Benjamin Graham Stock Valuation
Using Net a Current Asset Value Calculator

By Stock Research Pro • December 6th, 2008

Benjamin Graham’s Net Current Asset Value Per Share calculation offers investors a very conservative view of liquidity and the financial health of a company. Many value investors look closely at current assets when performing due diligence on a company. For Benjamin Graham, net current asset value provided a way to leverage current assets to assess financial strength and determine whether the stock might currently be trading at a “bargain” price.



Who Was Benjamin Graham?

Ben Graham, the “father of value investing” was both an investment manager and educator. His book, “The Intelligent Investor”, is widely recognized as one of the most important works regarding value investing strategies. Graham had a profound influence on his student Warren Buffett, perhaps the most famous investor of all time.


More about Benjamin Graham


What is Value Investing?

Value investing is a strategy of selecting stocks that trade for less than their perceived, “intrinsic” values. Value investors search out stocks that they believe the market has unfairly under-priced in an effort to realize capital gains when the market corrects itself. The value investor is primarily concerned with company fundamentals and growth projections in making their assessments.


Net Current Asset Value

Net current asset value is the company’s working capital: its current assets less its current liabilities. It is a measure of the company’s efficiency and its short-term financial health (positive working capital means the company is able to pay off its short-term liabilities). Working capital gives investors a sense of the company’s operational efficiency.


Net Current Asset Value Per Share

Graham’s Net Current Asset Value Per Share offers a more conservative view in that it also deducts long-term liabilities. Benjamin Graham believed:

- A company whose current assets were 1/3 greater than both its current and long-term liabilities was financially sound

- And if the company’s stock price was 67% or less of its net curent asset value per share, that stock was a “bargain issue”

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The above information is educational and should not be interpreted as financial advice. For advice that is specific to your circumstances, you should consult a financial or tax advisor.

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