Shoora Designs (BOM:543970) Net Current Asset Value: ₹42.95 (As of Mar. 2026) — 3571% Above Median

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BOM:543970 Shoora Designs Ltd BOM:543970
49 GF Score
Price ₹77.71
GF Value ₹142.39
Valuation Possible Value Trap
! 3 Warning Signs
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What is Shoora Designs Net Current Asset Value?

Shoora Designs BOM:543970 49 Net Current Asset Value is ₹42.95 as of Mar. 2026, which is 100% below its 10-year median of 1.17. GuruFocus rates BOM:543970 with a GF Score™ of 49/100 and a GF Value™ of ₹142.39 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 558 Retail - Cyclical companies, Shoora Designs ranks better than 69.89% 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).

Shoora Designs's net current asset value per share for the quarter that ended in Mar. 2026 was ₹42.95.

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

BOM:543970' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.08   Med: 1.17   Max: 1.82
Current: 1.81

During the past 6 years, the highest Price-to-Net-Current-Asset-Value Ratio of Shoora Designs was 1.82. The lowest was 1.08. And the median was 1.17.

BOM:543970's Price-to-Net-Current-Asset-Value is ranked better than
69.89% of 558 companies
in the Retail - Cyclical industry
Industry Median: 3.24 vs BOM:543970: 1.81

Shoora Designs  (BOM:543970) 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.


Shoora Designs Net Current Asset Value Related Terms


Shoora Designs Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Shoora Designs'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.

Shoora Designs Net Current Asset Value Chart

Shoora Designs Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Net Current Asset Value
Get a 7-Day Free Trial 0.26 10.34 22.26 42.81 42.95

Shoora Designs Semi-Annual Data
Mar21 Mar22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only 22.26 46.76 42.81 42.88 42.95

BOM:543970 vs TPR: Net Current Asset Value Comparison

For the Luxury Goods subindustry, Shoora Designs'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.


Shoora Designs Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry

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

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


BOM:543970
49GF Score
Shoora Designs Ltd BOM:543970
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shoora Designs Net Current Asset Value Calculation

Shoora Designs'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)
=(209.044-10.425-0-0)/4.624
=42.95

Shoora Designs'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)
=(209.044-10.425-0-0)/4.624
=42.95

* 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 ₹42.95 mean?
Shoora Designs (BOM:543970) has a Net Current Asset Value of ₹42.95 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 Shoora Designs and its competitors. This is 3571% above median its historical median of 1.17. Over the past decade, Shoora Designs' Net Current Asset Value has ranged from 1.08 to 1.82. According to the industry distribution chart, Shoora Designs ranks #168 out of 558 companies in the Retail - Cyclical industry, placing it in the top 30.1%.
Is Shoora Designs' Net Current Asset Value too high?
Shoora Designs' current Net Current Asset Value of ₹42.95 is 3571% above median its 10-year median of 1.17. Over the past 10 years, this metric has ranged from a low of 1.08 to a high of 1.82. Based on the distribution chart, Shoora Designs ranks #168 out of 558 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Shoora Designs has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Shoora Designs' Net Current Asset Value compare to TPR?
According to the Retail - Cyclical industry distribution chart, Shoora Designs ranks #168 out of 558 companies for Net Current Asset Value. This puts Shoora Designs in the upper half of its industry. The industry median Net Current Asset Value is 3.24. Historically, Shoora Designs' own Net Current Asset Value has ranged from 1.08 to 1.82 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 3.24, 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 Shoora Designs and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shoora Designs's current Net Current Asset Value is ₹42.95, which is 3571% above median its own 10-year median of 1.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shoora Designs stock overvalued right now?
Based on GuruFocus' analysis, Shoora Designs (BOM:543970) is currently considered Possible Value Trap. The stock's GF Value™ is ₹142.39, compared to a current price of ₹77.71 — trading 45.4% below its estimated fair value. The current Net Current Asset Value is ₹42.95, which is 3571% above median its 10-year median of 1.17. Shoora Designs' 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 Shoora Designs (BOM:543970), the current Net Current Asset Value is ₹42.95 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 Shoora Designs (BOM:543970) Overvalued in 2026?

Based on GuruFocus' analysis, Shoora Designs stock appears to be undervalued. The current stock price of ₹77.71 is trading 45.4% below its estimated GF Value™ of ₹142.39. GuruFocus considers Shoora Designs to be Possible Value Trap.

Key valuation signals for BOM:543970:

  • Net Current Asset Value: ₹42.95 (3571% above median its 10-year median of 1.17)
  • GF Value™: ₹142.39 vs. price of ₹77.71 (45.4% below fair value)
  • GF Score™: 49/100 with 3 warning signs

No single metric tells the full story. See the BOM:543970 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shoora Designs Business Description

Address Haththupura char rasta, LT House No.7/3388/A, 6th floor, C/1, 601, Diamond Apartments Co-op Housing Society, Surat, GJ, IND, 395003
Shoora Designs Ltd is engaged in the business of procuring rough diamonds through suppliers, internally planning and mapping rough diamonds, and out-souring the process of cleaving, laser cutting, and polishing from local job-workers in the domestic market of Surat, and is selling the said polished cut-diamonds to the wholesalers or retailers with business concentration pre-dominantly in Surat, Gujarat, and the newly-explored market of Mumbai, Maharashtra.
49GF Score

Get the complete analysis for BOM:543970

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

₹77.71
Price
₹142.39
GF Value