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.
EscaladeESCA +0.84%60 Net-Net Working Capital is $2.44 as of Jun. 2026. GuruFocus rates ESCA with a GF Score™ of 60/100 and a GF Value™ of $14.04 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 214 Travel & Leisure companies, Escalade ranks worse than 58.41% 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.
Escalade's Net-Net Working Capital for the quarter that ended in Jun. 2026 was $2.44.
The industry rank for Escalade's Net-Net Working Capital or its related term are showing as below:
ESCA's Price-to-Net-Net-Working-Capital is ranked worse than 58.41% of 214
companies
in the Travel & Leisure industry
Industry Median: 6.535
vs ESCA: 8.92
Escalade (NAS:ESCA) 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.
Escalade Net-Net Working Capital Related Terms
Escalade Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Escalade'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.
ESCA vs XPOF, JAKK, FNKO: Net-Net Working Capital Comparison
For the Leisure subindustry, Escalade'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.
Escalade Price-to-Net-Net-Working-Capital vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Escalade's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Escalade'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 $2.44 mean?
Escalade (ESCA) has a Net-Net Working Capital of $2.44 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 Escalade According to the industry distribution chart, Escalade ranks #125 out of 214 companies in the Travel & Leisure industry, placing it in the top 58.4%.
Is Escalade's Net-Net Working Capital too high?
Escalade's current Net-Net Working Capital is $2.44. The Travel & Leisure industry median Net-Net Working Capital is 6.54. Escalade's value of $2.44 is 62.7% below this industry median. Based on the distribution chart, Escalade ranks #125 out of 214 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Escalade has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Escalade's Net-Net Working Capital compare to XPOF and JAKK?
According to the Travel & Leisure industry distribution chart, Escalade ranks #125 out of 214 companies for Net-Net Working Capital. This places Escalade in the lower half of its industry. The industry median Net-Net Working Capital is 6.54. Escalade's value of $2.44 is 62.7% 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 Travel & Leisure company?
The median Net-Net Working Capital among Travel & Leisure companies is 6.54, based on 214 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. Escalade's current Net-Net Working Capital of $2.44 is 62.7% 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 Escalade For the Travel & Leisure industry, the median Net-Net Working Capital is 6.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Escalade's current Net-Net Working Capital is $2.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Escalade stock overvalued right now?
Based on GuruFocus' analysis, Escalade (ESCA) is currently considered Significantly Overvalued. The stock's GF Value™ is $14.04, compared to a current price of $21.55 — trading 53.5% above its estimated fair value. The current Net-Net Working Capital is $2.44 and 62.7% below the Travel & Leisure industry median of 6.54. Escalade's overall GF Score™ is 60/100 with 8 warning signs 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 Escalade (ESCA), the current Net-Net Working Capital is $2.44 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.
Is Escalade (ESCA) Overvalued in 2026?
Based on GuruFocus' analysis, Escalade stock appears to be overvalued.
The current stock price of $21.55 is trading 53.5% above its estimated GF Value™ of $14.04.
GuruFocus considers Escalade to be Significantly Overvalued.
Key valuation signals for ESCA:
Net-Net Working Capital: $2.44
GF Value™: $14.04 vs. price of $21.55 (53.5% above fair value)
Industry Position: 62.7% below the Travel & Leisure median (#125 of 214)
No single metric tells the full story. See the ESCA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Escalade Inc manufactures and distributes sporting goods for a varied range of activities. These sports include archery, table tennis, basketball goals, trampoline, play systems, fitness, game tables like hockey and soccer, billiards, darting, and other outdoor games. These products are sold under the brand names like Goalrilla, Goalsetter, Woodplay, Silverback, Nodor, Rage, Child Life, among others. The geographic segments in which the company operates are the United States, Canada, Australia, and Other regions.
60GF Score
Get the complete analysis for ESCA
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
ESCA has been successfully added to your 
