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Shimamura CoSHAOF -4.51%65 Net Current Asset Value is $7.48 as of May. 2026, which is 29% above its 10-year median of 5.79. GuruFocus rates SHAOF with a GF Score™ of 65/100 and a GF Value™ of $58.09. Among 559 Retail - Cyclical companies, Shimamura Co ranks better than 53.49% 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).
Shimamura Co's net current asset value per share for the quarter that ended in May. 2026 was $7.48.
The historical rank and industry rank for Shimamura Co's Net Current Asset Value or its related term are showing as below:
SHAOF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.78 Med: 5.79 Max: 10.04
Current: 2.85
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Shimamura Co was 10.04. The lowest was 2.78. And the median was 5.79.
SHAOF's Price-to-Net-Current-Asset-Value is ranked better than 53.49% of 559
companies
in the Retail - Cyclical industry
Industry Median: 3.17
vs SHAOF: 2.85
Shimamura Co (OTCPK:SHAOF) 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.
Shimamura Co Net Current Asset Value Related Terms
Shimamura Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Shimamura Co'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.
SHAOF vs TJX, ROST, BURL: Net Current Asset Value Comparison
For the Apparel Retail subindustry, Shimamura Co'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.
Shimamura Co Price-to-Net-Current-Asset-Value vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Shimamura Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Shimamura Co'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 $7.48 mean?
Shimamura Co (SHAOF) has a Net Current Asset Value of $7.48 as of May. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Shimamura Co and its competitors. This is 29% above median its historical median of 5.79. Over the past decade, Shimamura Co's Net Current Asset Value has ranged from 2.78 to 10.04. According to the industry distribution chart, Shimamura Co ranks #260 out of 559 companies in the Retail - Cyclical industry, placing it in the top 46.5%.
Is Shimamura Co's Net Current Asset Value too high?
Shimamura Co's current Net Current Asset Value of $7.48 is 29% above median its 10-year median of 5.79. Over the past 10 years, this metric has ranged from a low of 2.78 to a high of 10.04. The Retail - Cyclical industry median Net Current Asset Value is 3.17. Shimamura Co's value of $7.48 is 136% above this industry median. Based on the distribution chart, Shimamura Co ranks #260 out of 559 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Shimamura Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Shimamura Co's Net Current Asset Value compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Shimamura Co ranks #260 out of 559 companies for Net Current Asset Value. This puts Shimamura Co in the upper half of its industry. The industry median Net Current Asset Value is 3.17. Shimamura Co's value of $7.48 is 136% above this benchmark. Historically, Shimamura Co's own Net Current Asset Value has ranged from 2.78 to 10.04 over the past decade. While the company's 10-year median is 5.79 vs. the industry median of 3.17, Shimamura Co has consistently been above the industry average. 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 Retail - Cyclical company?
The median Net Current Asset Value among Retail - Cyclical companies is 3.17, based on 559 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. Shimamura Co's current Net Current Asset Value of $7.48 is 136% above the industry median. 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 Shimamura Co and its competitors. For the Retail - Cyclical industry, the median Net Current Asset Value is 3.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shimamura Co's current Net Current Asset Value is $7.48, which is 29% above median its own 10-year median of 5.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shimamura Co stock overvalued right now?
Shimamura Co (SHAOF) has a current Net Current Asset Value of $7.48. The stock's GF Value™ is $58.09, compared to a current price of $21.49 — trading 63% below its estimated fair value. The current Net Current Asset Value is $7.48, which is 29% above median its 10-year median of 5.79 and 136% above the Retail - Cyclical industry median of 3.17. Shimamura Co's overall GF Score™ is 65/100. 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 Shimamura Co (SHAOF), the current Net Current Asset Value is $7.48 as of May. 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 Shimamura Co (SHAOF) Overvalued in 2026?
Based on GuruFocus' analysis, Shimamura Co stock appears to be undervalued.
The current stock price of $21.49 is trading 63% below its estimated GF Value™ of $58.09.
Key valuation signals for SHAOF:
Net Current Asset Value: $7.48 (29% above median its 10-year median of 5.79)
GF Value™: $58.09 vs. price of $21.49 (63% below fair value)
Industry Position: 136% above the Retail - Cyclical median (#260 of 559)
No single metric tells the full story. See the SHAOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shimamura Co Ltd is a Japanese apparel retailer. It is engaged in the retail sale of apparel and daily goods. The company operates both domestically and internationally, offering clothing and related products through its network of stores. It conducts business under two reportable segments: Japan and Overseas, with each segment managing sales and operations in its respective regions.
65GF Score
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