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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).
Gan Shmuel Foods's net current asset value per share for the quarter that ended in Jun. 2026 was ₪20.70.
The historical rank and industry rank for Gan Shmuel Foods's Net Current Asset Value or its related term are showing as below:
XTAE:GSFI'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.99 Med: 2.07 Max: 3.33
Current: 0.99
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Gan Shmuel Foods was 3.33. The lowest was 0.99. And the median was 2.07.
XTAE:GSFI's Price-to-Net-Current-Asset-Value is ranked better than 98.44% of 64
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 7.225
vs XTAE:GSFI: 0.99
Gan Shmuel Foods (XTAE:GSFI) 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.
Gan Shmuel Foods Net Current Asset Value Related Terms
Gan Shmuel Foods Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Gan Shmuel Foods'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.
XTAE:GSFI vs KO, PEP, MNST: Net Current Asset Value Comparison
For the Beverages - Non-Alcoholic subindustry, Gan Shmuel Foods'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.
Gan Shmuel Foods Price-to-Net-Current-Asset-Value vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Gan Shmuel Foods's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Gan Shmuel Foods'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 ₪20.70 mean?
Gan Shmuel Foods (XTAE:GSFI) has a Net Current Asset Value of ₪20.70 as of Jun. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Gan Shmuel Foods and its competitors. According to the industry distribution chart, Gan Shmuel Foods ranks #1 out of 64 companies in the Beverages - Non-Alcoholic industry, placing it in the top 1.6%.
Is Gan Shmuel Foods' Net Current Asset Value too high?
Gan Shmuel Foods' current Net Current Asset Value is ₪20.70. Based on the distribution chart, Gan Shmuel Foods ranks #1 out of 64 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Gan Shmuel Foods has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gan Shmuel Foods' Net Current Asset Value compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Gan Shmuel Foods ranks #1 out of 64 companies for Net Current Asset Value. This places Gan Shmuel Foods in the top 2% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 7.23. 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 - Non-Alcoholic company?
The median Net Current Asset Value among Beverages - Non-Alcoholic companies is 7.23, based on 64 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 Gan Shmuel Foods and its competitors. For the Beverages - Non-Alcoholic industry, the median Net Current Asset Value is 7.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gan Shmuel Foods's current Net Current Asset Value is ₪20.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gan Shmuel Foods stock overvalued right now?
Based on GuruFocus' analysis, Gan Shmuel Foods (XTAE:GSFI) is currently considered Modestly Undervalued. The stock's GF Value™ is ₪24.85, compared to a current price of ₪20.49 — trading 17.5% below its estimated fair value. The current Net Current Asset Value is ₪20.70. Gan Shmuel Foods' overall GF Score™ is 65/100 with 3 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 Gan Shmuel Foods (XTAE:GSFI), the current Net Current Asset Value is ₪20.70 as of Jun. 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 Gan Shmuel Foods (XTAE:GSFI) Overvalued in 2026?
Based on GuruFocus' analysis, Gan Shmuel Foods stock appears to be undervalued.
The current stock price of ₪20.49 is trading 17.5% below its estimated GF Value™ of ₪24.85.
GuruFocus considers Gan Shmuel Foods to be Modestly Undervalued.
Key valuation signals for XTAE:GSFI:
Net Current Asset Value: ₪20.70
GF Value™: ₪24.85 vs. price of ₪20.49 (17.5% below fair value)
No single metric tells the full story. See the XTAE:GSFI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gan Shmuel Foods Ltd is an Israel based company, engages in the manufacture and sale of citrus fruits for the beverage and food industry. Its products include natural juices, concentrated citrus juices, crystal clear concentrated juices, cloudy citrus concentrates, comminuted citrus juices, citrus bases, pineapple and tropical fruit blends, and tomato products. The company is also involved in providing fruit and vegetable solutions.
65GF Score
Get the complete analysis for XTAE:GSFI
Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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