Smoore International HoldingsSMORF 90 Net Current Asset Value is $0.21 as of Dec. 2025, which is 97% below its 10-year median of 7.11. GuruFocus rates SMORF with a GF Score™ of 90/100 and a GF Value™ of $2.60. The stock has 5 warning signs investors should review. Among 29 Tobacco Products companies, Smoore International Holdings ranks better than 58.62% 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).
Smoore International Holdings's net current asset value per share for the quarter that ended in Dec. 2025 was $0.21.
The historical rank and industry rank for Smoore International Holdings's Net Current Asset Value or its related term are showing as below:
SMORF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.36 Med: 7.11 Max: 29.46
Current: 4.38
During the past 10 years, the highest Price-to-Net-Current-Asset-Value Ratio of Smoore International Holdings was 29.46. The lowest was 2.36. And the median was 7.11.
SMORF's Price-to-Net-Current-Asset-Value is ranked better than 58.62% of 29
companies
in the Tobacco Products industry
Industry Median: 4.98
vs SMORF: 4.38
Smoore International Holdings (OTCPK:SMORF) 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.
Smoore International Holdings Net Current Asset Value Related Terms
Smoore International Holdings 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.
Smoore International Holdings Net Current Asset Value Chart
SMORF vs PM, MO, TPB: Net Current Asset Value Comparison
For the Tobacco subindustry, Smoore International Holdings'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.
Smoore International Holdings Price-to-Net-Current-Asset-Value vs Tobacco Products Industry
For the Tobacco Products industry and Consumer Defensive sector, Smoore International Holdings's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Smoore International Holdings'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 $0.21 mean?
Smoore International Holdings (SMORF) has a Net Current Asset Value of $0.21 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 Smoore International Holdings and its competitors. This is 97% below median its historical median of 7.11. Over the past decade, Smoore International Holdings' Net Current Asset Value has ranged from 2.36 to 29.46. According to the industry distribution chart, Smoore International Holdings ranks #12 out of 29 companies in the Tobacco Products industry, placing it in the top 41.4%.
Is Smoore International Holdings' Net Current Asset Value too high?
Smoore International Holdings' current Net Current Asset Value of $0.21 is 97% below median its 10-year median of 7.11. Over the past 10 years, this metric has ranged from a low of 2.36 to a high of 29.46. The Tobacco Products industry median Net Current Asset Value is 4.98. Smoore International Holdings' value of $0.21 is 95.8% below this industry median. Based on the distribution chart, Smoore International Holdings ranks #12 out of 29 companies in the Tobacco Products industry, which is above the industry midpoint. Overall, Smoore International Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Smoore International Holdings' Net Current Asset Value compare to PM and MO?
According to the Tobacco Products industry distribution chart, Smoore International Holdings ranks #12 out of 29 companies for Net Current Asset Value. This puts Smoore International Holdings in the upper half of its industry. The industry median Net Current Asset Value is 4.98. Smoore International Holdings' value of $0.21 is 95.8% below this benchmark. Historically, Smoore International Holdings' own Net Current Asset Value has ranged from 2.36 to 29.46 over the past decade. While the company's 10-year median is 7.11 vs. the industry median of 4.98, Smoore International Holdings 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 Tobacco Products company?
The median Net Current Asset Value among Tobacco Products companies is 4.98, based on 29 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. Smoore International Holdings's current Net Current Asset Value of $0.21 is 95.8% 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 Smoore International Holdings and its competitors. For the Tobacco Products industry, the median Net Current Asset Value is 4.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smoore International Holdings's current Net Current Asset Value is $0.21, which is 97% below median its own 10-year median of 7.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smoore International Holdings stock overvalued right now?
Smoore International Holdings (SMORF) has a current Net Current Asset Value of $0.21. The stock's GF Value™ is $2.60, compared to a current price of $1.40 — trading 46.2% below its estimated fair value. The current Net Current Asset Value is $0.21, which is 97% below median its 10-year median of 7.11 and 95.8% below the Tobacco Products industry median of 4.98. Smoore International Holdings' overall GF Score™ is 90/100 with 5 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 Smoore International Holdings (SMORF), the current Net Current Asset Value is $0.21 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 Smoore International Holdings (SMORF) Overvalued in 2026?
Based on GuruFocus' analysis, Smoore International Holdings stock appears to be undervalued.
The current stock price of $1.40 is trading 46.2% below its estimated GF Value™ of $2.60.
Key valuation signals for SMORF:
Net Current Asset Value: $0.21 (97% below median its 10-year median of 7.11)
GF Value™: $2.60 vs. price of $1.40 (46.2% below fair value)
Industry Position: 95.8% below the Tobacco Products median (#12 of 29)
No single metric tells the full story. See the SMORF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smoore International Holdings Business Description
Smoore International Holdings Ltd is engaged in providing atomization technology solutions. The group operates through two business segments: Corporate Client Oriented Business (ToB Business) and Self-Branded Business. The ToB Business focuses on the research, design, and manufacturing of vaping, heat-not-burn (HNB), and other atomization products, along with related technological services for corporate clients. The Self-Branded Business is involved in the research, design, manufacturing, and sale of self-branded electronic vaping and beauty atomization products. It generates the majority of its revenue from the Corporate Client Oriented Business (ToB Business) segment.
90GF Score
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