NIIT Learning SystemsNSE:NIITMTS +0.34%48 Net Current Asset Value is ₹25.61 as of Mar. 2026, which is 100% below its 10-year median of 11.10. GuruFocus rates NSE:NIITMTS with a GF Score™ of 48/100 and a GF Value™ of ₹535.96 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 119 Education companies, NIIT Learning Systems ranks worse than 73.11% 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).
NIIT Learning Systems's net current asset value per share for the quarter that ended in Mar. 2026 was ₹25.61.
The historical rank and industry rank for NIIT Learning Systems's Net Current Asset Value or its related term are showing as below:
NSE:NIITMTS'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 9.48 Med: 11.1 Max: 25.65
Current: 9.49
During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of NIIT Learning Systems was 25.65. The lowest was 9.48. And the median was 11.10.
NSE:NIITMTS's Price-to-Net-Current-Asset-Value is ranked worse than 73.11% of 119
companies
in the Education industry
Industry Median: 5
vs NSE:NIITMTS: 9.49
NIIT Learning Systems (NSE:NIITMTS) 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.
NIIT Learning Systems Net Current Asset Value Related Terms
NIIT Learning Systems Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for NIIT Learning Systems'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.
NIIT Learning Systems Net Current Asset Value Chart
NSE:NIITMTS vs EDU, TAL, LAUR: Net Current Asset Value Comparison
For the Education & Training Services subindustry, NIIT Learning Systems'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.
NIIT Learning Systems Price-to-Net-Current-Asset-Value vs Education Industry
For the Education industry and Consumer Defensive sector, NIIT Learning Systems's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where NIIT Learning Systems'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 ₹25.61 mean?
NIIT Learning Systems (NSE:NIITMTS) has a Net Current Asset Value of ₹25.61 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 NIIT Learning Systems and its competitors. This is 131% above median its historical median of 11.10. Over the past decade, NIIT Learning Systems' Net Current Asset Value has ranged from 9.48 to 25.65. According to the industry distribution chart, NIIT Learning Systems ranks #87 out of 119 companies in the Education industry, placing it in the top 73.1%.
Is NIIT Learning Systems' Net Current Asset Value too high?
NIIT Learning Systems' current Net Current Asset Value of ₹25.61 is 131% above median its 10-year median of 11.10. Over the past 10 years, this metric has ranged from a low of 9.48 to a high of 25.65. Based on the distribution chart, NIIT Learning Systems ranks #87 out of 119 companies in the Education industry, which is below the industry midpoint. Overall, NIIT Learning Systems has a GF Score™ of 48/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does NIIT Learning Systems' Net Current Asset Value compare to EDU and TAL?
According to the Education industry distribution chart, NIIT Learning Systems ranks #87 out of 119 companies for Net Current Asset Value. This places NIIT Learning Systems in the lower half of its industry. The industry median Net Current Asset Value is 5.00. Historically, NIIT Learning Systems' own Net Current Asset Value has ranged from 9.48 to 25.65 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 an Education company?
The median Net Current Asset Value among Education companies is 5.00, based on 119 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 NIIT Learning Systems and its competitors. For the Education industry, the median Net Current Asset Value is 5.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. NIIT Learning Systems's current Net Current Asset Value is ₹25.61, which is 131% above median its own 10-year median of 11.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is NIIT Learning Systems stock overvalued right now?
Based on GuruFocus' analysis, NIIT Learning Systems (NSE:NIITMTS) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹535.96, compared to a current price of ₹242.92 — trading 54.7% below its estimated fair value. The current Net Current Asset Value is ₹25.61, which is 131% above median its 10-year median of 11.10. NIIT Learning Systems' overall GF Score™ is 48/100 with 1 warning sign 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 NIIT Learning Systems (NSE:NIITMTS), the current Net Current Asset Value is ₹25.61 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 NIIT Learning Systems (NSE:NIITMTS) Overvalued in 2026?
Based on GuruFocus' analysis, NIIT Learning Systems stock appears to be undervalued.
The current stock price of ₹242.92 is trading 54.7% below its estimated GF Value™ of ₹535.96.
GuruFocus considers NIIT Learning Systems to be Significantly Undervalued.
Key valuation signals for NSE:NIITMTS:
Net Current Asset Value: ₹25.61 (131% above median its 10-year median of 11.10)
GF Value™: ₹535.96 vs. price of ₹242.92 (54.7% below fair value)
No single metric tells the full story. See the NSE:NIITMTS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
NIIT Learning Systems Ltd is engaged in providing managed training solutions which predominantly include technology-based solutions for learning and education management to improve efficiency and effectiveness to customers in the education sector in India and international markets. The company also offers a comprehensive suite of solutions including content, learning delivery, assessment, and technology for students and teachers, as well as solutions for institution administration and management. Geographically, the company derives a majority of its revenue from America, and the rest from Europe, India, and the rest of the world.
48GF Score
Get the complete analysis for NSE:NIITMTS
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
NSE:NIITMTS has been successfully added to your 
