S.M. Gold (BOM:542034) Total Current Assets: ₹420 Mil (As of Mar. 2026)

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Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BOM:542034 S.M. Gold Ltd BOM:542034
78 GF Score
Price ₹11.66
GF Value ₹27.65
Valuation Possible Value Trap
! 3 Warning Signs
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What is S.M. Gold Total Current Assets?

S.M. Gold BOM:542034 -2.02% 78 Total Current Assets is ₹420 Mil as of Mar. 2026. GuruFocus rates BOM:542034 with a GF Score™ of 78/100 and a GF Value™ of ₹27.65 (Possible Value Trap). The stock has 3 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. S.M. Gold's total current assets for the quarter that ended in Mar. 2026 was ₹420 Mil.


S.M. Gold  (BOM:542034) Total Current Assets Explanation

In Ben Graham's calculation of liquidation value, inventory is only considered worth half of its book value, and accounts receivable is considered worth 75% of its value. Therefore the liquidation value is lower than calculated from total current assets.

S.M. Gold's Liquidation Value for the quarter that ended in Mar. 2026 is

Liquidation value
= Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=14.007-172.718+0.75 * 0.406+0.5 * 380.588
=32

* 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.


S.M. Gold Total Current Assets Related Terms


S.M. Gold Total Current Assets Historical Data

* Premium members only.

The historical data trend for S.M. Gold's Total Current Assets 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.

S.M. Gold Total Current Assets Chart

S.M. Gold Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Total Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 217.59 282.27 338.96 339.81 420.43

S.M. Gold Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Total Current Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 339.81 0.00 382.87 0.00 420.43
BOM:542034
78GF Score
S.M. Gold Ltd BOM:542034
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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S.M. Gold Total Current Assets Calculation

Total Current Assets are the asset that can be converted to cash or used to pay current liabilities within 12 months.

S.M. Gold's Total Current Assets for the fiscal year that ended in Mar. 2026 is calculated as

S.M. Gold's Total Current Assets for the quarter that ended in Mar. 2026 is calculated as

* 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.

Total Current Assets is linked to the Current Ratio, which is the result of dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations.

Total Current Assets is also linked to Working Capital, Net working capital is calculated as Total Current Assets minus Total Current Liabilities.

Frequently Asked Questions Learn more about Total Current Assets →
What does a Total Current Assets of ₹420 Mil mean?
S.M. Gold (BOM:542034) has a Total Current Assets of ₹420 Mil as of Mar. 2026. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for S.M. Gold and its competitors.
Is S.M. Gold's Total Current Assets too high?
S.M. Gold's current Total Current Assets is ₹420 Mil. Overall, S.M. Gold has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does S.M. Gold's Total Current Assets compare to TPR?
S.M. Gold's Total Current Assets of ₹420 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Current Assets for a Retail - Cyclical company?
A good Total Current Assets depends on the Retail - Cyclical industry context. However, Total Current Assets 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 Total Current Assets mean?
A high Total Current Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for S.M. Gold and its competitors. S.M. Gold's current Total Current Assets is ₹420 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S.M. Gold stock overvalued right now?
Based on GuruFocus' analysis, S.M. Gold (BOM:542034) is currently considered Possible Value Trap. The stock's GF Value™ is ₹27.65, compared to a current price of ₹11.66 — trading 57.8% below its estimated fair value. The current Total Current Assets is ₹420 Mil. S.M. Gold's overall GF Score™ is 78/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Current Assets calculated?
Total Current Assets is calculated from a company's financial statements. For S.M. Gold (BOM:542034), the current Total Current Assets is ₹420 Mil 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 S.M. Gold (BOM:542034) Overvalued in 2026?

Based on GuruFocus' analysis, S.M. Gold stock appears to be undervalued. The current stock price of ₹11.66 is trading 57.8% below its estimated GF Value™ of ₹27.65. GuruFocus considers S.M. Gold to be Possible Value Trap.

Key valuation signals for BOM:542034:

  • Total Current Assets: ₹420 Mil
  • GF Value™: ₹27.65 vs. price of ₹11.66 (57.8% below fair value)
  • GF Score™: 78/100 with 3 warning signs

No single metric tells the full story. See the BOM:542034 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S.M. Gold Business Description

Address Shop No. 1 to 3, 2nd Floor 24 Caret Building, Opposite Rock Regency Hotel, Law Garden, C G Road, Ahmedabad, GJ, IND, 380009
S.M. Gold Ltd is involved in the business of manufacturing and wholesale trading of mangalsutra jewellery. Besides mangalsutra jewellery, a minor part of the company's business also includes other jewellery's like Rings, Chain, Earrings, Ear Chain, Nose-rings/Nose pins, waist belts, Anklet, Zuda, Toe Ring, Pendant Set/Pendant, Bracelet and Bangles, wedding Jewellery, and festive Jewellery. The products are sold under the brand name of S. M. Gold - the House of Mangalsutra. Geographically, all the activities are carried out throughout the region of India.
78GF Score

Get the complete analysis for BOM:542034

Total Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹11.66
Price
₹27.65
GF Value