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.
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.
D Boral Acquisition IDBCA 13 Net-Net Working Capital is $0.01 as of Jun. 2026. GuruFocus rates DBCA with a GF Score™ of 13/100. Among 165 Diversified Financial Services companies, D Boral Acquisition I ranks worse than 96.97% 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.
D Boral Acquisition I's Net-Net Working Capital for the quarter that ended in Jun. 2026 was $0.01.
The industry rank for D Boral Acquisition I's Net-Net Working Capital or its related term are showing as below:
DBCA's Price-to-Net-Net-Working-Capital is ranked worse than 96.97% of 165
companies
in the Diversified Financial Services industry
Industry Median: 2.98
vs DBCA: 1003.00
D Boral Acquisition I (NAS:DBCA) 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.
D Boral Acquisition I Net-Net Working Capital Related Terms
D Boral Acquisition I Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for D Boral Acquisition I'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.
D Boral Acquisition I Net-Net Working Capital Chart
D Boral Acquisition I Annual Data
Trend
Dec25
Net-Net Working Capital
0.00
D Boral Acquisition I Quarterly Data
Sep25
Dec25
Mar26
Jun26
Net-Net Working Capital
0.00
-0.01
0.01
0.01
DBCA vs MESH, KRAQ, IACO: Net-Net Working Capital Comparison
For the Shell Companies subindustry, D Boral Acquisition I'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.
D Boral Acquisition I Price-to-Net-Net-Working-Capital vs Diversified Financial Services Industry
For the Diversified Financial Services industry and Financial Services sector, D Boral Acquisition I's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where D Boral Acquisition I'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 $0.01 mean?
D Boral Acquisition I (DBCA) has a Net-Net Working Capital of $0.01 as of Jun. 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 D Boral Acquisition I According to the industry distribution chart, D Boral Acquisition I ranks #160 out of 165 companies in the Diversified Financial Services industry, placing it in the top 97%.
Is D Boral Acquisition I's Net-Net Working Capital too high?
D Boral Acquisition I's current Net-Net Working Capital is $0.01. The Diversified Financial Services industry median Net-Net Working Capital is 2.98. D Boral Acquisition I's value of $0.01 is 99.7% below this industry median. Based on the distribution chart, D Boral Acquisition I ranks #160 out of 165 companies in the Diversified Financial Services industry, which is in the bottom quartile relative to peers. Overall, D Boral Acquisition I has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does D Boral Acquisition I's Net-Net Working Capital compare to MESH and KRAQ?
According to the Diversified Financial Services industry distribution chart, D Boral Acquisition I ranks #160 out of 165 companies for Net-Net Working Capital. This places D Boral Acquisition I in the lower half of its industry. The industry median Net-Net Working Capital is 2.98. D Boral Acquisition I's value of $0.01 is 99.7% 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 Diversified Financial Services company?
The median Net-Net Working Capital among Diversified Financial Services companies is 2.98, based on 165 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. D Boral Acquisition I's current Net-Net Working Capital of $0.01 is 99.7% 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 D Boral Acquisition I For the Diversified Financial Services industry, the median Net-Net Working Capital is 2.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. D Boral Acquisition I's current Net-Net Working Capital is $0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is D Boral Acquisition I stock overvalued right now?
D Boral Acquisition I (DBCA) has a current Net-Net Working Capital of $0.01. The current Net-Net Working Capital is $0.01 and 99.7% below the Diversified Financial Services industry median of 2.98. D Boral Acquisition I's overall GF Score™ is 13/100. 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 D Boral Acquisition I (DBCA), the current Net-Net Working Capital is $0.01 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.
Address590 Madison Avenue, New York, NY, USA, 10022
D Boral Acquisition I Corp is a blank check company. It is formed as a BVI business company and formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses.
13GF Score
Get the complete analysis for DBCA
Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
DBCA has been successfully added to your 
