Orosil Smiths India (BOM:531626) Net Current Asset Value: ₹1.95 (As of Mar. 2026) — 95% Below Median

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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.
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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:531626 Orosil Smiths India Ltd BOM:531626
54 GF Score
Price ₹6.29
GF Value ₹21.46
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Orosil Smiths India Net Current Asset Value?

Orosil Smiths India BOM:531626 -2.18% 54 Net Current Asset Value is ₹1.95 as of Mar. 2026, which is 100% below its 10-year median of 38.33. GuruFocus rates BOM:531626 with a GF Score™ of 54/100 and a GF Value™ of ₹21.46 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 558 Retail - Cyclical companies, Orosil Smiths India ranks worse than 50.36% 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).

Orosil Smiths India's net current asset value per share for the quarter that ended in Mar. 2026 was ₹1.95.

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

BOM:531626' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.26   Med: 38.33   Max: 95.25
Current: 3.23

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Orosil Smiths India was 95.25. The lowest was 2.26. And the median was 38.33.

BOM:531626's Price-to-Net-Current-Asset-Value is ranked worse than
50.36% of 558 companies
in the Retail - Cyclical industry
Industry Median: 3.215 vs BOM:531626: 3.23

Orosil Smiths India  (BOM:531626) 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.


Orosil Smiths India Net Current Asset Value Related Terms


Orosil Smiths India Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Orosil Smiths India'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.

Orosil Smiths India Net Current Asset Value Chart

Orosil Smiths India 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 0.24 0.14 0.07 0.04 1.95

Orosil Smiths India 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 0.04 0.00 -0.78 0.00 1.95

BOM:531626 vs TPR: Net Current Asset Value Comparison

For the Luxury Goods subindustry, Orosil Smiths India'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.


Orosil Smiths India Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Orosil Smiths India's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


BOM:531626
54GF Score
Orosil Smiths India Ltd BOM:531626
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Orosil Smiths India Net Current Asset Value Calculation

Orosil Smiths India'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)
=(123.424-43.061-0-0)/41.316
=1.95

Orosil Smiths India'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)
=(123.424-43.061-0-0)/41.316
=1.95

* 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 ₹1.95 mean?
Orosil Smiths India (BOM:531626) has a Net Current Asset Value of ₹1.95 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 Orosil Smiths India and its competitors. This is 95% below median its historical median of 38.33. Over the past decade, Orosil Smiths India's Net Current Asset Value has ranged from 2.26 to 95.25. According to the industry distribution chart, Orosil Smiths India ranks #281 out of 558 companies in the Retail - Cyclical industry, placing it in the top 50.4%.
Is Orosil Smiths India's Net Current Asset Value too high?
Orosil Smiths India's current Net Current Asset Value of ₹1.95 is 95% below median its 10-year median of 38.33. Over the past 10 years, this metric has ranged from a low of 2.26 to a high of 95.25. Based on the distribution chart, Orosil Smiths India ranks #281 out of 558 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Orosil Smiths India has a GF Score™ of 54/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Orosil Smiths India's Net Current Asset Value compare to TPR?
According to the Retail - Cyclical industry distribution chart, Orosil Smiths India ranks #281 out of 558 companies for Net Current Asset Value. This places Orosil Smiths India in the lower half of its industry. The industry median Net Current Asset Value is 3.22. Historically, Orosil Smiths India's own Net Current Asset Value has ranged from 2.26 to 95.25 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 Retail - Cyclical company?
The median Net Current Asset Value among Retail - Cyclical companies is 3.22, based on 558 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 Orosil Smiths India and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orosil Smiths India's current Net Current Asset Value is ₹1.95, which is 95% below median its own 10-year median of 38.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orosil Smiths India stock overvalued right now?
Based on GuruFocus' analysis, Orosil Smiths India (BOM:531626) is currently considered Possible Value Trap. The stock's GF Value™ is ₹21.46, compared to a current price of ₹6.29 — trading 70.7% below its estimated fair value. The current Net Current Asset Value is ₹1.95, which is 95% below median its 10-year median of 38.33. Orosil Smiths India's overall GF Score™ is 54/100 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 Orosil Smiths India (BOM:531626), the current Net Current Asset Value is ₹1.95 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 Orosil Smiths India (BOM:531626) Overvalued in 2026?

Based on GuruFocus' analysis, Orosil Smiths India stock appears to be undervalued. The current stock price of ₹6.29 is trading 70.7% below its estimated GF Value™ of ₹21.46. GuruFocus considers Orosil Smiths India to be Possible Value Trap.

Key valuation signals for BOM:531626:

  • Net Current Asset Value: ₹1.95 (95% below median its 10-year median of 38.33)
  • GF Value™: ₹21.46 vs. price of ₹6.29 (70.7% below fair value)
  • GF Score™: 54/100 with 6 warning signs

No single metric tells the full story. See the BOM:531626 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orosil Smiths India Business Description

Address A-89, Sector-2, Noida, UP, IND, 201301
Orosil Smiths India Ltd is engaged in operating in the Gems and Jewellery sector. Principally, it is engaged in the manufacturing and sale of silver jewelry, gems, and gold jewelry as well as plain and trading of silver articles. The company's brand includes Kuhjohl and Sincere for semiprecious. It offers jewelry in various categories, such as rings, earrings, pendants, anklets, bracelets, bangles, chains, necklaces, and pendant sets.
54GF Score

Get the complete analysis for BOM:531626

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

₹6.29
Price
₹21.46
GF Value