The Smarter Web CompanyTSWCF -1.31%13 Net Current Asset Value is $-0.05 as of Oct. 2025. GuruFocus rates TSWCF with a GF Score™ of 13/100. The stock has 1 warning sign investors should review. Among 1,756 Software companies, The Smarter Web Company ranks worse than 56947.55% 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).
The Smarter Web Company's net current asset value per share for the quarter that ended in Oct. 2025 was $-0.05.
The historical rank and industry rank for The Smarter Web Company's Net Current Asset Value or its related term are showing as below:
TSWCF's Price-to-Net-Current-Asset-Value is not ranked *
in the Software industry.
Industry Median: 4.84 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
The Smarter Web Company (OTCPK:TSWCF) 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.
The Smarter Web Company Net Current Asset Value Related Terms
The Smarter Web Company Net Current Asset Value Historical Data
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The historical data trend for The Smarter Web Company'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.
The Smarter Web Company Net Current Asset Value Chart
TSWCF vs CRM, SHOP, UBER: Net Current Asset Value Comparison
For the Software - Application subindustry, The Smarter Web Company'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.
The Smarter Web Company Price-to-Net-Current-Asset-Value vs Software Industry
For the Software industry and Technology sector, The Smarter Web Company's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where The Smarter Web Company'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 $-0.05 mean?
The Smarter Web Company (TSWCF) has a Net Current Asset Value of $-0.05 as of Oct. 2025. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on The Smarter Web Company and its competitors. According to the industry distribution chart, The Smarter Web Company ranks #999999 out of 1756 companies in the Software industry.
Is The Smarter Web Company's Net Current Asset Value too high?
The Smarter Web Company's current Net Current Asset Value is $-0.05. Based on the distribution chart, The Smarter Web Company ranks #999999 out of 1756 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, The Smarter Web Company has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does The Smarter Web Company's Net Current Asset Value compare to CRM and SHOP?
According to the Software industry distribution chart, The Smarter Web Company ranks #999999 out of 1756 companies for Net Current Asset Value. This places The Smarter Web Company in the lower half of its industry. The industry median Net Current Asset Value is 4.84. 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 Software company?
The median Net Current Asset Value among Software companies is 4.84, based on 1,756 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 The Smarter Web Company and its competitors. For the Software industry, the median Net Current Asset Value is 4.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. The Smarter Web Company's current Net Current Asset Value is $-0.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Smarter Web Company stock overvalued right now?
The Smarter Web Company (TSWCF) has a current Net Current Asset Value of $-0.05. The current Net Current Asset Value is $-0.05. The Smarter Web Company's overall GF Score™ is 13/100 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 The Smarter Web Company (TSWCF), the current Net Current Asset Value is $-0.05 as of Oct. 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.
The Smarter Web Company PLC is a UK-based web design and online marketing business. Through its operating subsidiary, the company provides customized, mobile-compatible websites and related digital services to small and medium-sized enterprises, start-ups, and owner-managed businesses. It has one operating segment, being the provision of website development services. The majority of the company's revenue is derived from the provision of website design services.
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