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Shivashrit FoodsNSE:SHIVASHRIT +2.56%17 Net Current Asset Value is ₹28.38 as of Mar. 2026, which is 100% below its 10-year median of 3.51. GuruFocus rates NSE:SHIVASHRIT with a GF Score™ of 17/100. The stock has 3 warning signs investors should review. Among 1,054 Consumer Packaged Goods companies, Shivashrit Foods ranks worse than 50.57% 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).
Shivashrit Foods's net current asset value per share for the quarter that ended in Mar. 2026 was ₹28.38.
The historical rank and industry rank for Shivashrit Foods's Net Current Asset Value or its related term are showing as below:
NSE:SHIVASHRIT'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 3.51 Med: 3.51 Max: 4.25
Current: 4.23
During the past 4 years, the highest Price-to-Net-Current-Asset-Value Ratio of Shivashrit Foods was 4.25. The lowest was 3.51. And the median was 3.51.
NSE:SHIVASHRIT's Price-to-Net-Current-Asset-Value is ranked worse than 50.57% of 1054
companies
in the Consumer Packaged Goods industry
Industry Median: 4.2
vs NSE:SHIVASHRIT: 4.23
Shivashrit Foods (NSE:SHIVASHRIT) 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.
Shivashrit Foods Net Current Asset Value Related Terms
Shivashrit Foods Net Current Asset Value Historical Data
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The historical data trend for Shivashrit Foods'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.
Shivashrit Foods Net Current Asset Value Chart
Shivashrit Foods Annual Data
Trend
Mar23
Mar24
Mar25
Mar26
Net Current Asset Value
0.41
-1.55
7.63
31.38
Shivashrit Foods Semi-Annual Data
Mar23
Mar24
Mar25
Mar26
Net Current Asset Value
0.41
-1.55
7.63
28.38
NSE:SHIVASHRIT vs KHC, GIS: Net Current Asset Value Comparison
For the Packaged Foods subindustry, Shivashrit Foods'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.
Shivashrit Foods Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Shivashrit Foods's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Shivashrit Foods'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 ₹28.38 mean?
Shivashrit Foods (NSE:SHIVASHRIT) has a Net Current Asset Value of ₹28.38 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 Shivashrit Foods and its competitors. This is 709% above median its historical median of 3.51. Over the past decade, Shivashrit Foods' Net Current Asset Value has ranged from 3.51 to 4.25. According to the industry distribution chart, Shivashrit Foods ranks #533 out of 1054 companies in the Consumer Packaged Goods industry, placing it in the top 50.6%.
Is Shivashrit Foods' Net Current Asset Value too high?
Shivashrit Foods' current Net Current Asset Value of ₹28.38 is 709% above median its 10-year median of 3.51. Over the past 10 years, this metric has ranged from a low of 3.51 to a high of 4.25. Based on the distribution chart, Shivashrit Foods ranks #533 out of 1054 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Shivashrit Foods has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Shivashrit Foods' Net Current Asset Value compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Shivashrit Foods ranks #533 out of 1054 companies for Net Current Asset Value. This places Shivashrit Foods in the lower half of its industry. The industry median Net Current Asset Value is 4.20. Historically, Shivashrit Foods' own Net Current Asset Value has ranged from 3.51 to 4.25 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 4.20, based on 1,054 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 Shivashrit Foods and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shivashrit Foods's current Net Current Asset Value is ₹28.38, which is 709% above median its own 10-year median of 3.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shivashrit Foods stock overvalued right now?
Shivashrit Foods (NSE:SHIVASHRIT) has a current Net Current Asset Value of ₹28.38. The current Net Current Asset Value is ₹28.38, which is 709% above median its 10-year median of 3.51. Shivashrit Foods' overall GF Score™ is 17/100 with 3 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 Shivashrit Foods (NSE:SHIVASHRIT), the current Net Current Asset Value is ₹28.38 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.
Shivashrit Foods Ltd is a manufacturer, supplier, and exporter of potato flakes. The company has a dedicated potato processing and manufacturing facility at Aligarh in Western Uttar Pradesh, India, for the production of potato flakes. It specializes in the manufacturing of premium-grade potato flakes, used in ready-to-eat meals, snack foods, and processed food products. Its product portfolio is designed to cater to the specific requirements of both Overseas and domestic food manufacturers, offering consistency in quality and a long shelf life. The company currently owns three brands: Shivashrit, Shreeaahar, and Flaker's.
17GF Score
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