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UHM VacationBOM:544779 -1.73%19 Net Current Asset Value is ₹27.26 as of Mar. 2025. GuruFocus rates BOM:544779 with a GF Score™ of 19/100. The stock has 2 warning signs investors should review. Among 317 Travel & Leisure companies, UHM Vacation ranks better than 88.64% 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).
UHM Vacation's net current asset value per share for the quarter that ended in Mar. 2025 was ₹27.26.
The historical rank and industry rank for UHM Vacation's Net Current Asset Value or its related term are showing as below:
BOM:544779'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0 Med: 0 Max: 1.21
Current: 1.21
During the past 3 years, the highest Price-to-Net-Current-Asset-Value Ratio of UHM Vacation was 1.21. The lowest was 0.00. And the median was 0.00.
BOM:544779's Price-to-Net-Current-Asset-Value is ranked better than 88.64% of 317
companies
in the Travel & Leisure industry
Industry Median: 4.33
vs BOM:544779: 1.21
UHM Vacation (BOM:544779) 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.
UHM Vacation Net Current Asset Value Related Terms
UHM Vacation Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for UHM Vacation'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.
UHM Vacation Net Current Asset Value Chart
UHM Vacation Annual Data
Trend
Mar23
Mar24
Mar25
Net Current Asset Value
-0.71
17.24
27.26
UHM Vacation Semi-Annual Data
Mar23
Mar24
Mar25
Net Current Asset Value
-0.71
17.24
27.26
BOM:544779 vs BKNG, ABNB, RCL: Net Current Asset Value Comparison
For the Travel Services subindustry, UHM Vacation'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.
UHM Vacation Price-to-Net-Current-Asset-Value vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, UHM Vacation's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where UHM Vacation'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 ₹27.26 mean?
UHM Vacation (BOM:544779) has a Net Current Asset Value of ₹27.26 as of Mar. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on UHM Vacation and its competitors. According to the industry distribution chart, UHM Vacation ranks #36 out of 317 companies in the Travel & Leisure industry, placing it in the top 11.4%.
Is UHM Vacation's Net Current Asset Value too high?
UHM Vacation's current Net Current Asset Value is ₹27.26. Based on the distribution chart, UHM Vacation ranks #36 out of 317 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, UHM Vacation has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does UHM Vacation's Net Current Asset Value compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, UHM Vacation ranks #36 out of 317 companies for Net Current Asset Value. This places UHM Vacation in the top 11% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.33. 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 Travel & Leisure company?
The median Net Current Asset Value among Travel & Leisure companies is 4.33, based on 317 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 UHM Vacation and its competitors. For the Travel & Leisure industry, the median Net Current Asset Value is 4.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UHM Vacation's current Net Current Asset Value is ₹27.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UHM Vacation stock overvalued right now?
UHM Vacation (BOM:544779) has a current Net Current Asset Value of ₹27.26. The current Net Current Asset Value is ₹27.26. UHM Vacation's overall GF Score™ is 19/100 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 UHM Vacation (BOM:544779), the current Net Current Asset Value is ₹27.26 as of Mar. 2025. 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.
UHM Vacation Ltd is engaged in the business of travel and tourism aggregator services, offering comprehensive range of travel and tourism solutions under one platform. It sources and aggregates services from airline operators, accommodation service providers, cruise lines, car rental companies, visa facilitators, and other travel service providers, either directly or through third-party aggregators. The company's offerings include domestic and international air ticket bookings, accommodation bookings, holiday package bookings, tours and activities bookings, transfer management services, car rental services, visa services, and cruise bookings. The majority of its revenue is derived from the provision of accommodation & other travel and tourism ancillary services.
19GF Score
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