out of 630 companies for Net Current Asset Value. This puts Spenta International in the upper half of its industry. The industry median Net Current Asset Value is 2.96. Historically, Spenta International's own Net Current Asset Value has ranged from 2.01 to 13.66 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 Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 2.96, based on 630 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 Spenta International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 2.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Spenta International's current Net Current Asset Value is ₹44.79, which is 1477% above median its own 10-year median of 2.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spenta International stock overvalued right now?
Based on GuruFocus' analysis, Spenta International (BOM:526161) is currently considered Fairly Valued. The stock's GF Value™ is ₹118.61, compared to a current price of ₹120.65 — trading 1.7% above its estimated fair value. The current Net Current Asset Value is ₹44.79, which is 1477% above median its 10-year median of 2.84. Spenta International's overall GF Score™ is 62/100 with 6 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 Spenta International (BOM:526161), the current Net Current Asset Value is ₹44.79 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 Spenta International (BOM:526161) Overvalued in 2026?
Based on GuruFocus' analysis, Spenta International stock appears to be overvalued.
The current stock price of ₹120.65 is trading 1.7% above its estimated GF Value™ of ₹118.61.
GuruFocus considers Spenta International to be Fairly Valued.
Key valuation signals for BOM:526161:
Net Current Asset Value: ₹44.79 (1477% above median its 10-year median of 2.84)
GF Value™: ₹118.61 vs. price of ₹120.65 (1.7% above fair value)
No single metric tells the full story. See the BOM:526161 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Spenta International Ltd is an India-based company which is engaged in the manufacturing and trading of socks. The company generates maximum revenue from the domestic sale of socks, and also engages in exporting its products to other countries.
62GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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