Sheetal Cool ProductsNSE:SCPL +13.01%73 Net Current Asset Value is ₹98.40 as of Mar. 2026, which is 100% below its 10-year median of 5.56. GuruFocus rates NSE:SCPL with a GF Score™ of 73/100 and a GF Value™ of ₹389.56 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,050 Consumer Packaged Goods companies, Sheetal Cool Products ranks worse than 55.43% 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).
Sheetal Cool Products's net current asset value per share for the quarter that ended in Mar. 2026 was ₹98.40.
The historical rank and industry rank for Sheetal Cool Products's Net Current Asset Value or its related term are showing as below:
NSE:SCPL'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 3.11 Med: 5.56 Max: 23.64
Current: 5.51
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Sheetal Cool Products was 23.64. The lowest was 3.11. And the median was 5.56.
NSE:SCPL's Price-to-Net-Current-Asset-Value is ranked worse than 55.43% of 1050
companies
in the Consumer Packaged Goods industry
Industry Median: 4.185
vs NSE:SCPL: 5.51
Sheetal Cool Products (NSE:SCPL) 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.
Sheetal Cool Products Net Current Asset Value Related Terms
Sheetal Cool Products Net Current Asset Value Historical Data
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The historical data trend for Sheetal Cool Products'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.
Sheetal Cool Products Net Current Asset Value Chart
NSE:SCPL vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, Sheetal Cool Products'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.
Sheetal Cool Products Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Sheetal Cool Products's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Sheetal Cool Products'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 ₹98.40 mean?
Sheetal Cool Products (NSE:SCPL) has a Net Current Asset Value of ₹98.40 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 Sheetal Cool Products and its competitors. This is 1670% above median its historical median of 5.56. Over the past decade, Sheetal Cool Products' Net Current Asset Value has ranged from 3.11 to 23.64. According to the industry distribution chart, Sheetal Cool Products ranks #582 out of 1050 companies in the Consumer Packaged Goods industry, placing it in the top 55.4%.
Is Sheetal Cool Products' Net Current Asset Value too high?
Sheetal Cool Products' current Net Current Asset Value of ₹98.40 is 1670% above median its 10-year median of 5.56. Over the past 10 years, this metric has ranged from a low of 3.11 to a high of 23.64. Based on the distribution chart, Sheetal Cool Products ranks #582 out of 1050 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Sheetal Cool Products has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sheetal Cool Products' Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Sheetal Cool Products ranks #582 out of 1050 companies for Net Current Asset Value. This places Sheetal Cool Products in the lower half of its industry. The industry median Net Current Asset Value is 4.19. Historically, Sheetal Cool Products' own Net Current Asset Value has ranged from 3.11 to 23.64 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 4.19, based on 1,050 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 Sheetal Cool Products and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sheetal Cool Products's current Net Current Asset Value is ₹98.40, which is 1670% above median its own 10-year median of 5.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sheetal Cool Products stock overvalued right now?
Based on GuruFocus' analysis, Sheetal Cool Products (NSE:SCPL) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹389.56, compared to a current price of ₹539.05 — trading 38.4% above its estimated fair value. The current Net Current Asset Value is ₹98.40, which is 1670% above median its 10-year median of 5.56. Sheetal Cool Products' overall GF Score™ is 73/100 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 Sheetal Cool Products (NSE:SCPL), the current Net Current Asset Value is ₹98.40 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 Sheetal Cool Products (NSE:SCPL) Overvalued in 2026?
Based on GuruFocus' analysis, Sheetal Cool Products stock appears to be overvalued.
The current stock price of ₹539.05 is trading 38.4% above its estimated GF Value™ of ₹389.56.
GuruFocus considers Sheetal Cool Products to be Significantly Overvalued.
Key valuation signals for NSE:SCPL:
Net Current Asset Value: ₹98.40 (1670% above median its 10-year median of 5.56)
GF Value™: ₹389.56 vs. price of ₹539.05 (38.4% above fair value)
No single metric tells the full story. See the NSE:SCPL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sheetal Cool Products Ltd is a diversified food and beverage company in India. Its product portfolio comprises ice creams, wafers, milk, buttermilk, curd, bread, rusk, sweets, ready-to-eat products like parathas, naan, samosa, tikki, and assorted pizzas; and ready-to-cook products such as green peas, sweet corn, cut vegetables, etc., marketed through Sheetal and J'adore brands. Geographically, the company has its presence across various states in India, its key revenue-generating market, and has also expanded its footprint to international markets, such as the USA, Japan, Australia, Hong Kong, UAE (Dubai), Saudi Arabia, Bahrain, Kuwait, Qatar, Zambia, Congo, South Korea, Vietnam, Mauritius, and Bhutan, among others.
73GF Score
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