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Dolphin Kitchen Utensils and AppliancesBOM:544170 -1.19%15 Net Current Asset Value is ₹43.39 as of Mar. 2026, which is 100% below its 10-year median of 0.64. GuruFocus rates BOM:544170 with a GF Score™ of 15/100. The stock has 5 warning signs investors should review. Among 368 Steel companies, Dolphin Kitchen Utensils and Appliances ranks better than 99.18% 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).
BOM:544170'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.18 Med: 0.64 Max: 0.75
Current: 0.19
During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of Dolphin Kitchen Utensils and Appliances was 0.75. The lowest was 0.18. And the median was 0.64.
BOM:544170's Price-to-Net-Current-Asset-Value is ranked better than 99.18% of 368
companies
in the Steel industry
Industry Median: 3.015
vs BOM:544170: 0.19
Dolphin Kitchen Utensils and Appliances (BOM:544170) 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.
Dolphin Kitchen Utensils and Appliances Net Current Asset Value Related Terms
Dolphin Kitchen Utensils and Appliances 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.
Dolphin Kitchen Utensils and Appliances Net Current Asset Value Chart
Dolphin Kitchen Utensils and Appliances Annual Data
Trend
Mar23
Mar24
Mar25
Mar26
Net Current Asset Value
-1.31
9.18
42.79
43.39
Dolphin Kitchen Utensils and Appliances Semi-Annual Data
BOM:544170 vs NUE, STLD, RS: Net Current Asset Value Comparison
For the Steel subindustry, Dolphin Kitchen Utensils and Appliances'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.
Dolphin Kitchen Utensils and Appliances Price-to-Net-Current-Asset-Value vs Steel Industry
For the Steel industry and Basic Materials sector, Dolphin Kitchen Utensils and Appliances's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Dolphin Kitchen Utensils and Appliances'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 ₹43.39 mean?
Dolphin Kitchen Utensils and Appliances (BOM:544170) has a Net Current Asset Value of ₹43.39 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 Dolphin Kitchen Utensils and Appliances and its competitors. This is 6680% above median its historical median of 0.64. Over the past decade, Dolphin Kitchen Utensils and Appliances' Net Current Asset Value has ranged from 0.18 to 0.75. According to the industry distribution chart, Dolphin Kitchen Utensils and Appliances ranks #3 out of 368 companies in the Steel industry, placing it in the top 0.8%.
Is Dolphin Kitchen Utensils and Appliances' Net Current Asset Value too high?
Dolphin Kitchen Utensils and Appliances' current Net Current Asset Value of ₹43.39 is 6680% above median its 10-year median of 0.64. Over the past 10 years, this metric has ranged from a low of 0.18 to a high of 0.75. Based on the distribution chart, Dolphin Kitchen Utensils and Appliances ranks #3 out of 368 companies in the Steel industry, which is in the top quartile — a strong position relative to peers. Overall, Dolphin Kitchen Utensils and Appliances has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Dolphin Kitchen Utensils and Appliances' Net Current Asset Value compare to NUE and STLD?
According to the Steel industry distribution chart, Dolphin Kitchen Utensils and Appliances ranks #3 out of 368 companies for Net Current Asset Value. This places Dolphin Kitchen Utensils and Appliances in the top 1% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 3.02. Historically, Dolphin Kitchen Utensils and Appliances' own Net Current Asset Value has ranged from 0.18 to 0.75 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 Steel company?
The median Net Current Asset Value among Steel companies is 3.02, based on 368 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 Dolphin Kitchen Utensils and Appliances and its competitors. For the Steel industry, the median Net Current Asset Value is 3.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dolphin Kitchen Utensils and Appliances's current Net Current Asset Value is ₹43.39, which is 6680% above median its own 10-year median of 0.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dolphin Kitchen Utensils and Appliances stock overvalued right now?
Dolphin Kitchen Utensils and Appliances (BOM:544170) has a current Net Current Asset Value of ₹43.39. The current Net Current Asset Value is ₹43.39, which is 6680% above median its 10-year median of 0.64. Dolphin Kitchen Utensils and Appliances' overall GF Score™ is 15/100 with 5 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 Dolphin Kitchen Utensils and Appliances (BOM:544170), the current Net Current Asset Value is ₹43.39 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.
Dolphin Kitchen Utensils and Appliances Ltd Formerly Sai Swami Metals & Alloys Ltd is involved in the trading and marketing of a comprehensive array of stainless steel products. Its product range includes kitchenware, including Dinner Sets, S.S. Casseroles, S.S. Multi Kadai, S.S. Water Bottles, Stainless Steel Sheets, Stainless Steel Circles, and various types of utensils. Also engaged in trading of basic raw material like S.S. Patta, S.S. Sheet, S.S. Coil, S.S. Scrap, S.S. Pipe, M.S. Round (Mild Steel Round) and M.S. beam.
15GF Score
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