BITS (BOM:526709) Net Current Asset Value: ₹0.05 (As of Mar. 2026) — 92% Below Median

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Director of Data and Quant Analytics at GuruFocus
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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:526709 BITS Ltd BOM:526709
72 GF Score
Price ₹7.88
GF Value ₹11.25
Valuation Significantly Undervalued
! 1 Warning Sign
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What is BITS Net Current Asset Value?

BITS BOM:526709 +0.90% 72 Net Current Asset Value is ₹0.05 as of Mar. 2026, which is 100% below its 10-year median of 0.62. GuruFocus rates BOM:526709 with a GF Score™ of 72/100 and a GF Value™ of ₹11.25 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 119 Education companies, BITS ranks worse than 97.48% 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).

BITS's net current asset value per share for the quarter that ended in Mar. 2026 was ₹0.05.

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

BOM:526709' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.17   Med: 0.62   Max: 157.6
Current: 157.6

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of BITS was 157.60. The lowest was 0.17. And the median was 0.62.

BOM:526709's Price-to-Net-Current-Asset-Value is ranked worse than
97.48% of 119 companies
in the Education industry
Industry Median: 5 vs BOM:526709: 157.60

BITS  (BOM:526709) 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.


BITS Net Current Asset Value Related Terms


BITS Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for BITS'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.

BITS Net Current Asset Value Chart

BITS 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 -0.02 -0.02 -0.02 -0.02 0.05

BITS 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 -0.02 0.00 0.00 0.00 0.05

BOM:526709 vs EDU, TAL, LAUR: Net Current Asset Value Comparison

For the Education & Training Services subindustry, BITS'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.


BITS Price-to-Net-Current-Asset-Value vs Education Industry

For the Education industry and Consumer Defensive sector, BITS's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where BITS's Price-to-Net-Current-Asset-Value falls into.


BOM:526709
72GF Score
BITS Ltd BOM:526709
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BITS Net Current Asset Value Calculation

BITS'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)
=(10.412-5.016-0-0)/111.875
=0.05

BITS'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)
=(10.412-5.016-0-0)/111.875
=0.05

* 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 ₹0.05 mean?
BITS (BOM:526709) has a Net Current Asset Value of ₹0.05 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 BITS and its competitors. This is 92% below median its historical median of 0.62. Over the past decade, BITS's Net Current Asset Value has ranged from 0.17 to 157.60. According to the industry distribution chart, BITS ranks #116 out of 119 companies in the Education industry, placing it in the top 97.5%.
Is BITS's Net Current Asset Value too high?
BITS's current Net Current Asset Value of ₹0.05 is 92% below median its 10-year median of 0.62. Over the past 10 years, this metric has ranged from a low of 0.17 to a high of 157.60. Based on the distribution chart, BITS ranks #116 out of 119 companies in the Education industry, which is in the bottom quartile relative to peers. Overall, BITS has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BITS's Net Current Asset Value compare to EDU and TAL?
According to the Education industry distribution chart, BITS ranks #116 out of 119 companies for Net Current Asset Value. This places BITS in the lower half of its industry. The industry median Net Current Asset Value is 5.00. Historically, BITS's own Net Current Asset Value has ranged from 0.17 to 157.60 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 Education company?
The median Net Current Asset Value among Education companies is 5.00, based on 119 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 BITS and its competitors. For the Education industry, the median Net Current Asset Value is 5.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BITS's current Net Current Asset Value is ₹0.05, which is 92% below median its own 10-year median of 0.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BITS stock overvalued right now?
Based on GuruFocus' analysis, BITS (BOM:526709) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹11.25, compared to a current price of ₹7.88 — trading 30% below its estimated fair value. The current Net Current Asset Value is ₹0.05, which is 92% below median its 10-year median of 0.62. BITS's overall GF Score™ is 72/100 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 BITS (BOM:526709), the current Net Current Asset Value is ₹0.05 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 BITS (BOM:526709) Overvalued in 2026?

Based on GuruFocus' analysis, BITS stock appears to be undervalued. The current stock price of ₹7.88 is trading 30% below its estimated GF Value™ of ₹11.25. GuruFocus considers BITS to be Significantly Undervalued.

Key valuation signals for BOM:526709:

  • Net Current Asset Value: ₹0.05 (92% below median its 10-year median of 0.62)
  • GF Value™: ₹11.25 vs. price of ₹7.88 (30% below fair value)
  • GF Score™: 72/100 with 1 warning sign

No single metric tells the full story. See the BOM:526709 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BITS Business Description

Address 130/132, Apollo Street, Shahid Bhagat Singh Road, 23, Great Western Building, Fort, Mumbai, MH, IND, 400001
BITS Ltd is engaged in the business of imparting education in the fields of Art, Commerce, Science, Computer Software, Computer Hardware, Business Management, Hotel Management, Engineering & Technical Education, and in all other fields by setting up centers, institutes, colleges, universities including distance learning programs in India and Abroad.
72GF Score

Get the complete analysis for BOM:526709

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

₹7.88
Price
₹11.25
GF Value