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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).
The historical rank and industry rank for Lotus Eye Hospital & Institute's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Lotus Eye Hospital & Institute was 246.11. The lowest was 12.32. And the median was 18.92.
BOM:532998's Price-to-Net-Current-Asset-Value is not ranked *
in the Healthcare Providers & Services industry.
Industry Median: 6.04 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Lotus Eye Hospital & Institute (BOM:532998) 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.
Lotus Eye Hospital & Institute Net Current Asset Value Related Terms
Lotus Eye Hospital & Institute Net Current Asset Value Historical Data
* 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.
Lotus Eye Hospital & Institute Net Current Asset Value Chart
BOM:532998 vs HCA, THC, DVA: Net Current Asset Value Comparison
For the Medical Care Facilities subindustry, Lotus Eye Hospital & Institute'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.
Lotus Eye Hospital & Institute Price-to-Net-Current-Asset-Value vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Lotus Eye Hospital & Institute's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Lotus Eye Hospital & Institute'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 ₹-5.33 mean?
Lotus Eye Hospital & Institute (BOM:532998) has a Net Current Asset Value of ₹-5.33 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 Lotus Eye Hospital & Institute and its competitors. Over the past decade, Lotus Eye Hospital & Institute's Net Current Asset Value has ranged from 12.32 to 246.11. According to the industry distribution chart, Lotus Eye Hospital & Institute ranks #999999 out of 271 companies in the Healthcare Providers & Services industry.
Is Lotus Eye Hospital & Institute's Net Current Asset Value too high?
Lotus Eye Hospital & Institute's current Net Current Asset Value is ₹-5.33. Over the past 10 years, this metric has ranged from a low of 12.32 to a high of 246.11. Based on the distribution chart, Lotus Eye Hospital & Institute ranks #999999 out of 271 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Lotus Eye Hospital & Institute has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lotus Eye Hospital & Institute's Net Current Asset Value compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Lotus Eye Hospital & Institute ranks #999999 out of 271 companies for Net Current Asset Value. This places Lotus Eye Hospital & Institute in the lower half of its industry. The industry median Net Current Asset Value is 6.04. Historically, Lotus Eye Hospital & Institute's own Net Current Asset Value has ranged from 12.32 to 246.11 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 Healthcare Providers & Services company?
The median Net Current Asset Value among Healthcare Providers & Services companies is 6.04, based on 271 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 Lotus Eye Hospital & Institute and its competitors. For the Healthcare Providers & Services industry, the median Net Current Asset Value is 6.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lotus Eye Hospital & Institute's current Net Current Asset Value is ₹-5.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Eye Hospital & Institute stock overvalued right now?
Based on GuruFocus' analysis, Lotus Eye Hospital & Institute (BOM:532998) is currently considered Modestly Overvalued. The stock's GF Value™ is ₹92.40, compared to a current price of ₹117.10 — trading 26.7% above its estimated fair value. The current Net Current Asset Value is ₹-5.33. Lotus Eye Hospital & Institute's overall GF Score™ is 68/100. 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 Lotus Eye Hospital & Institute (BOM:532998), the current Net Current Asset Value is ₹-5.33 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 Lotus Eye Hospital & Institute (BOM:532998) Overvalued in 2026?
Based on GuruFocus' analysis, Lotus Eye Hospital & Institute stock appears to be overvalued.
The current stock price of ₹117.10 is trading 26.7% above its estimated GF Value™ of ₹92.40.
GuruFocus considers Lotus Eye Hospital & Institute to be Modestly Overvalued.
Key valuation signals for BOM:532998:
Net Current Asset Value: ₹-5.33
GF Value™: ₹92.40 vs. price of ₹117.10 (26.7% above fair value)
No single metric tells the full story. See the BOM:532998 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lotus Eye Hospital & Institute Ltd is an India-based eye care hospital. It is engaged in providing treatment and care for eye diseases and disorders. It offers treatment services for eye conditions like refractive error, retina and uvea, cornea, glaucoma, pediatric, orbit and oculoplasty, neuro-ophthalmology, and binocular vision. In addition, the company also operates an eye bank for functioning eye donation activities. The company mainly operates in India and generates revenue by providing medical services, pharmacy sales, contact lenses, and optical, of which the majority of the revenue is derived from providing segmmedical services.
68GF Score
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