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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).
BSP:MDIA3's Price-to-Net-Current-Asset-Value is ranked better than 51.81% of 1052
companies
in the Consumer Packaged Goods industry
Industry Median: 4.18
vs BSP:MDIA3: 4.02
M Dias Branco Industria e Comercio de Alimentos (BSP:MDIA3) 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.
M Dias Branco Industria e Comercio de Alimentos Net Current Asset Value Related Terms
M Dias Branco Industria e Comercio de Alimentos 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.
M Dias Branco Industria e Comercio de Alimentos Net Current Asset Value Chart
M Dias Branco Industria e Comercio de Alimentos Annual Data
BSP:MDIA3 vs KHC, GIS, HRL: Net Current Asset Value Comparison
For the Packaged Foods subindustry, M Dias Branco Industria e Comercio de Alimentos'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.
M Dias Branco Industria e Comercio de Alimentos Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, M Dias Branco Industria e Comercio de Alimentos's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where M Dias Branco Industria e Comercio de Alimentos'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 R$4.43 mean?
M Dias Branco Industria e Comercio de Alimentos (BSP:MDIA3) has a Net Current Asset Value of R$4.43 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 M Dias Branco Industria e Comercio de Alimentos and its competitors. This is 69% below median its historical median of 14.43. Over the past decade, M Dias Branco Industria e Comercio de Alimentos' Net Current Asset Value has ranged from 4.02 to 374.00. According to the industry distribution chart, M Dias Branco Industria e Comercio de Alimentos ranks #507 out of 1052 companies in the Consumer Packaged Goods industry, placing it in the top 48.2%.
Is M Dias Branco Industria e Comercio de Alimentos' Net Current Asset Value too high?
M Dias Branco Industria e Comercio de Alimentos' current Net Current Asset Value of R$4.43 is 69% below median its 10-year median of 14.43. Over the past 10 years, this metric has ranged from a low of 4.02 to a high of 374.00. Based on the distribution chart, M Dias Branco Industria e Comercio de Alimentos ranks #507 out of 1052 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, M Dias Branco Industria e Comercio de Alimentos has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does M Dias Branco Industria e Comercio de Alimentos' Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, M Dias Branco Industria e Comercio de Alimentos ranks #507 out of 1052 companies for Net Current Asset Value. This puts M Dias Branco Industria e Comercio de Alimentos in the upper half of its industry. The industry median Net Current Asset Value is 4.18. Historically, M Dias Branco Industria e Comercio de Alimentos' own Net Current Asset Value has ranged from 4.02 to 374.00 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 4.18, based on 1,052 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 M Dias Branco Industria e Comercio de Alimentos and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. M Dias Branco Industria e Comercio de Alimentos's current Net Current Asset Value is R$4.43, which is 69% below median its own 10-year median of 14.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is M Dias Branco Industria e Comercio de Alimentos stock overvalued right now?
Based on GuruFocus' analysis, M Dias Branco Industria e Comercio de Alimentos (BSP:MDIA3) is currently considered Significantly Undervalued. The stock's GF Value™ is R$28.28, compared to a current price of R$17.80 — trading 37.1% below its estimated fair value. The current Net Current Asset Value is R$4.43, which is 69% below median its 10-year median of 14.43. M Dias Branco Industria e Comercio de Alimentos' overall GF Score™ is 79/100 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 M Dias Branco Industria e Comercio de Alimentos (BSP:MDIA3), the current Net Current Asset Value is R$4.43 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 M Dias Branco Industria e Comercio de Alimentos (BSP:MDIA3) Overvalued in 2026?
Based on GuruFocus' analysis, M Dias Branco Industria e Comercio de Alimentos stock appears to be undervalued.
The current stock price of R$17.80 is trading 37.1% below its estimated GF Value™ of R$28.28.
GuruFocus considers M Dias Branco Industria e Comercio de Alimentos to be Significantly Undervalued.
Key valuation signals for BSP:MDIA3:
Net Current Asset Value: R$4.43 (69% below median its 10-year median of 14.43)
GF Value™: R$28.28 vs. price of R$17.80 (37.1% below fair value)
No single metric tells the full story. See the BSP:MDIA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
M Dias Branco Industria e Comercio de Alimentos Business Description
M Dias Branco SA Industria e Comercio de Alimentos is a Brazilian company engaged in the industrialization, sales, and distribution of food products derived from wheat, mainly cookies and crackers, pasta, and wheat flour/bran, and the manufacture, sale, and distribution of vegetable shortenings and margarines, cakes, cake mixes, packaged toast, and snacks. The company's brands in the domestic market are Adria, Aldente, Basilar, Bonsabor, Estrela, Fortaleza, Finna, Fit Food, Frontera, Isabela, Jasmine, Pelagio, Pilar, Piraque, Predilleto, Richester, Salsito, Smart, Taste and Co, Treloso, Vitarella, and Zabet; and in the foreign market: Las Acacias.
79GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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