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Shivam CementsXNEP:SHIVM -0.62%88 Net Current Asset Value is NPR27.72 as of Apr. 2026, which is 100% below its 10-year median of 25.19. GuruFocus rates XNEP:SHIVM with a GF Score™ of 88/100 and a GF Value™ of NPR539.35 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 178 Building Materials companies, Shivam Cements ranks worse than 89.89% 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).
Shivam Cements's net current asset value per share for the quarter that ended in Apr. 2026 was NPR27.72.
The historical rank and industry rank for Shivam Cements's Net Current Asset Value or its related term are showing as below:
XNEP:SHIVM'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 15.19 Med: 25.19 Max: 80.13
Current: 23.27
During the past 9 years, the highest Price-to-Net-Current-Asset-Value Ratio of Shivam Cements was 80.13. The lowest was 15.19. And the median was 25.19.
XNEP:SHIVM's Price-to-Net-Current-Asset-Value is ranked worse than 89.89% of 178
companies
in the Building Materials industry
Industry Median: 4.03
vs XNEP:SHIVM: 23.27
Shivam Cements (XNEP:SHIVM) 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.
Shivam Cements Net Current Asset Value Related Terms
Shivam Cements Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Shivam Cements'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.
XNEP:SHIVM vs CRH, VMC, MLM: Net Current Asset Value Comparison
For the Building Materials subindustry, Shivam Cements'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.
Shivam Cements Price-to-Net-Current-Asset-Value vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Shivam Cements's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Shivam Cements'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 NPR27.72 mean?
Shivam Cements (XNEP:SHIVM) has a Net Current Asset Value of NPR27.72 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 Shivam Cements and its competitors. This is 10% above median its historical median of 25.19. Over the past decade, Shivam Cements' Net Current Asset Value has ranged from 15.19 to 80.13. According to the industry distribution chart, Shivam Cements ranks #160 out of 178 companies in the Building Materials industry, placing it in the top 89.9%.
Is Shivam Cements' Net Current Asset Value too high?
Shivam Cements' current Net Current Asset Value of NPR27.72 is 10% above median its 10-year median of 25.19. Over the past 10 years, this metric has ranged from a low of 15.19 to a high of 80.13. Based on the distribution chart, Shivam Cements ranks #160 out of 178 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Shivam Cements has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shivam Cements' Net Current Asset Value compare to CRH and VMC?
According to the Building Materials industry distribution chart, Shivam Cements ranks #160 out of 178 companies for Net Current Asset Value. This places Shivam Cements in the lower half of its industry. The industry median Net Current Asset Value is 4.03. Historically, Shivam Cements' own Net Current Asset Value has ranged from 15.19 to 80.13 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 Building Materials company?
The median Net Current Asset Value among Building Materials companies is 4.03, based on 178 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 Shivam Cements and its competitors. For the Building Materials industry, the median Net Current Asset Value is 4.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shivam Cements's current Net Current Asset Value is NPR27.72, which is 10% above median its own 10-year median of 25.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shivam Cements stock overvalued right now?
Based on GuruFocus' analysis, Shivam Cements (XNEP:SHIVM) is currently considered Modestly Overvalued. The stock's GF Value™ is NPR539.35, compared to a current price of NPR645.00 — trading 19.6% above its estimated fair value. The current Net Current Asset Value is NPR27.72, which is 10% above median its 10-year median of 25.19. Shivam Cements' overall GF Score™ is 88/100 with 7 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 Shivam Cements (XNEP:SHIVM), the current Net Current Asset Value is NPR27.72 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 Shivam Cements (XNEP:SHIVM) Overvalued in 2026?
Based on GuruFocus' analysis, Shivam Cements stock appears to be overvalued.
The current stock price of NPR645.00 is trading 19.6% above its estimated GF Value™ of NPR539.35.
GuruFocus considers Shivam Cements to be Modestly Overvalued.
Key valuation signals for XNEP:SHIVM:
Net Current Asset Value: NPR27.72 (10% above median its 10-year median of 25.19)
GF Value™: NPR539.35 vs. price of NPR645.00 (19.6% above fair value)
No single metric tells the full story. See the XNEP:SHIVM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shivam Cements Ltd is a Nepal based company engaged in manufacturing of cement and clinker from its self owned limestone quarries. The main product of the company include the Ordinary Portland Cement. Its products include OPC cement 43 Grade and OPC cement 53 grade.
88GF Score
Get the complete analysis for XNEP:SHIVM
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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