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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).
Bengal & Assam Co's net current asset value per share for the quarter that ended in Mar. 2026 was ₹-687.51.
The historical rank and industry rank for Bengal & Assam Co'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 Bengal & Assam Co was 218.42. The lowest was 51.54. And the median was 134.98.
BOM:533095's Price-to-Net-Current-Asset-Value is not ranked *
in the Vehicles & Parts industry.
Industry Median: 4.56 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Bengal & Assam Co (BOM:533095) 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.
Bengal & Assam Co Net Current Asset Value Related Terms
Bengal & Assam Co Net Current Asset Value Historical Data
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The historical data trend for Bengal & Assam Co'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.
BOM:533095 vs ORLY, AZO: Net Current Asset Value Comparison
For the Auto Parts subindustry, Bengal & Assam Co'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.
Bengal & Assam Co Price-to-Net-Current-Asset-Value vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Bengal & Assam Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Bengal & Assam Co'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 ₹-687.51 mean?
Bengal & Assam Co (BOM:533095) has a Net Current Asset Value of ₹-687.51 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 Bengal & Assam Co and its competitors. Over the past decade, Bengal & Assam Co's Net Current Asset Value has ranged from 51.54 to 218.42. According to the industry distribution chart, Bengal & Assam Co ranks #999999 out of 705 companies in the Vehicles & Parts industry.
Is Bengal & Assam Co's Net Current Asset Value too high?
Bengal & Assam Co's current Net Current Asset Value is ₹-687.51. Over the past 10 years, this metric has ranged from a low of 51.54 to a high of 218.42. Based on the distribution chart, Bengal & Assam Co ranks #999999 out of 705 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers. Overall, Bengal & Assam Co has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bengal & Assam Co's Net Current Asset Value compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Bengal & Assam Co ranks #999999 out of 705 companies for Net Current Asset Value. This places Bengal & Assam Co in the lower half of its industry. The industry median Net Current Asset Value is 4.56. Historically, Bengal & Assam Co's own Net Current Asset Value has ranged from 51.54 to 218.42 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 Vehicles & Parts company?
The median Net Current Asset Value among Vehicles & Parts companies is 4.56, based on 705 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 Bengal & Assam Co and its competitors. For the Vehicles & Parts industry, the median Net Current Asset Value is 4.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bengal & Assam Co's current Net Current Asset Value is ₹-687.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bengal & Assam Co stock overvalued right now?
Based on GuruFocus' analysis, Bengal & Assam Co (BOM:533095) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹3,434.11, compared to a current price of ₹6,226.00 — trading 81.3% above its estimated fair value. The current Net Current Asset Value is ₹-687.51. Bengal & Assam Co's overall GF Score™ is 49/100 with 3 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 Bengal & Assam Co (BOM:533095), the current Net Current Asset Value is ₹-687.51 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 Bengal & Assam Co (BOM:533095) Overvalued in 2026?
Based on GuruFocus' analysis, Bengal & Assam Co stock appears to be overvalued.
The current stock price of ₹6,226.00 is trading 81.3% above its estimated GF Value™ of ₹3,434.11.
GuruFocus considers Bengal & Assam Co to be Significantly Overvalued.
Key valuation signals for BOM:533095:
Net Current Asset Value: ₹-687.51
GF Value™: ₹3,434.11 vs. price of ₹6,226.00 (81.3% above fair value)
No single metric tells the full story. See the BOM:533095 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bengal & Assam Co Ltd is a core investment company. The Company is holding investments in its subsidiaries, other group companies, and money market mutual funds and carries out only such activities as are permitted under the guidelines issued by RBI for NBFC. It has single business segment investments.
49GF Score
Get the complete analysis for BOM:533095
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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