ANG Lifesciences India (BOM:540694) Net Current Asset Value: ₹-5.14 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
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:540694 ANG Lifesciences India Ltd BOM:540694
60 GF Score
Price ₹35.74
GF Value ₹30.36
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is ANG Lifesciences India Net Current Asset Value?

ANG Lifesciences India BOM:540694 +2.11% 60 Net Current Asset Value is ₹-5.14 as of Mar. 2026. GuruFocus rates BOM:540694 with a GF Score™ of 60/100 and a GF Value™ of ₹30.36 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 608 Drug Manufacturers companies, ANG Lifesciences India ranks worse than 164473.52% 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).

ANG Lifesciences India's net current asset value per share for the quarter that ended in Mar. 2026 was ₹-5.14.

The historical rank and industry rank for ANG Lifesciences India'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 ANG Lifesciences India was 15.28. The lowest was 1.19. And the median was 3.22.

BOM:540694's Price-to-Net-Current-Asset-Value is not ranked *
in the Drug Manufacturers industry.
Industry Median: 5.71
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

ANG Lifesciences India  (BOM:540694) 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.


ANG Lifesciences India Net Current Asset Value Related Terms


ANG Lifesciences India Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for ANG Lifesciences 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.

ANG Lifesciences India Net Current Asset Value Chart

ANG Lifesciences 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 -11.15 -5.05 9.78 -0.21 -5.14

ANG Lifesciences 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 -0.21 0.00 -2.16 0.00 -5.14

BOM:540694 vs ZTS: Net Current Asset Value Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, ANG Lifesciences 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.


ANG Lifesciences India Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, ANG Lifesciences India's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


BOM:540694
60GF Score
ANG Lifesciences India Ltd BOM:540694
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ANG Lifesciences India Net Current Asset Value Calculation

ANG Lifesciences 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)
=(1493.54-1560.594-0-0)/13.058
=-5.14

ANG Lifesciences 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)
=(1493.54-1560.594-0-0)/13.058
=-5.14

* 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 ₹-5.14 mean?
ANG Lifesciences India (BOM:540694) has a Net Current Asset Value of ₹-5.14 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 ANG Lifesciences India and its competitors. Over the past decade, ANG Lifesciences India's Net Current Asset Value has ranged from 1.19 to 15.28. According to the industry distribution chart, ANG Lifesciences India ranks #999999 out of 608 companies in the Drug Manufacturers industry.
Is ANG Lifesciences India's Net Current Asset Value too high?
ANG Lifesciences India's current Net Current Asset Value is ₹-5.14. Over the past 10 years, this metric has ranged from a low of 1.19 to a high of 15.28. Based on the distribution chart, ANG Lifesciences India ranks #999999 out of 608 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, ANG Lifesciences India has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ANG Lifesciences India's Net Current Asset Value compare to ZTS?
According to the Drug Manufacturers industry distribution chart, ANG Lifesciences India ranks #999999 out of 608 companies for Net Current Asset Value. This places ANG Lifesciences India in the lower half of its industry. The industry median Net Current Asset Value is 5.71. Historically, ANG Lifesciences India's own Net Current Asset Value has ranged from 1.19 to 15.28 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.71, based on 608 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 ANG Lifesciences India and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ANG Lifesciences India's current Net Current Asset Value is ₹-5.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ANG Lifesciences India stock overvalued right now?
Based on GuruFocus' analysis, ANG Lifesciences India (BOM:540694) is currently considered Modestly Overvalued. The stock's GF Value™ is ₹30.36, compared to a current price of ₹35.74 — trading 17.7% above its estimated fair value. The current Net Current Asset Value is ₹-5.14. ANG Lifesciences India's overall GF Score™ is 60/100 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 ANG Lifesciences India (BOM:540694), the current Net Current Asset Value is ₹-5.14 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 ANG Lifesciences India (BOM:540694) Overvalued in 2026?

Based on GuruFocus' analysis, ANG Lifesciences India stock appears to be overvalued. The current stock price of ₹35.74 is trading 17.7% above its estimated GF Value™ of ₹30.36. GuruFocus considers ANG Lifesciences India to be Modestly Overvalued.

Key valuation signals for BOM:540694:

  • Net Current Asset Value: ₹-5.14
  • GF Value™: ₹30.36 vs. price of ₹35.74 (17.7% above fair value)
  • GF Score™: 60/100 with 3 warning signs

No single metric tells the full story. See the BOM:540694 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ANG Lifesciences India Business Description

Address Ranjit Avenue, B-Block, Darbara Complex, SCO 113, First Floor, District Shopping Complex, Amritsar, PB, IND, 143001
ANG Lifesciences India Ltd is engaged in the business of manufacturing and sales of finished pharmaceutical formulations in a dosage form of sterile dry powder injection vials, liquid injection vials, ampoules, PFS, hard gelatin capsules, soft gelatin capsules, dry syrups, liquid syrups and suspension, lotions, etc. Its product portfolio comprises various therapeutic categories such as antibiotics, antivirals, antimalarial, antiulcer, carbapenem, corticosteroid, penicillin, beta-lactamase inhibitor, etc. Through its subsidiary, it is also involved in the business of printing and packing solutions. The group's reportable segments are Pharmaceuticals, which derive maximum revenue, and Packaging and printing. Geographically, it derives maximum revenue from India.
60GF Score

Get the complete analysis for BOM:540694

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

₹35.74
Price
₹30.36
GF Value