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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).
Umenohana Group Co's net current asset value per share for the quarter that ended in Apr. 2026 was 円-1,568.67.
The historical rank and industry rank for Umenohana Group Co's Net Current Asset Value or its related term are showing as below:
TSE:7604's Price-to-Net-Current-Asset-Value is not ranked *
in the Restaurants industry.
Industry Median: 10.265 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Umenohana Group Co (TSE:7604) 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.
Umenohana Group Co Net Current Asset Value Related Terms
Umenohana Group Co Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Umenohana Group 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.
TSE:7604 vs MCD, SBUX, YUM: Net Current Asset Value Comparison
For the Restaurants subindustry, Umenohana Group 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.
Umenohana Group Co Price-to-Net-Current-Asset-Value vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Umenohana Group Co's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Umenohana Group 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 円-1,568.67 mean?
Umenohana Group Co (TSE:7604) has a Net Current Asset Value of 円-1,568.67 as of Apr. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Umenohana Group Co and its competitors. According to the industry distribution chart, Umenohana Group Co ranks #999999 out of 72 companies in the Restaurants industry.
Is Umenohana Group Co's Net Current Asset Value too high?
Umenohana Group Co's current Net Current Asset Value is 円-1,568.67. Based on the distribution chart, Umenohana Group Co ranks #999999 out of 72 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Umenohana Group Co has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Umenohana Group Co's Net Current Asset Value compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Umenohana Group Co ranks #999999 out of 72 companies for Net Current Asset Value. This places Umenohana Group Co in the lower half of its industry. The industry median Net Current Asset Value is 10.27. 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 Restaurants company?
The median Net Current Asset Value among Restaurants companies is 10.27, based on 72 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 Umenohana Group Co and its competitors. For the Restaurants industry, the median Net Current Asset Value is 10.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Umenohana Group Co's current Net Current Asset Value is 円-1,568.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Umenohana Group Co stock overvalued right now?
Based on GuruFocus' analysis, Umenohana Group Co (TSE:7604) is currently considered Fairly Valued. The stock's GF Value™ is 円852.08, compared to a current price of 円870.00 — trading 2.1% above its estimated fair value. The current Net Current Asset Value is 円-1,568.67. Umenohana Group Co's overall GF Score™ is 54/100 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 Umenohana Group Co (TSE:7604), the current Net Current Asset Value is 円-1,568.67 as of Apr. 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 Umenohana Group Co (TSE:7604) Overvalued in 2026?
Based on GuruFocus' analysis, Umenohana Group Co stock appears to be overvalued.
The current stock price of 円870.00 is trading 2.1% above its estimated GF Value™ of 円852.08.
GuruFocus considers Umenohana Group Co to be Fairly Valued.
Key valuation signals for TSE:7604:
Net Current Asset Value: 円-1,568.67
GF Value™: 円852.08 vs. price of 円870.00 (2.1% above fair value)
No single metric tells the full story. See the TSE:7604 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Umenohana Group Co Ltd formerly, Umenohana Co Ltd owns and operates restaurants in Japan. The company operates a tofu restaurant chain. It offers dishes using tofu and yuba; China Unenohana, a Chinese restaurant; and Kanishige, a crab restaurant. It offers bean curd skin and bean curd course dishes, drinks, crab course dishes, Chinese course dishes and Chinese delicatessens. The company provides sushi, rice, Shao-Mai, fried bean curd skin and wheat gluten.
54GF Score
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