Smurfit WestRock (CHIX:SWRL) Net Current Asset Value: £-23.68 (As of Mar. 2026)


CHIX:SWRL Smurfit WestRock PLC CHIX:SWRL
75 GF Score
Price £33.79
GF Value £33.61
Valuation Fairly Valued
! 9 Warning Signs
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What is Smurfit WestRock Net Current Asset Value?

Smurfit WestRock CHIX:SWRL 75 Net Current Asset Value is £-23.68 as of Mar. 2026. GuruFocus rates CHIX:SWRL with a GF Score™ of 75/100 and a GF Value™ of £33.61 (Fairly Valued). The stock has 9 warning signs investors should review. Among 220 Packaging & Containers companies, Smurfit WestRock ranks worse than 454545% 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).

Smurfit WestRock's net current asset value per share for the quarter that ended in Mar. 2026 was £-23.68.

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

CHIX:SWRl's Price-to-Net-Current-Asset-Value is not ranked *
in the Packaging & Containers industry.
Industry Median: 3.465
* Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.

Smurfit WestRock  (CHIX:SWRl) 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.


Smurfit WestRock Net Current Asset Value Related Terms


Smurfit WestRock Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Smurfit WestRock'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.

Smurfit WestRock Net Current Asset Value Chart

Smurfit WestRock 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 -10.66 -10.02 -10.08 -24.84 -23.44

Smurfit WestRock Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 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 -23.95 -23.25 -23.03 -23.44 -23.68

CHIX:SWRL vs PKG, AMCR, IP: Net Current Asset Value Comparison

For the Packaging & Containers subindustry, Smurfit WestRock'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.


Smurfit WestRock Price-to-Net-Current-Asset-Value vs Packaging & Containers Industry

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

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


CHIX:SWRL
75GF Score
Smurfit WestRock PLC CHIX:SWRL
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Smurfit WestRock Net Current Asset Value Calculation

Smurfit WestRock'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)
=(7797.933-20021.841-20.169-0)/522.310
=-23.44

Smurfit WestRock'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)
=(7914-20315.25-18.75-0)/524.458
=-23.68

* 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 £-23.68 mean?
Smurfit WestRock (CHIX:SWRL) has a Net Current Asset Value of £-23.68 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 Smurfit WestRock and its competitors. According to the industry distribution chart, Smurfit WestRock ranks #999999 out of 220 companies in the Packaging & Containers industry.
Is Smurfit WestRock's Net Current Asset Value too high?
Smurfit WestRock's current Net Current Asset Value is £-23.68. Based on the distribution chart, Smurfit WestRock ranks #999999 out of 220 companies in the Packaging & Containers industry, which is in the bottom quartile relative to peers. Overall, Smurfit WestRock has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Smurfit WestRock's Net Current Asset Value compare to PKG and AMCR?
According to the Packaging & Containers industry distribution chart, Smurfit WestRock ranks #999999 out of 220 companies for Net Current Asset Value. This places Smurfit WestRock in the lower half of its industry. The industry median Net Current Asset Value is 3.47. 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 3.47, based on 220 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 Smurfit WestRock and its competitors. For the Packaging & Containers industry, the median Net Current Asset Value is 3.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smurfit WestRock's current Net Current Asset Value is £-23.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smurfit WestRock stock overvalued right now?
Based on GuruFocus' analysis, Smurfit WestRock (CHIX:SWRL) is currently considered Fairly Valued. The stock's GF Value™ is £33.61, compared to a current price of £33.79 — trading 0.5% above its estimated fair value. The current Net Current Asset Value is £-23.68. Smurfit WestRock's overall GF Score™ is 75/100 with 9 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 Smurfit WestRock (CHIX:SWRL), the current Net Current Asset Value is £-23.68 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 Smurfit WestRock (CHIX:SWRL) Overvalued in 2026?

Based on GuruFocus' analysis, Smurfit WestRock stock appears to be overvalued. The current stock price of £33.79 is trading 0.5% above its estimated GF Value™ of £33.61. GuruFocus considers Smurfit WestRock to be Fairly Valued.

Key valuation signals for CHIX:SWRL:

  • Net Current Asset Value: £-23.68
  • GF Value™: £33.61 vs. price of £33.79 (0.5% above fair value)
  • GF Score™: 75/100 with 9 warning signs

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


Smurfit WestRock Business Description

Address Beech Hill, Clonskeagh, Dublin 4, Dublin, IRL, D04 N2R2
Smurfit WestRock PLC manufactures corrugated packaging and consumer packaging, such as folding cartons and paperboard. operates a vertically integrated system supplying wood and recovered fiber to produce various grades of board, which are then converted into packaging products. Its main packaging categories include corrugated containers and consumer packaging, with additional products such as solidboard, kraft paper, graphic board, paper sacks, and bag-in-box packaging. The company's geographical segments include North America (including the U.S., Canada and Mexico), Europe, the Middle East and Africa and Asia-Pacific, and Latin America. The majority of the company's revenue is derived from product sales in the North American region.
75GF 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.

£33.79
Price
£33.61
GF Value