Dimed Distribuidora de Medicamentos (BSP:PNVL3) Net Current Asset Value: R$-1.46 (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.

BSP:PNVL3 Dimed SA Distribuidora de Medicamentos BSP:PNVL3
89 GF Score
Price R$11.33
GF Value R$13.65
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Dimed Distribuidora de Medicamentos Net Current Asset Value?

Dimed Distribuidora de Medicamentos BSP:PNVL3 +1.43% 89 Net Current Asset Value is R$-1.46 as of Mar. 2026. GuruFocus rates BSP:PNVL3 with a GF Score™ of 89/100 and a GF Value™ of R$13.65 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 611 Drug Manufacturers companies, Dimed Distribuidora de Medicamentos ranks worse than 163665.96% 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).

Dimed Distribuidora de Medicamentos's net current asset value per share for the quarter that ended in Mar. 2026 was R$-1.46.

The historical rank and industry rank for Dimed Distribuidora de Medicamentos's Net Current Asset Value or its related term are showing as below:

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Dimed Distribuidora de Medicamentos was 101.93. The lowest was 6.62. And the median was 14.94.

BSP:PNVL3's Price-to-Net-Current-Asset-Value is not ranked *
in the Drug Manufacturers industry.
Industry Median: 5.75
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Dimed Distribuidora de Medicamentos  (BSP:PNVL3) 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.


Dimed Distribuidora de Medicamentos Net Current Asset Value Related Terms


Dimed Distribuidora de Medicamentos Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Dimed Distribuidora de Medicamentos'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.

Dimed Distribuidora de Medicamentos Net Current Asset Value Chart

Dimed Distribuidora de Medicamentos Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.40 -0.45 -0.43 -0.87 -1.68

Dimed Distribuidora de Medicamentos Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Current Asset Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -0.95 -1.19 -1.16 -1.68 -1.46

BSP:PNVL3 vs LLY, JNJ, ABBV: Net Current Asset Value Comparison

For the Drug Manufacturers - General subindustry, Dimed Distribuidora de Medicamentos'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.


Dimed Distribuidora de Medicamentos Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Dimed Distribuidora de Medicamentos's Price-to-Net-Current-Asset-Value distribution charts can be found below:

* The bar in red indicates where Dimed Distribuidora de Medicamentos's Price-to-Net-Current-Asset-Value falls into.


BSP:PNVL3
89GF Score
Dimed SA Distribuidora de Medicamentos BSP:PNVL3
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Dimed Distribuidora de Medicamentos Net Current Asset Value Calculation

Dimed Distribuidora de Medicamentos's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net Current Asset Value Per Share(A: Dec. 2025 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(2297.587-2548.659-0-0)/149.257
=-1.68

Dimed Distribuidora de Medicamentos'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)
=(2145.465-2363.241-0-0)/149.024
=-1.46

* 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$-1.46 mean?
Dimed Distribuidora de Medicamentos (BSP:PNVL3) has a Net Current Asset Value of R$-1.46 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 Dimed Distribuidora de Medicamentos and its competitors. Over the past decade, Dimed Distribuidora de Medicamentos' Net Current Asset Value has ranged from 6.62 to 101.93. According to the industry distribution chart, Dimed Distribuidora de Medicamentos ranks #999999 out of 611 companies in the Drug Manufacturers industry.
Is Dimed Distribuidora de Medicamentos' Net Current Asset Value too high?
Dimed Distribuidora de Medicamentos' current Net Current Asset Value is R$-1.46. Over the past 10 years, this metric has ranged from a low of 6.62 to a high of 101.93. Based on the distribution chart, Dimed Distribuidora de Medicamentos ranks #999999 out of 611 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Dimed Distribuidora de Medicamentos has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dimed Distribuidora de Medicamentos' Net Current Asset Value compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Dimed Distribuidora de Medicamentos ranks #999999 out of 611 companies for Net Current Asset Value. This places Dimed Distribuidora de Medicamentos in the lower half of its industry. The industry median Net Current Asset Value is 5.75. Historically, Dimed Distribuidora de Medicamentos' own Net Current Asset Value has ranged from 6.62 to 101.93 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 Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.75, based on 611 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 Dimed Distribuidora de Medicamentos and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dimed Distribuidora de Medicamentos's current Net Current Asset Value is R$-1.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dimed Distribuidora de Medicamentos stock overvalued right now?
Based on GuruFocus' analysis, Dimed Distribuidora de Medicamentos (BSP:PNVL3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$13.65, compared to a current price of R$11.33 — trading 17% below its estimated fair value. The current Net Current Asset Value is R$-1.46. Dimed Distribuidora de Medicamentos' overall GF Score™ is 89/100 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 Dimed Distribuidora de Medicamentos (BSP:PNVL3), the current Net Current Asset Value is R$-1.46 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 Dimed Distribuidora de Medicamentos (BSP:PNVL3) Overvalued in 2026?

Based on GuruFocus' analysis, Dimed Distribuidora de Medicamentos stock appears to be undervalued. The current stock price of R$11.33 is trading 17% below its estimated GF Value™ of R$13.65. GuruFocus considers Dimed Distribuidora de Medicamentos to be Modestly Undervalued.

Key valuation signals for BSP:PNVL3:

  • Net Current Asset Value: R$-1.46
  • GF Value™: R$13.65 vs. price of R$11.33 (17% below fair value)
  • GF Score™: 89/100 with 5 warning signs

No single metric tells the full story. See the BSP:PNVL3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Dimed Distribuidora de Medicamentos Business Description

Address Avenida Industrial Belgraf, 865, Eldorado do Sul, RS, BRA, 92990-000
Dimed SA Distribuidora de Medicamentos is engaged in the sale of medicines, perfumery, personal care and beauty products, cosmetics and dermocosmetics. It has single reportable segment that is, The Retail segment. The Retail segment has 556 stores that sell more than 15,000 items among drugs and personal care and beauty products. In addition to adding divisions of cosmetics, drugs and food, Lifar is responsible for the production of brands in Brazil, as well as products of its own brand Panvel.
89GF Score

Get the complete analysis for BSP:PNVL3

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

R$11.33
Price
R$13.65
GF Value