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ABC-MartAMKYF 94 Net-Net Working Capital is $5.83 as of Feb. 2026. GuruFocus rates AMKYF with a GF Score™ of 94/100 and a GF Value™ of $24.23. The stock has 1 warning sign investors should review. Among 327 Retail - Cyclical companies, ABC-Mart ranks better than 70.95% on this metric.
In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. This is a conservative way of estimating the company's value.
ABC-Mart's Net-Net Working Capital for the quarter that ended in Feb. 2026 was $5.83.
The industry rank for ABC-Mart's Net-Net Working Capital or its related term are showing as below:
AMKYF's Price-to-Net-Net-Working-Capital is ranked better than 70.95% of 327
companies
in the Retail - Cyclical industry
Industry Median: 6
vs AMKYF: 3.04
ABC-Mart (OTCPK:AMKYF) Net-Net Working Capital Explanation
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 Graham's strategy produced similar results.
Benjamin Graham looked for companies whose market values were less than two-thirds of their net-net value. They are collected under our Net-Net screener.
ABC-Mart Net-Net Working Capital Related Terms
ABC-Mart Net-Net Working Capital Historical Data
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The historical data trend for ABC-Mart's Net-Net Working Capital 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.
AMKYF vs TJX, ROST, BURL: Net-Net Working Capital Comparison
For the Apparel Retail subindustry, ABC-Mart's Price-to-Net-Net-Working-Capital, along with its competitors' market caps and Price-to-Net-Net-Working-Capital 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.
ABC-Mart Price-to-Net-Net-Working-Capital vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, ABC-Mart's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where ABC-Mart's Price-to-Net-Net-Working-Capital 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.
In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full.
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.
This is a conservative way of estimating the company's value.
What does a Net-Net Working Capital of $5.83 mean?
ABC-Mart (AMKYF) has a Net-Net Working Capital of $5.83 as of Feb. 2026. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on ABC-Mart According to the industry distribution chart, ABC-Mart ranks #95 out of 327 companies in the Retail - Cyclical industry, placing it in the top 29.1%.
Is ABC-Mart's Net-Net Working Capital too high?
ABC-Mart's current Net-Net Working Capital is $5.83. The Retail - Cyclical industry median Net-Net Working Capital is 6.00. ABC-Mart's value of $5.83 is 2.8% below this industry median. Based on the distribution chart, ABC-Mart ranks #95 out of 327 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, ABC-Mart has a GF Score™ of 94/100, reflecting its overall financial health beyond just this single metric.
How does ABC-Mart's Net-Net Working Capital compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, ABC-Mart ranks #95 out of 327 companies for Net-Net Working Capital. This puts ABC-Mart in the upper half of its industry. The industry median Net-Net Working Capital is 6.00. ABC-Mart's value of $5.83 is 2.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net-Net Working Capital for a Retail - Cyclical company?
The median Net-Net Working Capital among Retail - Cyclical companies is 6.00, based on 327 companies in the industry. Companies in the top quartile (top 25%) have a Net-Net Working Capital significantly above this median, while those in the bottom quartile fall well below. However, Net-Net Working Capital should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. ABC-Mart's current Net-Net Working Capital of $5.83 is 2.8% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net-Net Working Capital mean?
A high Net-Net Working Capital can signal that a stock is expensive relative to its fundamentals. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on ABC-Mart For the Retail - Cyclical industry, the median Net-Net Working Capital is 6.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ABC-Mart's current Net-Net Working Capital is $5.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABC-Mart stock overvalued right now?
ABC-Mart (AMKYF) has a current Net-Net Working Capital of $5.83. The stock's GF Value™ is $24.23, compared to a current price of $20.86 — trading 13.9% below its estimated fair value. The current Net-Net Working Capital is $5.83 and 2.8% below the Retail - Cyclical industry median of 6.00. ABC-Mart's overall GF Score™ is 94/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net-Net Working Capital calculated?
Net-Net Working Capital is calculated from a company's financial statements. For ABC-Mart (AMKYF), the current Net-Net Working Capital is $5.83 as of Feb. 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 ABC-Mart (AMKYF) Overvalued in 2026?
Based on GuruFocus' analysis, ABC-Mart stock appears to be undervalued.
The current stock price of $20.86 is trading 13.9% below its estimated GF Value™ of $24.23.
Key valuation signals for AMKYF:
Net-Net Working Capital: $5.83
GF Value™: $24.23 vs. price of $20.86 (13.9% below fair value)
Industry Position: 2.8% below the Retail - Cyclical median (#95 of 327)
No single metric tells the full story. See the AMKYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ABC-Mart Inc is engaged in the retail sale of shoes, footwear-related accessories, and apparel under various brands such as HAWKINS, VANS, Saucony, DANNER, NUOVO Collection, and White's Boots. The company operates its ABC-MART stores both in Japan and overseas.. The company consists of domestic operations and overseas subsidiaries in Korea, Taiwan, Vietnam, and the United States, each managed as an independent business unit.
94GF Score
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