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Himalayan DistilleryXNEP:HDL -0.21%66 Net Current Asset Value is NPR96.30 as of Mar. 2026, which is 100% below its 10-year median of 16.82. GuruFocus rates XNEP:HDL with a GF Score™ of 66/100 and a GF Value™ of NPR1,687.40 (Significantly Undervalued). Among 118 Beverages - Alcoholic companies, Himalayan Distillery ranks worse than 72.88% 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).
Himalayan Distillery's net current asset value per share for the quarter that ended in Mar. 2026 was NPR96.30.
The historical rank and industry rank for Himalayan Distillery's Net Current Asset Value or its related term are showing as below:
XNEP:HDL'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 12.1 Med: 16.82 Max: 32.55
Current: 12.1
During the past 5 years, the highest Price-to-Net-Current-Asset-Value Ratio of Himalayan Distillery was 32.55. The lowest was 12.10. And the median was 16.82.
XNEP:HDL's Price-to-Net-Current-Asset-Value is ranked worse than 72.88% of 118
companies
in the Beverages - Alcoholic industry
Industry Median: 5.395
vs XNEP:HDL: 12.10
Himalayan Distillery (XNEP:HDL) 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.
Himalayan Distillery Net Current Asset Value Related Terms
Himalayan Distillery Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Himalayan Distillery'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.
Himalayan Distillery Net Current Asset Value Chart
XNEP:HDL vs BF.B: Net Current Asset Value Comparison
For the Beverages - Wineries & Distilleries subindustry, Himalayan Distillery'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.
Himalayan Distillery Price-to-Net-Current-Asset-Value vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Himalayan Distillery's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Himalayan Distillery'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 NPR96.30 mean?
Himalayan Distillery (XNEP:HDL) has a Net Current Asset Value of NPR96.30 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 Himalayan Distillery and its competitors. This is 473% above median its historical median of 16.82. Over the past decade, Himalayan Distillery's Net Current Asset Value has ranged from 12.10 to 32.55. According to the industry distribution chart, Himalayan Distillery ranks #86 out of 118 companies in the Beverages - Alcoholic industry, placing it in the top 72.9%.
Is Himalayan Distillery's Net Current Asset Value too high?
Himalayan Distillery's current Net Current Asset Value of NPR96.30 is 473% above median its 10-year median of 16.82. Over the past 10 years, this metric has ranged from a low of 12.10 to a high of 32.55. Based on the distribution chart, Himalayan Distillery ranks #86 out of 118 companies in the Beverages - Alcoholic industry, which is below the industry midpoint. Overall, Himalayan Distillery has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Himalayan Distillery's Net Current Asset Value compare to BF.B?
According to the Beverages - Alcoholic industry distribution chart, Himalayan Distillery ranks #86 out of 118 companies for Net Current Asset Value. This places Himalayan Distillery in the lower half of its industry. The industry median Net Current Asset Value is 5.40. Historically, Himalayan Distillery's own Net Current Asset Value has ranged from 12.10 to 32.55 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 Beverages - Alcoholic company?
The median Net Current Asset Value among Beverages - Alcoholic companies is 5.40, based on 118 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 Himalayan Distillery and its competitors. For the Beverages - Alcoholic industry, the median Net Current Asset Value is 5.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Himalayan Distillery's current Net Current Asset Value is NPR96.30, which is 473% above median its own 10-year median of 16.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Himalayan Distillery stock overvalued right now?
Based on GuruFocus' analysis, Himalayan Distillery (XNEP:HDL) is currently considered Significantly Undervalued. The stock's GF Value™ is NPR1,687.40, compared to a current price of NPR1,165.00 — trading 31% below its estimated fair value. The current Net Current Asset Value is NPR96.30, which is 473% above median its 10-year median of 16.82. Himalayan Distillery's overall GF Score™ is 66/100. 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 Himalayan Distillery (XNEP:HDL), the current Net Current Asset Value is NPR96.30 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 Himalayan Distillery (XNEP:HDL) Overvalued in 2026?
Based on GuruFocus' analysis, Himalayan Distillery stock appears to be undervalued.
The current stock price of NPR1,165.00 is trading 31% below its estimated GF Value™ of NPR1,687.40.
GuruFocus considers Himalayan Distillery to be Significantly Undervalued.
Key valuation signals for XNEP:HDL:
Net Current Asset Value: NPR96.30 (473% above median its 10-year median of 16.82)
GF Value™: NPR1,687.40 vs. price of NPR1,165.00 (31% below fair value)
No single metric tells the full story. See the XNEP:HDL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Himalayan Distillery Ltd is engaged in the manufacturing and sale of liquor. The group also provides research to develop, manufacture, and market quality alcoholic beverages. Its brands are silver Oak, Himalayan Aaila, Blue Oak, Golden Oak, and Black Oak.
66GF Score
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