Diksha Polymers (BOM:544798) Net Current Asset Value: ₹8.00 (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:544798 Diksha Polymers Ltd BOM:544798
16 GF Score
Price ₹140.00
! 4 Warning Signs
View Full Analysis

What is Diksha Polymers Net Current Asset Value?

Diksha Polymers BOM:544798 16 Net Current Asset Value is ₹8.00 as of Mar. 2026. GuruFocus rates BOM:544798 with a GF Score™ of 16/100. The stock has 4 warning signs investors should review. Among 222 Packaging & Containers companies, Diksha Polymers ranks worse than 86.49% 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).

Diksha Polymers's net current asset value per share for the quarter that ended in Mar. 2026 was ₹8.00.

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

BOM:544798' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0   Med: 0   Max: 17.5
Current: 17.5

During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of Diksha Polymers was 17.50. The lowest was 0.00. And the median was 0.00.

BOM:544798's Price-to-Net-Current-Asset-Value is ranked worse than
86.49% of 222 companies
in the Packaging & Containers industry
Industry Median: 3.52 vs BOM:544798: 17.50

Diksha Polymers  (BOM:544798) 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.


Diksha Polymers Net Current Asset Value Related Terms


Diksha Polymers Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Diksha Polymers'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.

Diksha Polymers Net Current Asset Value Chart

Diksha Polymers Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Net Current Asset Value
-0.17 1.99 4.42 8.00

Diksha Polymers Semi-Annual Data
Mar23 Mar24 Mar25 Sep25 Mar26
Net Current Asset Value -0.17 1.99 4.42 4.82 8.00

BOM:544798 vs SW, PKG, IP: Net Current Asset Value Comparison

For the Packaging & Containers subindustry, Diksha Polymers'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.


Diksha Polymers Price-to-Net-Current-Asset-Value vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Diksha Polymers's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


BOM:544798
16GF Score
Diksha Polymers Ltd BOM:544798
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Diksha Polymers Net Current Asset Value Calculation

Diksha Polymers'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)
=(238.413-196.836-0-0)/5.197
=8.00

Diksha Polymers'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)
=(238.413-196.836-0-0)/5.197
=8.00

* 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 ₹8.00 mean?
Diksha Polymers (BOM:544798) has a Net Current Asset Value of ₹8.00 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 Diksha Polymers and its competitors. According to the industry distribution chart, Diksha Polymers ranks #192 out of 222 companies in the Packaging & Containers industry, placing it in the top 86.5%.
Is Diksha Polymers' Net Current Asset Value too high?
Diksha Polymers' current Net Current Asset Value is ₹8.00. Based on the distribution chart, Diksha Polymers ranks #192 out of 222 companies in the Packaging & Containers industry, which is in the bottom quartile relative to peers. Overall, Diksha Polymers has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Diksha Polymers' Net Current Asset Value compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Diksha Polymers ranks #192 out of 222 companies for Net Current Asset Value. This places Diksha Polymers in the lower half of its industry. The industry median Net Current Asset Value is 3.52. 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 Packaging & Containers company?
The median Net Current Asset Value among Packaging & Containers companies is 3.52, based on 222 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 Diksha Polymers and its competitors. For the Packaging & Containers industry, the median Net Current Asset Value is 3.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Diksha Polymers's current Net Current Asset Value is ₹8.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diksha Polymers stock overvalued right now?
Diksha Polymers (BOM:544798) has a current Net Current Asset Value of ₹8.00. The current Net Current Asset Value is ₹8.00. Diksha Polymers' overall GF Score™ is 16/100 with 4 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 Diksha Polymers (BOM:544798), the current Net Current Asset Value is ₹8.00 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.

Diksha Polymers Business Description

Address B-33, Maharajpura Industrial Area, Maharajpura A.F, Gird, Gwalior, MP, IND, 474020
Diksha Polymers Ltd is engaged in the business of manufacturing PET Bottles/ Containers and PET Preforms. PET preforms are an intermediate product used to manufacture various kinds of bottles and containers for storage, and PET Bottles or containers are used for the storage of beverages and various liquids as per user requirements. The company operates in a single primary business segment of manufacturing plastic products. It serves various industries, including lubricants, food and beverages, consumer goods, pharmaceuticals, agrochemicals, etc. The company's product portfolio comprises PET Bottles, PET Preforms, and Caps. The majority of revenue is derived from the sales of PET bottles/containers.
16GF Score

Get the complete analysis for BOM:544798

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

₹140.00
Price