SMS CoSMSZF 89 Net Current Asset Value is $0.95 as of Mar. 2026, which is 96% below its 10-year median of 23.32. GuruFocus rates SMSZF with a GF Score™ of 89/100 and a GF Value™ of $7.61. The stock has 6 warning signs investors should review. Among 274 Healthcare Providers & Services companies, SMS Co ranks worse than 78.1% 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).
SMS Co's net current asset value per share for the quarter that ended in Mar. 2026 was $0.95.
The historical rank and industry rank for SMS Co's Net Current Asset Value or its related term are showing as below:
SMSZF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 10.13 Med: 23.32 Max: 240.95
Current: 15.02
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of SMS Co was 240.95. The lowest was 10.13. And the median was 23.32.
SMSZF's Price-to-Net-Current-Asset-Value is ranked worse than 78.1% of 274
companies
in the Healthcare Providers & Services industry
Industry Median: 6.2
vs SMSZF: 15.02
SMS Co (OTCPK:SMSZF) 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.
SMS Co Net Current Asset Value Related Terms
SMS Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for SMS 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.
SMSZF vs VEEV, BTSG, TEM: Net Current Asset Value Comparison
For the Health Information Services subindustry, SMS 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.
SMS Co Price-to-Net-Current-Asset-Value vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, SMS Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where SMS 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 $0.95 mean?
SMS Co (SMSZF) has a Net Current Asset Value of $0.95 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 SMS Co and its competitors. This is 96% below median its historical median of 23.32. Over the past decade, SMS Co's Net Current Asset Value has ranged from 10.13 to 240.95. According to the industry distribution chart, SMS Co ranks #214 out of 274 companies in the Healthcare Providers & Services industry, placing it in the top 78.1%.
Is SMS Co's Net Current Asset Value too high?
SMS Co's current Net Current Asset Value of $0.95 is 96% below median its 10-year median of 23.32. Over the past 10 years, this metric has ranged from a low of 10.13 to a high of 240.95. The Healthcare Providers & Services industry median Net Current Asset Value is 6.20. SMS Co's value of $0.95 is 84.7% below this industry median. Based on the distribution chart, SMS Co ranks #214 out of 274 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, SMS Co has a GF Score™ of 89/100, reflecting its overall financial health beyond just this single metric.
How does SMS Co's Net Current Asset Value compare to VEEV and BTSG?
According to the Healthcare Providers & Services industry distribution chart, SMS Co ranks #214 out of 274 companies for Net Current Asset Value. This places SMS Co in the lower half of its industry. The industry median Net Current Asset Value is 6.20. SMS Co's value of $0.95 is 84.7% below this benchmark. Historically, SMS Co's own Net Current Asset Value has ranged from 10.13 to 240.95 over the past decade. While the company's 10-year median is 23.32 vs. the industry median of 6.20, SMS 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 Healthcare Providers & Services company?
The median Net Current Asset Value among Healthcare Providers & Services companies is 6.20, based on 274 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. SMS Co's current Net Current Asset Value of $0.95 is 84.7% 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 SMS Co and its competitors. For the Healthcare Providers & Services industry, the median Net Current Asset Value is 6.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SMS Co's current Net Current Asset Value is $0.95, which is 96% below median its own 10-year median of 23.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SMS Co stock overvalued right now?
SMS Co (SMSZF) has a current Net Current Asset Value of $0.95. The stock's GF Value™ is $7.61, compared to a current price of $8.56 — trading 12.5% above its estimated fair value. The current Net Current Asset Value is $0.95, which is 96% below median its 10-year median of 23.32 and 84.7% below the Healthcare Providers & Services industry median of 6.20. SMS Co's overall GF Score™ is 89/100 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 SMS Co (SMSZF), the current Net Current Asset Value is $0.95 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 SMS Co (SMSZF) Overvalued in 2026?
Based on GuruFocus' analysis, SMS Co stock appears to be overvalued.
The current stock price of $8.56 is trading 12.5% above its estimated GF Value™ of $7.61.
Key valuation signals for SMSZF:
Net Current Asset Value: $0.95 (96% below median its 10-year median of 23.32)
GF Value™: $7.61 vs. price of $8.56 (12.5% above fair value)
Industry Position: 84.7% below the Healthcare Providers & Services median (#214 of 274)
No single metric tells the full story. See the SMSZF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SMS Co Ltd is a Japanese company involved in providing various services targeting information infrastructure for the aging society. The company divides its search service by the following segments: nursing care, medical care, career, healthcare/senior life, and global.
89GF Score
Get the complete analysis for SMSZF
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SMSZF has been successfully added to your 
