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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).
Som Distilleries & Breweries's net current asset value per share for the quarter that ended in Mar. 2026 was ₹-8.43.
The historical rank and industry rank for Som Distilleries & Breweries'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 Som Distilleries & Breweries was 41.82. The lowest was 41.82. And the median was 41.82.
NSE:SDBL's Price-to-Net-Current-Asset-Value is not ranked *
in the Beverages - Alcoholic industry.
Industry Median: 5.34 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Som Distilleries & Breweries (NSE:SDBL) 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.
Som Distilleries & Breweries Net Current Asset Value Related Terms
Som Distilleries & Breweries 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.
Som Distilleries & Breweries Net Current Asset Value Chart
NSE:SDBL vs BUD, STZ, TAP: Net Current Asset Value Comparison
For the Beverages - Brewers subindustry, Som Distilleries & Breweries'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.
Som Distilleries & Breweries Price-to-Net-Current-Asset-Value vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Som Distilleries & Breweries's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Som Distilleries & Breweries'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 ₹-8.43 mean?
Som Distilleries & Breweries (NSE:SDBL) has a Net Current Asset Value of ₹-8.43 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 Som Distilleries & Breweries and its competitors. Over the past decade, Som Distilleries & Breweries' Net Current Asset Value has ranged from 41.82 to 41.82. According to the industry distribution chart, Som Distilleries & Breweries ranks #999999 out of 118 companies in the Beverages - Alcoholic industry.
Is Som Distilleries & Breweries' Net Current Asset Value too high?
Som Distilleries & Breweries' current Net Current Asset Value is ₹-8.43. Over the past 10 years, this metric has ranged from a low of 41.82 to a high of 41.82. Based on the distribution chart, Som Distilleries & Breweries ranks #999999 out of 118 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. Overall, Som Distilleries & Breweries has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Som Distilleries & Breweries' Net Current Asset Value compare to BUD and STZ?
According to the Beverages - Alcoholic industry distribution chart, Som Distilleries & Breweries ranks #999999 out of 118 companies for Net Current Asset Value. This places Som Distilleries & Breweries in the lower half of its industry. The industry median Net Current Asset Value is 5.34. Historically, Som Distilleries & Breweries' own Net Current Asset Value has ranged from 41.82 to 41.82 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 Beverages - Alcoholic company?
The median Net Current Asset Value among Beverages - Alcoholic companies is 5.34, based on 118 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 Som Distilleries & Breweries and its competitors. For the Beverages - Alcoholic industry, the median Net Current Asset Value is 5.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Som Distilleries & Breweries's current Net Current Asset Value is ₹-8.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Som Distilleries & Breweries stock overvalued right now?
Based on GuruFocus' analysis, Som Distilleries & Breweries (NSE:SDBL) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹103.80, compared to a current price of ₹65.15 — trading 37.2% below its estimated fair value. The current Net Current Asset Value is ₹-8.43. Som Distilleries & Breweries' overall GF Score™ is 76/100 with 4 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 Som Distilleries & Breweries (NSE:SDBL), the current Net Current Asset Value is ₹-8.43 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 Som Distilleries & Breweries (NSE:SDBL) Overvalued in 2026?
Based on GuruFocus' analysis, Som Distilleries & Breweries stock appears to be undervalued.
The current stock price of ₹65.15 is trading 37.2% below its estimated GF Value™ of ₹103.80.
GuruFocus considers Som Distilleries & Breweries to be Significantly Undervalued.
Key valuation signals for NSE:SDBL:
Net Current Asset Value: ₹-8.43
GF Value™: ₹103.80 vs. price of ₹65.15 (37.2% below fair value)
No single metric tells the full story. See the NSE:SDBL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Som Distilleries & Breweries Ltd is an Indian company based in Bhopal, Madhya Pradesh, involved in the brewing, bottling, canning, and blending of alcoholic beverages such as beer and Indian-made foreign liquor (IMFL). Its product range includes beer, rum, brandy, vodka, and whiskey, with brands including Hunter Beer, Woodpecker Beer, Black Fort, and others. The company operates in Madhya Pradesh and serves both domestic and international markets. Its integrated operations cover production, blending, and bottling, offering products across different price segments. The company generates a portion of its revenue from beer sales.
76GF Score
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