Sumitomo Forestry CoSMFRF -3.10%83 Net Current Asset Value is $1.32 as of Dec. 2025, which is 77% below its 10-year median of 5.75. GuruFocus rates SMFRF with a GF Score™ of 83/100 and a GF Value™ of $13.67 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 71 Homebuilding & Construction companies, Sumitomo Forestry Co ranks worse than 84.51% 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).
Sumitomo Forestry Co's net current asset value per share for the quarter that ended in Dec. 2025 was $1.32.
The historical rank and industry rank for Sumitomo Forestry Co's Net Current Asset Value or its related term are showing as below:
SMFRF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.86 Med: 5.75 Max: 9.29
Current: 5.66
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Sumitomo Forestry Co was 9.29. The lowest was 2.86. And the median was 5.75.
SMFRF's Price-to-Net-Current-Asset-Value is ranked worse than 84.51% of 71
companies
in the Homebuilding & Construction industry
Industry Median: 1.58
vs SMFRF: 5.66
Sumitomo Forestry Co (OTCPK:SMFRF) 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.
Sumitomo Forestry Co Net Current Asset Value Related Terms
Sumitomo Forestry Co Net Current Asset Value Historical Data
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The historical data trend for Sumitomo Forestry 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.
Sumitomo Forestry Co Net Current Asset Value Chart
SMFRF vs DHI, PHM, LEN: Net Current Asset Value Comparison
For the Residential Construction subindustry, Sumitomo Forestry 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.
Sumitomo Forestry Co Price-to-Net-Current-Asset-Value vs Homebuilding & Construction Industry
For the Homebuilding & Construction industry and Consumer Cyclical sector, Sumitomo Forestry Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Sumitomo Forestry 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 $1.32 mean?
Sumitomo Forestry Co (SMFRF) has a Net Current Asset Value of $1.32 as of Dec. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Sumitomo Forestry Co and its competitors. This is 77% below median its historical median of 5.75. Over the past decade, Sumitomo Forestry Co's Net Current Asset Value has ranged from 2.86 to 9.29. According to the industry distribution chart, Sumitomo Forestry Co ranks #60 out of 71 companies in the Homebuilding & Construction industry, placing it in the top 84.5%.
Is Sumitomo Forestry Co's Net Current Asset Value too high?
Sumitomo Forestry Co's current Net Current Asset Value of $1.32 is 77% below median its 10-year median of 5.75. Over the past 10 years, this metric has ranged from a low of 2.86 to a high of 9.29. The Homebuilding & Construction industry median Net Current Asset Value is 1.58. Sumitomo Forestry Co's value of $1.32 is 16.5% below this industry median. Based on the distribution chart, Sumitomo Forestry Co ranks #60 out of 71 companies in the Homebuilding & Construction industry, which is in the bottom quartile relative to peers. Overall, Sumitomo Forestry Co has a GF Score™ of 83/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sumitomo Forestry Co's Net Current Asset Value compare to DHI and PHM?
According to the Homebuilding & Construction industry distribution chart, Sumitomo Forestry Co ranks #60 out of 71 companies for Net Current Asset Value. This places Sumitomo Forestry Co in the lower half of its industry. The industry median Net Current Asset Value is 1.58. Sumitomo Forestry Co's value of $1.32 is 16.5% below this benchmark. Historically, Sumitomo Forestry Co's own Net Current Asset Value has ranged from 2.86 to 9.29 over the past decade. While the company's 10-year median is 5.75 vs. the industry median of 1.58, Sumitomo Forestry Co has consistently been below 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 Homebuilding & Construction company?
The median Net Current Asset Value among Homebuilding & Construction companies is 1.58, based on 71 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. Sumitomo Forestry Co's current Net Current Asset Value of $1.32 is 16.5% below 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 Sumitomo Forestry Co and its competitors. For the Homebuilding & Construction industry, the median Net Current Asset Value is 1.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sumitomo Forestry Co's current Net Current Asset Value is $1.32, which is 77% below median its own 10-year median of 5.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sumitomo Forestry Co stock overvalued right now?
Based on GuruFocus' analysis, Sumitomo Forestry Co (SMFRF) is currently considered Possible Value Trap. The stock's GF Value™ is $13.67, compared to a current price of $8.55 — trading 37.5% below its estimated fair value. The current Net Current Asset Value is $1.32, which is 77% below median its 10-year median of 5.75 and 16.5% below the Homebuilding & Construction industry median of 1.58. Sumitomo Forestry Co's overall GF Score™ is 83/100 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 Sumitomo Forestry Co (SMFRF), the current Net Current Asset Value is $1.32 as of Dec. 2025. 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 Sumitomo Forestry Co (SMFRF) Overvalued in 2026?
Based on GuruFocus' analysis, Sumitomo Forestry Co stock appears to be undervalued.
The current stock price of $8.55 is trading 37.5% below its estimated GF Value™ of $13.67.
GuruFocus considers Sumitomo Forestry Co to be Possible Value Trap.
Key valuation signals for SMFRF:
Net Current Asset Value: $1.32 (77% below median its 10-year median of 5.75)
GF Value™: $13.67 vs. price of $8.55 (37.5% below fair value)
Industry Position: 16.5% below the Homebuilding & Construction median (#60 of 71)
No single metric tells the full story. See the SMFRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sumitomo Forestry Co Ltd is a Japan-based company engaged in the timber, housing, and environmental businesses. The company operates through four reportable segments: Timber Building Materials Business, Housing Business, Construction and Real Estate Business, and Resources and Environment Business. The Timber Building Materials Business purchases, manufactures, and sells timber and building materials. The Housing Business handles housing construction, renovation, and real estate brokerage. The Construction and Real Estate Business develops condominiums, apartment buildings, and commercial complexes. The Resources and Environment Business focuses on renewable energy and forestry resource operations. It generates the majority of revenue from the Construction and real estate business segment.
83GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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