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ESE EntertainmentENTEF +0.94% Net-Net Working Capital is $-0.04 as of Jul. 2025. The stock has 4 warning signs investors should review. Among 382 Media - Diversified companies, ESE Entertainment ranks worse than 261779.84% 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.
ESE Entertainment's Net-Net Working Capital for the quarter that ended in Jul. 2025 was $-0.04.
The industry rank for ESE Entertainment's Net-Net Working Capital or its related term are showing as below:
ENTEF's Price-to-Net-Net-Working-Capital is not ranked *
in the Media - Diversified industry.
Industry Median: 4.405 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
ESE Entertainment (OTCPK:ENTEF) 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.
ESE Entertainment Net-Net Working Capital Related Terms
ESE Entertainment Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for ESE Entertainment'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.
ENTEF vs AERA, VYRE, BRVO: Net-Net Working Capital Comparison
For the Entertainment subindustry, ESE Entertainment'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.
ESE Entertainment Price-to-Net-Net-Working-Capital vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, ESE Entertainment's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where ESE Entertainment'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 $-0.04 mean?
ESE Entertainment (ENTEF) has a Net-Net Working Capital of $-0.04 as of Jul. 2025. 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 ESE Entertainment According to the industry distribution chart, ESE Entertainment ranks #999999 out of 382 companies in the Media - Diversified industry.
Is ESE Entertainment's Net-Net Working Capital too high?
ESE Entertainment's current Net-Net Working Capital is $-0.04. Based on the distribution chart, ESE Entertainment ranks #999999 out of 382 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers.
How does ESE Entertainment's Net-Net Working Capital compare to AERA and VYRE?
According to the Media - Diversified industry distribution chart, ESE Entertainment ranks #999999 out of 382 companies for Net-Net Working Capital. This places ESE Entertainment in the lower half of its industry. The industry median Net-Net Working Capital is 4.41. 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 Media - Diversified company?
The median Net-Net Working Capital among Media - Diversified companies is 4.41, based on 382 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. 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 ESE Entertainment For the Media - Diversified industry, the median Net-Net Working Capital is 4.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ESE Entertainment's current Net-Net Working Capital is $-0.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ESE Entertainment stock overvalued right now?
Based on GuruFocus' analysis, ESE Entertainment (ENTEF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.03, compared to a current price of $0.02 — trading 28.3% below its estimated fair value. The current Net-Net Working Capital is $-0.04. 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 ESE Entertainment (ENTEF), the current Net-Net Working Capital is $-0.04 as of Jul. 2025. 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.
ESE Entertainment Inc is an entertainment and technology company focused on gaming and esports, in the business of attracting gamers and fans to its clients, such as video game developers, publishers, and brands. The company provides a range of services to video game developers, publishers, and brands by providing technology, infrastructure, and fan engagement services internationally. It also operates e-commerce channels, e-sports teams, and gaming leagues. It operates in two industry segments digital media and entertainment, and Corporate. It generates the majority of its revenue from digital media and entertainment. Its geographic segments are Ireland, Canada, Poland, and Romania. It generates the majority of its revenue from Canada.
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