Seria Co (TSE:2782) Net Current Asset Value: 円738.93 (As of Mar. 2026) — 13712% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2782 Seria Co Ltd TSE:2782
78 GF Score
Price 円3,785.00
GF Value 円3,675.69
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Seria Co Net Current Asset Value?

Seria Co TSE:2782 -0.53% 78 Net Current Asset Value is 円738.93 as of Mar. 2026, which is 100% below its 10-year median of 5.35. GuruFocus rates TSE:2782 with a GF Score™ of 78/100 and a GF Value™ of 円3,675.69 (Fairly Valued). The stock has 1 warning sign investors should review. Among 136 Retail - Defensive companies, Seria Co ranks worse than 62.5% 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).

Seria Co's net current asset value per share for the quarter that ended in Mar. 2026 was 円738.93.

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

TSE:2782' s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 2.93   Med: 5.35   Max: 13.4
Current: 5.12

During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Seria Co was 13.40. The lowest was 2.93. And the median was 5.35.

TSE:2782's Price-to-Net-Current-Asset-Value is ranked worse than
62.5% of 136 companies
in the Retail - Defensive industry
Industry Median: 3.29 vs TSE:2782: 5.12

Seria Co  (TSE:2782) 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.


Seria Co Net Current Asset Value Related Terms


Seria Co Net Current Asset Value Historical Data

* Premium members only.

The historical data trend for Seria 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.

Seria Co Net Current Asset Value Chart

Seria Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Net Current Asset Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 728.68 768.62 812.97 855.98 738.93

Seria Co 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 855.98 846.54 654.02 698.62 738.93

TSE:2782 vs WMT, COST, TGT: Net Current Asset Value Comparison

For the Discount Stores subindustry, Seria 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.


Seria Co Price-to-Net-Current-Asset-Value vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Seria Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:

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


TSE:2782
78GF Score
Seria Co Ltd TSE:2782
Net Current Asset Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Seria Co Net Current Asset Value Calculation

Seria Co's Net Current Asset Value (NCAV) per share for the fiscal year that ended in Mar. 2026 is calculated as

Net Current Asset Value Per Share(A: Mar. 2026 )
=(Total Current Assets-Total Liabilities-Minority Interest-Preferred Stock)/Shares Outstanding (EOP)
=(82154-35844-0-0)/62.672
=738.93

Seria Co'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)
=(82154-35844-0-0)/62.672
=738.93

* 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 円738.93 mean?
Seria Co (TSE:2782) has a Net Current Asset Value of 円738.93 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 Seria Co and its competitors. This is 13712% above median its historical median of 5.35. Over the past decade, Seria Co's Net Current Asset Value has ranged from 2.93 to 13.40. According to the industry distribution chart, Seria Co ranks #85 out of 136 companies in the Retail - Defensive industry, placing it in the top 62.5%.
Is Seria Co's Net Current Asset Value too high?
Seria Co's current Net Current Asset Value of 円738.93 is 13712% above median its 10-year median of 5.35. Over the past 10 years, this metric has ranged from a low of 2.93 to a high of 13.40. Based on the distribution chart, Seria Co ranks #85 out of 136 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Seria Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Seria Co's Net Current Asset Value compare to WMT and COST?
According to the Retail - Defensive industry distribution chart, Seria Co ranks #85 out of 136 companies for Net Current Asset Value. This places Seria Co in the lower half of its industry. The industry median Net Current Asset Value is 3.29. Historically, Seria Co's own Net Current Asset Value has ranged from 2.93 to 13.40 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 Retail - Defensive company?
The median Net Current Asset Value among Retail - Defensive companies is 3.29, based on 136 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 Seria Co and its competitors. For the Retail - Defensive industry, the median Net Current Asset Value is 3.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Seria Co's current Net Current Asset Value is 円738.93, which is 13712% above median its own 10-year median of 5.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seria Co stock overvalued right now?
Based on GuruFocus' analysis, Seria Co (TSE:2782) is currently considered Fairly Valued. The stock's GF Value™ is 円3,675.69, compared to a current price of 円3,785.00 — trading 3% above its estimated fair value. The current Net Current Asset Value is 円738.93, which is 13712% above median its 10-year median of 5.35. Seria Co's overall GF Score™ is 78/100 with 1 warning sign 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 Seria Co (TSE:2782), the current Net Current Asset Value is 円738.93 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 Seria Co (TSE:2782) Overvalued in 2026?

Based on GuruFocus' analysis, Seria Co stock appears to be overvalued. The current stock price of 円3,785.00 is trading 3% above its estimated GF Value™ of 円3,675.69. GuruFocus considers Seria Co to be Fairly Valued.

Key valuation signals for TSE:2782:

  • Net Current Asset Value: 円738.93 (13712% above median its 10-year median of 5.35)
  • GF Value™: 円3,675.69 vs. price of 円3,785.00 (3% above fair value)
  • GF Score™: 78/100 with 1 warning sign

No single metric tells the full story. See the TSE:2782 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Seria Co Business Description

Address 2-38 Sobutsu, Ogaki, Gifu, JPN, 503-0934
Seria Co Ltd is a Japanese discount retailer. The business operates under the "100 yen" price concept. The "100 yen" shop stocks various products, from clothing to stationery, and each item is priced at 100 yen. These shops keep prices down by purchasing goods internationally and in large quantities. The company operates stores, wholesale and franchisees, offering consumer products. The company offers a variety of goods, such as food products, clothes, kitchen and electrical appliances, cosmetics, accessories, health products, cleaning products, outdoor products, and seasonal products. Seria is also commercializing its own private-brand products.
78GF Score

Get the complete analysis for TSE:2782

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

円3,785.00
Price
円3,675.69
GF Value