SSMD Agrotech India (BOM:544621) Net Current Asset Value: ₹43.89 (As of Mar. 2026) — 3468% Above Median

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:544621 SSMD Agrotech India Ltd BOM:544621
22 GF Score
Price ₹62.00
! 2 Warning Signs
View Full Analysis

What is SSMD Agrotech India Net Current Asset Value?

SSMD Agrotech India BOM:544621 22 Net Current Asset Value is ₹43.89 as of Mar. 2026, which is 100% below its 10-year median of 1.23. GuruFocus rates BOM:544621 with a GF Score™ of 22/100. The stock has 2 warning signs investors should review. Among 1,049 Consumer Packaged Goods companies, SSMD Agrotech India ranks better than 84.46% 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).

SSMD Agrotech India's net current asset value per share for the quarter that ended in Mar. 2026 was ₹43.89.

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

BOM:544621' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 1.23   Med: 1.23   Max: 1.42
Current: 1.41

During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of SSMD Agrotech India was 1.42. The lowest was 1.23. And the median was 1.23.

BOM:544621's Price-to-Net-Current-Asset-Value is ranked better than
84.46% of 1049 companies
in the Consumer Packaged Goods industry
Industry Median: 4.21 vs BOM:544621: 1.41

SSMD Agrotech India  (BOM:544621) 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.


SSMD Agrotech India Net Current Asset Value Related Terms


SSMD Agrotech India Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for SSMD Agrotech 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.

SSMD Agrotech India Net Current Asset Value Chart

SSMD Agrotech India Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Net Current Asset Value
-0.85 -1.02 5.84 43.89

SSMD Agrotech India Semi-Annual Data
Mar23 Mar24 Mar25 Sep25 Mar26
Net Current Asset Value -0.85 -1.02 5.84 10.12 43.89

BOM:544621 vs KHC, GIS: Net Current Asset Value Comparison

For the Packaged Foods subindustry, SSMD Agrotech 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.


SSMD Agrotech India Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, SSMD Agrotech India's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


BOM:544621
22GF Score
SSMD Agrotech India Ltd BOM:544621
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SSMD Agrotech India Net Current Asset Value Calculation

SSMD Agrotech 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)
=(474.62-94.304-0-0)/8.666
=43.89

SSMD Agrotech 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)
=(474.62-94.304-0-0)/8.666
=43.89

* 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 ₹43.89 mean?
SSMD Agrotech India (BOM:544621) has a Net Current Asset Value of ₹43.89 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 SSMD Agrotech India and its competitors. This is 3468% above median its historical median of 1.23. Over the past decade, SSMD Agrotech India's Net Current Asset Value has ranged from 1.23 to 1.42. According to the industry distribution chart, SSMD Agrotech India ranks #163 out of 1049 companies in the Consumer Packaged Goods industry, placing it in the top 15.5%.
Is SSMD Agrotech India's Net Current Asset Value too high?
SSMD Agrotech India's current Net Current Asset Value of ₹43.89 is 3468% above median its 10-year median of 1.23. Over the past 10 years, this metric has ranged from a low of 1.23 to a high of 1.42. Based on the distribution chart, SSMD Agrotech India ranks #163 out of 1049 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, SSMD Agrotech India has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does SSMD Agrotech India's Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, SSMD Agrotech India ranks #163 out of 1049 companies for Net Current Asset Value. This places SSMD Agrotech India in the top 16% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.21. Historically, SSMD Agrotech India's own Net Current Asset Value has ranged from 1.23 to 1.42 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 Consumer Packaged Goods company?
The median Net Current Asset Value among Consumer Packaged Goods companies is 4.21, based on 1,049 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 SSMD Agrotech India and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SSMD Agrotech India's current Net Current Asset Value is ₹43.89, which is 3468% above median its own 10-year median of 1.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SSMD Agrotech India stock overvalued right now?
SSMD Agrotech India (BOM:544621) has a current Net Current Asset Value of ₹43.89. The current Net Current Asset Value is ₹43.89, which is 3468% above median its 10-year median of 1.23. SSMD Agrotech India's overall GF Score™ is 22/100 with 2 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 SSMD Agrotech India (BOM:544621), the current Net Current Asset Value is ₹43.89 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.

SSMD Agrotech India Business Description

Address G-215 Preet Vihar, Upper Ground Floor, Delhi, IND, 110092
SSMD Agrotech India Ltd is engaged in the manufacturing, trading, and repacking of a wide array of agro-food products. The company operates under four primary sub-brands: Manohar Agro, Super S.S., Delhi Special, Shri Dhanlaxmi. The company manufactures products such as various varieties of Gram Flour, Chana Dal, Matar Flour, Puffed Rice, Ramdana and other agro food products. It also manufactures Atta, Mustard Oil, Spices at its D2C Dark Store Factory. The company derives revenue from the sale of its products, generating the majority revenue from the sale of Gram Flour.
22GF Score

Get the complete analysis for BOM:544621

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

₹62.00
Price