Siguldas CMAS (ORSE:SCM1R) Net Current Asset Value: €3.85 (As of Mar. 2026) — 183% Above Median


ORSE:SCM1R Siguldas CMAS ORSE:SCM1R
100 GF Score
Price €6.35
GF Value €6.98
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Siguldas CMAS Net Current Asset Value?

Siguldas CMAS ORSE:SCM1R -0.78% 100 Net Current Asset Value is €3.85 as of Mar. 2026, which is 100% below its 10-year median of 1.36. GuruFocus rates ORSE:SCM1R with a GF Score™ of 100/100 and a GF Value™ of €6.98 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,050 Consumer Packaged Goods companies, Siguldas CMAS ranks better than 80.29% 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).

Siguldas CMAS's net current asset value per share for the quarter that ended in Mar. 2026 was €3.85.

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

ORSE:SCM1R' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.66   Med: 1.36   Max: 2.43
Current: 1.65

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Siguldas CMAS was 2.43. The lowest was 0.66. And the median was 1.36.

ORSE:SCM1R's Price-to-Net-Current-Asset-Value is ranked better than
80.29% of 1050 companies
in the Consumer Packaged Goods industry
Industry Median: 4.175 vs ORSE:SCM1R: 1.65

Siguldas CMAS  (ORSE:SCM1R) 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.


Siguldas CMAS Net Current Asset Value Related Terms


Siguldas CMAS Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Siguldas CMAS'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.

Siguldas CMAS Net Current Asset Value Chart

Siguldas CMAS 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 3.29 3.28 3.29 3.38 3.63

Siguldas CMAS Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 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 3.53 3.63 3.77 3.63 3.85

ORSE:SCM1R vs ADM, BG, TSN: Net Current Asset Value Comparison

For the Farm Products subindustry, Siguldas CMAS'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.


Siguldas CMAS Price-to-Net-Current-Asset-Value vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Siguldas CMAS's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


ORSE:SCM1R
100GF Score
Siguldas CMAS ORSE:SCM1R
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Siguldas CMAS Net Current Asset Value Calculation

Siguldas CMAS'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)
=(1.833-0.302-0-0)/0.422
=3.63

Siguldas CMAS'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)
=(1.972-0.346-0-0)/0.422
=3.85

* 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 €3.85 mean?
Siguldas CMAS (ORSE:SCM1R) has a Net Current Asset Value of €3.85 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 Siguldas CMAS and its competitors. This is 183% above median its historical median of 1.36. Over the past decade, Siguldas CMAS's Net Current Asset Value has ranged from 0.66 to 2.43. According to the industry distribution chart, Siguldas CMAS ranks #207 out of 1050 companies in the Consumer Packaged Goods industry, placing it in the top 19.7%.
Is Siguldas CMAS's Net Current Asset Value too high?
Siguldas CMAS's current Net Current Asset Value of €3.85 is 183% above median its 10-year median of 1.36. Over the past 10 years, this metric has ranged from a low of 0.66 to a high of 2.43. Based on the distribution chart, Siguldas CMAS ranks #207 out of 1050 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Siguldas CMAS has a GF Score™ of 100/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Siguldas CMAS's Net Current Asset Value compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Siguldas CMAS ranks #207 out of 1050 companies for Net Current Asset Value. This places Siguldas CMAS in the top 20% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 4.18. Historically, Siguldas CMAS's own Net Current Asset Value has ranged from 0.66 to 2.43 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 4.18, 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 Siguldas CMAS and its competitors. For the Consumer Packaged Goods industry, the median Net Current Asset Value is 4.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Siguldas CMAS's current Net Current Asset Value is €3.85, which is 183% above median its own 10-year median of 1.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Siguldas CMAS stock overvalued right now?
Based on GuruFocus' analysis, Siguldas CMAS (ORSE:SCM1R) is currently considered Fairly Valued. The stock's GF Value™ is €6.98, compared to a current price of €6.35 — trading 9% below its estimated fair value. The current Net Current Asset Value is €3.85, which is 183% above median its 10-year median of 1.36. Siguldas CMAS's overall GF Score™ is 100/100 with 6 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 Siguldas CMAS (ORSE:SCM1R), the current Net Current Asset Value is €3.85 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 Siguldas CMAS (ORSE:SCM1R) Overvalued in 2026?

Based on GuruFocus' analysis, Siguldas CMAS stock appears to be undervalued. The current stock price of €6.35 is trading 9% below its estimated GF Value™ of €6.98. GuruFocus considers Siguldas CMAS to be Fairly Valued.

Key valuation signals for ORSE:SCM1R:

  • Net Current Asset Value: €3.85 (183% above median its 10-year median of 1.36)
  • GF Value™: €6.98 vs. price of €6.35 (9% below fair value)
  • GF Score™: 100/100 with 6 warning signs

No single metric tells the full story. See the ORSE:SCM1R stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Siguldas CMAS Business Description

Address Kalnabeites 8, Siguldas municipality, Sigulda, LVA, 2150
Siguldas CMAS is a producer of high-quality breeding bull semen and one of the suppliers of it in Latvia. Its activities include milk testing services. The Company also provides other breeding-related services, including consultations on issues of cattle breeding, feeding, and keeping, evaluation of cow exterior, artificial insemination of cows, and initial processing of supervisory data. The company offers Latvian farms the opportunity to test herd animal genome samples in US and European genetic laboratories. Its services include bull catalog, top bulls in our offer, delivery, artificial insemination, pair selection, exterior evaluation, milk analysis, and courses and seminars. It operates in Latvia.
100GF Score

Get the complete analysis for ORSE:SCM1R

Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€6.35
Price
€6.98
GF Value